UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 8-K/A
(Amendment No. 2)
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 30, 2004
REMEC, INC.
(Exact name of registrant as specified in its charter)
1-16541
(Commission File Number)
California | 95-3814301 | |
(State or other jurisdiction of incorporation) | (I.R.S. Employer Identification No.) |
3790 Via de la Valle, San Diego, CA 92014
(Address of principal executive offices, with zip code)
(858) 505-3713
(Registrant’s telephone number, including area code)
Not Applicable
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
¨ | Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |
¨ | Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
¨ | Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
¨ | Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) |
Item 4.01 Changes in Registrant’s Certifying Accountant.
On September 30, 2004, REMEC, Inc. (the ”Company”) filed a Form 8-K (the “Original Filing”) reporting that Ernst & Young LLP (“E&Y”) had informed the Company that it was resigning as the Company’s independent registered public accounting firm effective no later than the completion of its review of the Company’s interim financial information for the three and nine months ended October 29, 2004. The Original Filing is incorporated herein by reference.
This amendment to the Original Filing is being filed to report that as of December 8, 2004 E&Y’s resignation became effective and E&Y has ceased acting as the Company’s independent registered public accounting firm.
From January 31, 2004 through December 8, 2004, there were no disagreements with E&Y on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of E&Y, would have caused it to make reference to the subject matter of the disagreements in connection with its report.
From January 31, 2004 through December 8, 2004, there were no “reportable events” as such term is described in Item 304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of 1934, as amended, except as disclosed in the Original Filing, which disclosure remains accurate.
The Company has furnished a copy of this Report to E&Y and requested that E&Y furnish the Company with a letter addressed to the Commission stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K and, if not, stating the respects in which it does not agree. The letter from E&Y is attached hereto as Exhibit 16.2.
Item 9.01 Financial Statements and Exhibits.
(c) Exhibits.
16.2 Letter of E&Y, dated December 15, 2004, regarding change in certifying accountant.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
REMEC, INC. | ||||
Date: December 15, 2004 | By: | /s/ Donald J. Wilkins | ||
Donald J. Wilkins | ||||
Senior Vice President General Counsel and Secretary |