-----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, QQFOM9UslJ0RSRXMLm7srzYTEx+7Fw3aqUg/DR53Ffnfav2c1eo0Ah5rBwnk1IlD OGKZijc4ZFFZAb13ypYatA== 0000950147-96-000407.txt : 19960910 0000950147-96-000407.hdr.sgml : 19960910 ACCESSION NUMBER: 0000950147-96-000407 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19960829 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 19960906 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: LIGHTPATH TECHNOLOGIES INC CENTRAL INDEX KEY: 0000889971 STANDARD INDUSTRIAL CLASSIFICATION: GLASS PRODUCTS, MADE OF PURCHASED GLASS [3231] IRS NUMBER: 860708398 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-27548 FILM NUMBER: 96626501 BUSINESS ADDRESS: STREET 1: 6820 ACADEMY PARKWAY EAST N E CITY: ALBUQUERQUE STATE: NM ZIP: 87109 BUSINESS PHONE: 5053421100 8-K/A 1 FORM 8-K/A ================================================================================ SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 ------------------- FORM 8-K/A No. 1 --------------------- PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported): August 29, 1996 Commission file number 000-27548 ---------------------- LIGHTPATH TECHNOLOGIES, INC. ---------------------- (Exact name of registrant as specified in its charter) DELAWARE 86-0708398 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) 6820 Academy Parkway East, NE 87109 Albuquerque, New Mexico (ZIP Code) (Address of principal executive offices) Registrant's telephone number, including area code: (505)342-1100 ----------------- ================================================================================ LigthPath Technologies, Inc. (A Development Stage Company) Form 8-K/A No.1 Index Item Page Item 4. Changes in Registrant's Certifying Accountant. 2 Signatures 3 Exhibit-16 1 LigthPath Technologies, Inc. ( A Development Stage Company) Form 8-K/A No. 1 Item 4. Changes in Registrant's Certifying Accountant. On August 29, 1996, KPMG Peat Marwick LLP was engaged as principle accountants for LightPath Technologies, Inc. The change in principle accountants was approved by the Company's Board of Directors subject to ratification by the shareholders at the annual meeting on September 30, 1996. Ernst & Young LLP was previously the principal accountants. Statements in response to Item 4 of the registrant's Form 8-K dated August 8, 1996, and the letter of Ernst & Young LLP attached thereto as Exhibit 16, are incorporated herein by reference. In connection with the audits of the two fiscal years ended June 30, 1996 and 1995, there were no disagreements with Ernst & Young LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, and such firm's report on the Company's financial statements did not contain an adverse opinion or disclaimer of opinion and was not modified as to audit scope, or accounting principles through the date of their termination, August 29, 1996. For the past two years the audit report has contained explanatory language as to the uncertainty of the Company as a going concern. The Company agreed to the inclusion of the explanatory language. Additionally, Ernst & Young LLP's management letter related to their audit of the June 30, 1995 financial statements contained certain comments regarding material weaknesses noted. These particular comments related to the Company's internal controls in its accounting and financial reporting systems and information systems. Such firm's report on the Company's financial statements did not contain an adverse opinion or disclaimer of opinion regarding the material weaknesses. The Company has authorized Ernst & Young LLP to respond fully to the inquiries of KPMG Peat Marwick LLP regarding the management letter comments and the material weaknesses which management believes have been properly resolved subsequent to June 30, 1995. As of the date of this Form 8-K/A No.1 the Company has not received Ernst & Young LLP's management letter related to their audit of the year ended June 30, 1996. 2 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Report to be signed in its behalf by the undersigned, thereunto duly authorized. LIGHTPATH TECHNOLOGIES, INC. By: /s/ Donald Lawson September 3, 1996 ----------------------------------- Donald Lawson Date Executive Vice President and Treasurer EX-16 2 CHANGE OF CERTIFYING ACCOUNTANT Exhibit 16 August 29, 1996 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 We have read Item 4 of Form 8-K/A No.1 dated September 3, 1996, of LightPath Technologies, Inc., and are in agreement with the statements contained in the second and third paragraphs on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein. Regarding the registrant's statement concerning the lack of internal control to prepare financial statements, included in third paragraph of page 2 therein, we had considered such matter in determining the nature, timing and extent of procedures performed in our audit of the registrant's 1995 financial statements. Very truly yours, /s/Ernst & Young 4 -----END PRIVACY-ENHANCED MESSAGE-----