-----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, Vg3PsMktDDCpAhwb1/yk428i2Hnxq3IVfjAwa/N9tQU9bCzC77WHmgFdPFAtpQLv S9knKwcx1fg+yCyBH9EbbA== 0000912057-01-542645.txt : 20020412 0000912057-01-542645.hdr.sgml : 20020412 ACCESSION NUMBER: 0000912057-01-542645 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20011207 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20011210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WESTERN POWER & EQUIPMENT CORP CENTRAL INDEX KEY: 0000939729 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-CONSTRUCTION & MINING (NO PETRO) MACHINERY & EQUIP [5082] IRS NUMBER: 911688446 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-26230 FILM NUMBER: 1810403 BUSINESS ADDRESS: STREET 1: 4601 N E 77TH AVE STREET 2: STE 200 CITY: VANCOUVER STATE: WA ZIP: 98662 BUSINESS PHONE: 2062532346 8-K 1 a2065475z8-k.htm FORM 8-K Prepared by MERRILL CORPORATION
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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) December 10, 2001 (December 5, 2001)

WESTERN POWER & EQUIPMENT CORP.
(Exact name of registrant as specified in its charter)

DELAWARE   0-26230   91-1688446
(State or other jurisdiction
incorporation)		   (Commission File Number)   (IRS Employer of
Identification No.)

6407-B N.E. 117th Avenue, Vancouver, WA 98662
(Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code 360-253-2346

(Former name or former address, if changed since last report.)

4601 N.E. 77th Avenue, Suite 200, Vancouver, WA 98662

Item 1. Changes in Control of Registrant

    Not Applicable.

Item 2. Acquisition or Disposition of Assets

    Not Applicable.

Item 3. Bankruptcy or Receivership

    Not Applicable.

Item 4. Changes in Registrant's Certifying Accountant

    (a)
    Previous independent accountants

    The Board of Directors of Western Power & Equipment Corp. dismissed its independent accountants, PricewaterhouseCoopers LLP on December 6, 2001. The reports of PricewaterhouseCoopers LLP on the consolidated financial statements of Western Power & Equipment Corp. as of July 31, 2001 and 2000 and for the years then ended contained no adverse opinions or disclaimer of opinion and were not otherwise qualified or modified as to uncertainty, audit scope, or accounting principle. In connection with its audits of the consolidated financial statements of Western Power & Equipment Corp. as of July 31, 2001 and 2000 and for the years then ended, and during the interim period between August 1, 2001 and December 6, 2001, there have been no disagreements with PricewaterhouseCoopers LLP on matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of PricewaterhouseCoopers LLP would have caused them to make reference thereto in their report on the consolidate financial statements for such years. Western Power & Equipment Corp. has requested that PricewaterhouseCoopers LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated December 7, 2001 is filed as Exhibit 16.0 to this Form 8-K.

    During the two fiscal years and the subsequent interim period prior to the engagement of Moss Adams LLP on December 5, 2001, Western Power & Equipment Corp. did not consult with Moss Adams LLP regarding the application of accounting principles to any specific transaction, whether completed or proposed; on the type of audit opinion that might be rendered on Western Power & Equipment Corp.'s financial statements; or on any matter that was either the subject of a disagreement or a reportable event.

    (b)
    New independent accountants

    Western Power & Equipment Corp. engaged Moss Adams LLP as its new independent accountants as of December 5, 2001.

Item 5. Other Events and Regulation FD Disclosure

    None.

Item 6. Resignations of Registrant's Directors

    Not Applicable.

Item 7. Financial Statements and Exhibits

    None.

Item 8. Changes in Fiscal Year

    Not Applicable.

Item 9. Sales of Equity Securities Pursuant to Regulation S

    Not Applicable.

Exhibits.

16.0
PricewaterhouseCoopers LLP letter related to Item 4.

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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.


 
 
Western Power & Equipment Corp.


Date: December 10, 2001

 

By:

 

/s/ MARK J. WRIGHT   
Mark J. Wright, Vice President of Finance & Chief Financial Officer

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SIGNATURES
 EX-16 3 a2065475zex-16.htm EXHIBIT 16 Prepared by MERRILL CORPORATION
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EXHIBIT 16.0

Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549

December 7, 2001

Ladies and Gentlemen:

    We have read Item 4 of Western Power & Equipment Corp.'s Form 8-K dated December 10, 2001 and are in agreement with the statements contained in paragraph 4(a) therein.

Yours very truly,

/s/ PricewaterhouseCoopers LLP



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EXHIBIT 16.0
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