UNITED STATES
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):
JANUARY 6, 2009
CACHE, INC.
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(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
FLORIDA 0 -10345 59 -1588181
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(STATE OR OTHER (COMMISSION FILE NUMBER) (IRS EMPLOYER
JURISDICTION OF IDENTIFICATION
INCORPORATION) NUMBER)
1440 BROADWAY, NEW YORK, NEW YORK 10018
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(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)
REGISTRANT'S TELEPHONE NUMBER: (212) 575-3200
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:
[ ] 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
Cache, Inc. ("the Company") appointed MHM Mahoney Cohen CPAs as the
Company's new auditor as approved by the Audit Committee of the Board of
Directors on January 6, 2009. The Company was notified that the shareholders of
Mahoney Cohen & Company, CPA, P.C. ("MC"), the independent registered public
accounting firm engaged by the Company on March 26, 2007, became shareholders of
Mayer Hoffman McCann P.C. pursuant to an asset purchase agreement effective
December 31, 2008. The New York practice of Mayer Hoffman McCann P.C. now
operates under the name MHM Mahoney Cohen CPAs.
During the Company's two most recent fiscal years ended 12/27/08 and
through the date of this Current Report on Form 8-K, the Company did not consult
with MHM Mahoney Cohen CPAs regarding any of the matters or reportable events
set forth in Item 304 (a)(2) (i) and (ii) of Regulation S-K.
The audit reports of MC on the consolidated financial statements of the
Company as of and for the year ended 12/29/07 did not contain an adverse opinion
or a disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope or accounting principles.
In connection with the audits of the Company's consolidated financial
statements for each of the fiscal year ended 12/29/07 and through the date of
this Current Report on Form 8-K, there were (i) no disagreements between the
Company and MC on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which disagreements, if
not resolved to the satisfaction of MC, would have caused MC to make reference
to the subject matter of the disagreement in their reports on the Company's
financial statements for such years or for any reporting period since the
Company's last fiscal year end and (ii) no reportable events within the meaning
set forth in Item 304 (a)(1)(v) of Regulation S-K.
The Company has provided MC a copy of the disclosures in the Form 8-K
and has requested that MC furnish it with a letter addressed to the Securities
and Exchange Commission stating whether or not MC agrees with the Company's
statements in this Item 4.01. A copy of the letter dated January 6, 2009
furnished by MC in response to that request is filed as Exhibit 16.1 to this
Current Report on Form 8-K.
ITEM 9.01 EXHIBITS
16.1 Letter from Mahoney Cohen & Company, CPA, P.C. to the U.S. Securities
and Exchange Commission, dated as of January 6, 2009, stating its
agreement with the statements made in this report.
SIGNATURES
PURSUANT TO THE REQUIREMENTS OF THE SECURITIES AND EXCHANGE ACT OF 1934,
THE REGISTRANT HAS DULY CAUSED THIS REPORT TO BE SIGNED ON ITS BEHALF BY THE
UNDERSIGNED HEREUNTO DULY AUTHORIZED.
DATED: JANUARY 6, 2009 CACHE, INC.
BY: /S/ MARGARET FEENEY
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MARGARET FEENEY
EXECUTIVE VICE PRESIDENT AND
CHIEF FINANCIAL OFFICER
EXHIBIT 16.1
January 6, 2009
Securities and Exchange Commission
100 F Street, N.E.
Washington D.C. 20549-7561
Dear Sirs/Madams:
We have read Cache, Inc's statements included under Item 4.01 of its Form 8-K
filed on January 6, 2009 and we agree with such statements concerning our firm.
/s/Mahoney Cohen & Company, CPA, P.C.