SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 8-K CURRENT REPORT Pursuant to Sections 13 or 15 (d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) June 13, 1994 AYDIN CORPORATION (Exact name of registrant as specified in its charter) DELAWARE 1-7203 23-1686808 (State or other (Commission (IRS Employer jurisdiction of File Number) Identification No.) incorporation) 700 Dresher Road, Horsham, PA 19044 (Address of principal executive offices) (Zip Code) (215) 657-7510 (Registrant's telephone number, including area code) Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT (a) Effective June 13, 1994, the Audit Committee of the Board of Directors of Registrant engaged the accounting firm of Grant Thornton as independent auditors for the Registrant to replace the firm of KPMG Peat Marwick who was terminated effective that date. (b) There were no disagreements between Registrant and KPMG Peat Marwick in connection with the audits of the two most recent fiscal years ended December 31, 1993, and the subsequent interim period through June 13, 1994, 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 KPMG Peat Marwick to make reference in connection with their opinion to the subject matter of the disagreement. (c) The audit reports of KPMG Peat Marwick on the consolidated financial statements of Registrant as of and for the years ended December 31, 1993 and 1992, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. (d) Registrant has requested KPMG Peat Marwick to furnish Registrant with a letter, addressed to the Commission, stating whether they agree with the statements made by Registrant herein. Said letter is attached. Item 7. FINANCIAL STATEMENT, PRO FORMS FINANCIAL INFORMATION AND EXHIBITS (c) Exhibits (16) Letter re 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. AYDIN CORPORATION Dated: June 15, 1994 By:/s/ Robert A. Clancy Robert A. Clancy Secretary Exhibit 16 KPMG Peat Marwick 1600 Market Street Philadelphia, PA 19103 (215) 299-3100 June 14, 1994 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentlemen: We were previously principal accountants for Aydin Corporation and, under the date of February 25, 1994, we reported on the consolidated financial statements of Aydin Corporation and subsidiaries as of and for the years ended December 31, 1993 and 1992. On June 13, 1994, our appointment as principal accountants was terminated. We have read Aydin Corporation's statements included under Item 4 of its Form 8-K dated June 13, 1994, and we agree with such statements. Very truly yours, /s/ KPMG Peat Marwick