UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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) JULY 17, 2001
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TAM RESTAURANTS, INC.
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(Exact name of registrant as specified in charter)
DELAWARE 0-23757 13-3905598
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(State or (Commission (IRS Employer
other jurisdiction File Number) Identification No.)
of incorporation)
114 MCCLEAN AVENUE, STATEN ISLAND, NEW YORK 10305
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (718) 273-2532
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N/A
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(Former name or former address, if changed since last report.)
Item 4. Changes in Registrant's Certifying Accountant
On July 17, 2001, the Registrant dismissed BDO Seidman LLP ("BDO") as
its independent accountants. The Registrant's management recommended the change
in independent accountants, and the Registrant's Board of Directors approved the
change.
BDO's reports on the financial statements for the two most recent
fiscal years ended September 27, 2000 and September 29, 1999 did not contain an
adverse opinion, or a disclaimer of opinion, or was qualified as to audit scope
or accounting principles. However, the unqualified opinion included an
explanatory paragraph regarding the Registrant's ability to continue as a going
concern. Furthermore, during the two most recent fiscal years and through July
17, 2001, there have been no disagreements with BDO on any matter of accounting
principles or practices, financial statement disclosure or auditing scope and
procedures, which disagreements, if not resolved to the satisfaction of BDO,
would have caused that firm to make reference to the subject matter of such
disagreements in connection with its reports.
The Registrant has requested BDO to furnish it with a letter addressed
to the Securities and Exchange Commission stating whether it agrees with the
above statements. A copy of such letter, dated July 17, 2001, is filed as
Exhibit 16.1 to this Form 8-K.
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 thereunto duly authorized.
TAM RESTAURANTS, INC.
Dated: July 23, 2001 By: /s/ Anthony Golio
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Anthony Golio
President
Exhibit 16.1
July 17, 2001
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K dated July 17, 2001, of TAM Restaurants, Inc.
and are in agreement with the statements contained in the second paragraph on
page 2 therein. We have no basis to agree or disagree with other statements of
the Registrant contained therein.
/s/ BDO Seidman LLP
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