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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
June 28, 2002
Date of Report (Date of earliest event reported)
Temtex Industries, Inc.
(Exact name of registrant as specified in its charter)
Delaware 0-5940 75-1321869
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
One Lincoln Centre
5400 LBJ Freeway, Suite 1375
Dallas, Texas N/A
(Address of principal executive offices) (Zip Code)
(972) 726-7175
Registrant's telephone number, including area code
N/A
(Former name or former address, if changed since last report)
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Introductory Note
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This Current Report on Form 8-K/A has been filed at the
request of the Securities and Exchange Commission to clarify
certain disclosures made in the Registrant's Current Report
on Form 8-K previously filed on July 5, 2002.
Item 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Information required by item 304(a)(1) of Regulation S-K.
(i) On June 28, 2002, Ernst & Young LLP notified the
Registrant that it had resigned.
(ii) The reports of Ernst & Young LLP on the consolidated
financial statements of the Registrant as of August 31,
2000 and August 31, 2001, and for the years then
ended, contain no adverse opinion or disclaimer of
opinion and were not qualified or modified as to
audit scope or accounting principle except that the
report contained an explanatory parargraph that raised
substantial doubt about the Registrant's ability to
continue as a going concern.
(iii) N/A
(iv) In connection with its audits for the two most
recent fiscal years and during the interim period
through the date the relationship ended, there have
been no disagreements with Ernst & Young LLP on any
matter of accounting principle or practice, financial
statement disclosure, or auditing scope or procedure,
which disagreements if not resolved to the
satisfaction of Ernst & Young LLP would have caused
Ernst & Young LLP to make reference thereto in their
report on the financial statements for such years.
(v) During the two most recent fiscal years and during the
interim period through the date the relationship ended,
there have been no reportable events (as defined in
regulation S-K Item 304(a)(1)(v)).
(b) Effective July 1, 2002, Weaver and Tidwell L.L.P. was
approved by the Registrant's Board of Directors as the new
independent accountants. Management has not previously
consulted with Weaver and Tidwell L.L.P. concerning any
accounting, auditing, or reporting matter.
(c) The Registrant has requested that Ernst & Young LLP provide
it with a letter addressed to the SEC stating whether or not
it agrees with the above statements. A copy of such letter,
dated July 9, 2002, is filed as Exhibit 16 to this Form 8-K.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS
(a) Not Applicable.
(b) Not Applicable.
(c) Exhibits.
Exhibit Description
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16 Letter, dated July 9, 2002, from Ernst &
Young LLP (filed herewith).
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.
Date: July 10, 2002 TEMTEX INDUSTRIES, INC.
By: /s/ LEE DELOZIER
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Lee Delozier
(Principal Financial and
Accounting Officer)
INDEX TO EXHIBITS
Exhibit Description
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16 Letter, dated July 9, 2002, from Ernst &
Young LLP (filed herewith).