-----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, HGvwzlVRQgeaRV4VtEMia3upntEV8I70i3/pweEFNLA2s0sSTTTtUlCP7MHmnWPq cAoWSH2bbcSUDL3d1XvyEA== 0001088127-03-000012.txt : 20030224 0001088127-03-000012.hdr.sgml : 20030224 20030224140858 ACCESSION NUMBER: 0001088127-03-000012 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030220 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20030224 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MICRONETICS INC CENTRAL INDEX KEY: 0000820097 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPONENTS, NEC [3679] IRS NUMBER: 222063614 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-17966 FILM NUMBER: 03577273 BUSINESS ADDRESS: STREET 1: 26 HAMPSHIRE DR CITY: HUDSON STATE: NH ZIP: 03051 BUSINESS PHONE: 6038832900 MAIL ADDRESS: STREET 1: 26 HAMPSHIRE DRIVE CITY: HUDSON STATE: NH ZIP: 03051 FORMER COMPANY: FORMER CONFORMED NAME: MICRONETICS INC /DE/ DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: MICRONETICS WIRELESS INC DATE OF NAME CHANGE: 19951201 8-K 1 form8k.txt UNITED STATES 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 Date of Report (Date of earliest event reported): February 20, 2003 MICRONETICS, INC. - ------------------------------------------------------------- (Exact name of registrant as specified in its charter) Delaware 0-17966 22-2063614 - ---------------------------- ------------ ------------------- (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 26 Hampshire Drive Hudson, NH 03051 - ------------------------------------------------------------ (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (603) 883-2900 --------------- Micronetics Wireless, Inc. - -------------------------------------------------------------- (Former name or former address, if changed since last report.) Item 4. Changes in Registrant's Certifying Accountants. (a)(1)(i) On February 20, 2003, the Company dismissed Trochiano & Daszkowski LLP ("T&D") as its independent accountants. (a)(1)(ii) The reports of T&D on the Company's 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. (a)(1)(iii) The decision to change accountants was approved by the Board of Directors and Audit Committee of the Company. (a)(1)(iv) During the Company's two most recent fiscal years and the subsequent interim period there were no disagreements with T&D on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of T&D, would have caused T&D to make reference to the matter in its report. (a)(2) On February 21, 2003, the Company engaged Goldstein, Golub Kessler LLP ("GGK") as its independent auditors for its fiscal year ending March 31, 2003. During the Company's two most recent fiscal years, and any subsequent interim period prior to engaging GGK, the Company (or someone on its behalf) did not consult GGK regarding (i) either: the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the registrant's financial statements; or (ii) any matter that was either the subject of a disagreement or a reportable event. (a)(3) The Company has requested T&D to furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of that letter, dated February 24, 2003, is filed as Exhibit 16 to this Form 8-K. 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 hereunto duly authorized. MICRONETICS, INC. Dated: February 24, 2003 By:/s/Richard S. Kalin --------------------------- Richard S. Kalin, President EXHIBIT INDEX Exhibit 16 Letter of Trochiano & Daszkowski LLP dated February 24, 2003 on change in certifying accountant. EX-16 3 exh16.txt EXHIBIT 16 Trochiano & Daszkowski, LLP 1303 Clove Road Staten Island, NY 10301 February 24, 2003 U.S. Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Re: Micronetics, Inc. ----------------- Dear Sir/Madam: We have reviewed the statements made by Micronetics, Inc. (copy attached) which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4 of Form 8-K, as part of Micronetics, Inc.'s Form 8-K Current Report dated February 24, 2003. We agree with the statements concerning Trochiano & Daszkowski LLP in such Form 8-K. Very truly yours, /S/TROCHIANO & DASZKOWSKI, LLP -----END PRIVACY-ENHANCED MESSAGE-----