-----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, Rkgx1sGuuU4i7g8cCZ/54IVOkzzuQW626/f32bnRtyzVMf5Ber6owj/NGeLCoyYD vPHazp1AMx79G3D26WeWHg== 0001001277-02-000413.txt : 20020912 0001001277-02-000413.hdr.sgml : 20020912 20020912143000 ACCESSION NUMBER: 0001001277-02-000413 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20020910 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020912 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIGITAL POWER CORP CENTRAL INDEX KEY: 0000896493 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPONENTS, NEC [3679] IRS NUMBER: 941721931 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-12711 FILM NUMBER: 02762426 BUSINESS ADDRESS: STREET 1: 41920 CHRISTY ST CITY: FREMONT STATE: CA ZIP: 94538 BUSINESS PHONE: 5106572635 MAIL ADDRESS: STREET 1: 41920 CHRISTY STREET CITY: FREMONT STATE: CA ZIP: 94538 8-K 1 form8kfor091002.txt 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) September 10, 2002 DIGITAL POWER CORPORATION (Exact name of registrant as specified in its charter) California 1-12711 94-1721931 ---------- ------- ---------- (State or other (Commission File No.) (I.R.S. Employer jurisdiction Identification No.) of incorporation) 41920 Christy Street, Fremont, California 94538-3158 (Address of principal executive offices) (510) 657-2635 (Registrant's telephone number, including area code) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS. On September 10, 2002, Digital Power Corporation (the "Registrant") engaged the accounting firm of Ernst & Young, as its independent certifying accountants for the remainder of the fiscal year ending December 31, 2002, including preparation of the audit and Form 10-KSB for the fiscal year ended December 31, 2002. On that same date, the Registrant notified Hein + Associates LLP of their dismissal. Hein + Associates LLP was the independent certifying accountant previously engaged to audit the Registrant's financial statements for the fiscal years and periods ended December 31, 2000 and December 31, 2001. The decision to change accountants was approved by the Audit Committee and the full Board of Directors of the Registrant. During the Registrant's two most recent fiscal years and periods ended December 31, 2000 and December 31, 2001 and the subsequent interim period through September 10, 2002, there were no disagreements between the Registrant and Hein + Associates LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to their satisfaction would have caused them to make reference in connection with their opinion to the subject matter of this disagreement. None of the "reportable events" described under Item 304(a)(1) of Regulation S-KB occurred within the Registrant's two most recent fiscal years and the subsequent interim period through September 10, 2002. The audit report of Hein + Associates LLP on consolidated financial statements of the Registrant and subsidiaries as of and for the fiscal years and periods ended December 31, 2000 and December 31, 2001, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. The Registrant requested Hein + Associates LLP furnish a letter to the Registrant addressed to the Securities and Exchange Commission stating whether it agrees with the above. A letter from Hein + Associates LLP is attached as Exhibit 16.1. During the Registrant's two most recent fiscal years and periods ended December 31, 2000 and December 31, 2001 and the subsequent interim period through September 10, 2002, the Registrant did not consult with Ernst & Young regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-KB. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS Exhibit No. Exhibit Description 16.1 Letter of Hein + Associates LLP regarding change in certifying accountant SIGNATURE 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. DIGITAL POWER CORPORATION, a California Corporation Dated: 9/11/02 /S/ DAVID AMITAI -------------------------------------------- David Amitai, Chief Executive Officer Dated: 9/11/02 /S/ HAIM YATIM -------------------------------------------- Haim Yatim, Chief Financial Officer EXHIBIT 16.1 HEIN + ASSOCIATES LLP Certified Public Accountants and Consultants Southern California - Denver - Dallas - Houston September 11, 2002 Securities and Exchange Commission Washington, D. C. 20549 Re: Digital Power Corporation (Commission File No. 1-12711) Gentlemen: We have read Item 4 of Digital Power Corporation's Form 8-K, dated September 10, 2002 and are in agreement with the statements contained therein as they relate to us. Very truly yours, /S/ HEIN + ASSOCIATES LLP HEIN + ASSOCIATES LLP Orange, California -----END PRIVACY-ENHANCED MESSAGE-----