-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, By2a0WbJq0JLbqQ1g6XhgmI71Gr+Xs6KvEP1NAP9PRW+M6KHysRhLL84AqFuhWno eBqFC7XWUEgFcjmBzBQ2WQ== 0000950152-99-007730.txt : 19990922 0000950152-99-007730.hdr.sgml : 19990922 ACCESSION NUMBER: 0000950152-99-007730 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19990916 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19990921 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MICHAEL ANTHONY JEWELERS INC CENTRAL INDEX KEY: 0000799515 STANDARD INDUSTRIAL CLASSIFICATION: JEWELRY, PRECIOUS METAL [3911] IRS NUMBER: 132910285 STATE OF INCORPORATION: DE FISCAL YEAR END: 0130 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 001-10645 FILM NUMBER: 99714469 BUSINESS ADDRESS: STREET 1: 115 SO MACQUESTEN PKWY CITY: MOUNT VERNON STATE: NY ZIP: 10550 BUSINESS PHONE: 9146990000 MAIL ADDRESS: STREET 1: 115 SOUTH MACQUESTEN PKWY STREET 2: 115 SOUTH MACQUESTEN PKWY CITY: MOUNT VERNON STATE: NY ZIP: 10550 8-K 1 MICHAEL ANTHONY JEWELERS, INC. FORM 8-K 1 SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934 September 16, 1999 Commission file number: 015230 MICHAEL ANTHONY JEWELERS, INC. (Exact name of registrant as specified in its charter) Delaware No. 13-2910285 (State of Incorporation) (I.R.S. Employer Identification No.) 115 South MacQuesten Parkway Mount Vernon, New York 105501724 (Address of principal executive offices) Registrant's telephone number, including area code: (914) 699-0000 2 ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS --------------------------------------------- Michael Anthony Jewelers, Inc. (the "Company") is filing this report on Form 8-K to report a change in certifying accountants with the firm of Deloitte & Touche LLP being replaced by BDO Seidman LLP effective September 15, 1999. (a) The following sets forth the information required by item 304(a)(1) of Regulation S-K: (i) On September 15, 1999, Deloitte & Touche LLP was dismissed as the Company's principal accountant. (ii) Deloitte & Touche LLP reports on the financial statements for the past two fiscal years did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. (iii) The decision to change accountants was approved by the Company's Board of Directors. (iv) During the Company's two most recent fiscal years and subsequent interim principles periods, there were no disagreements with Deloitte & Touche LLP on any matter of accounting or practices, financial statement disclosures or auditing scope or procedure. (v) During the Company's two most recent fiscal years and subsequent interim periods, there have occurred none of the "reportable events" listed in Item 304(a)(1)(v)(A-D) of Regulation S-K. (b) The Company has requested and received from Deloitte & Touche LLP the letter required by Item 304(a)(3) of Regulation S-K. Such letter is filed as Exhibit 16.1 to this report, and states that Deloitte & Touche LLP agrees with the statements made by the Company in this report in response to Item 304(a)(1) of Regulation S-K. (c) The following sets forth the information required by Item 304(a)(2) of Regulation S-K: 3 The Company has retained BDO Seidman LLP as its principal accountants effective September 15, 1999. ITEM 7. FINANCIAL STATEMENT AND EXHIBITS -------------------------------- The following exhibit is filed with this report. Exhibit No. Description ----------- ----------- 16.1 Letter regarding Change in Certifying Accountants 4 SIGNATURES ---------- Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. MICHAEL ANTHONY JEWELERS, INC. By: /s/ Michael A. Paolercio ----------------------------------- Michael A. Paolercio Senior Vice President and Treasurer Date: September 16, 1999 EX-16.1 2 EXHIBIT 16.1 1 Exhibit 16.1 [DELOITTE & TOUCHE LEETERHEAD] September 17, 1999 Securities and Exchange Commission Mail Stop 11-3 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4 of Form 8-K of Michael Anthony Jewelers, Inc. dated September 16, 1999. Yours truly, /s/ Deloitte & Touche LLP -----END PRIVACY-ENHANCED MESSAGE-----