UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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 3, 2004
BROWN JORDAN INTERNATIONAL, INC.
(Exact Name of Registrant as Specified in Its Charter)
Florida
(State or Other Jurisdiction of Incorporation)
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0-25246 | | 63-1127982 |
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(Commission File Number) | | (IRS Employer Identification No.) |
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1801 North Andrews Avenue, Pompano Beach, Florida | | 33069 |
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(Address of Principal Executive Offices) | | (Zip Code) |
(954) 960-1100
(Registrant’s Telephone Number, Including Area Code)
N/A
(Former Name or Former Address, if Changed Since Last Report)
Check the appropriate box below if the Form 8-K is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o 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.
(a) On November 23, 2004, Brown Jordan International, Inc. (the “Company”) reported on Form 8-K the dismissal of its prior independent certified public accountants.
(b) On December 3, 2004, the Company engaged Grant Thornton LLP (“GT”) as the Company’s new independent certified public accountants. During the Company’s fiscal years ended December 31, 2002 and 2003 and the interim period preceding the engagement of GT, the Company has not consulted with GT regarding either: (i) 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 Company’s financial statements; or (ii) any matter that was either the subject of a disagreement or reportable event identified in paragraph (a)(1)(v) of Item 304 of Regulation S-K.
The Company has provided GT a copy of the disclosures in this Form 8-K and has provided GT with an opportunity to furnish the Company with a letter addressed to the SEC containing any new information, clarification or the respects in which it does not agree with the statements made by the Company in response to Item 304(a) of Regulation S-K. GT has informed the Company no such letter to the SEC is necessary.
SIGNATURES
The Company has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
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| BROWN JORDAN INTERNATIONAL, INC. | |
Date: December 6, 2004 | By: | /s/ Vincent A. Tortorici, Jr. | |
| | Vincent A. Tortorici, Jr., | |
| | Chief Accounting Officer | |
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