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 Date of Report: December 3, 1999 (Date of earliest event reported) ---------------------------------------- GENCOR INDUSTRIES, INC. (Exact name of registrant as specified in its charter) ---------------------------------------- Delaware 0-3821 59-0933147 (State or other (Commission File Number) (IRS Employer jurisdiction of Identification incorporation or No.) organization) 5201 NORTH ORANGE BLOSSOM TRAIL, ORLANDO, FLORIDA 32810 (Address of principal executive offices, zip code) (407) 290-6000 (Registrant's telephone number, including area code) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. (a) This Amendment No. 1 (the "Amendment") supplements the report on Form 8-K filed with the Securities and Exchange Commission on December 10, 1999, (the "Report") regarding the Change in Registrant's Certifying Accountant. As previously disclosed, the Registrant terminated Deloitte & Touche LLP on December 3, 1999. Attached hereto is Deliotte & Touche LLP's letter dated December 22, 1999 (the "Letter"), in response to the aforementioned Report. The Registrant does not agree with many of the representations contained in the Letter. The Registrant reiterates the positions set forth in the Report. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits 16.1 Letter from Deloitte & Touche LLP (filed herewith) 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 hereunto duly authorized. GENCOR INDUSTRIES, INC. (Registrant) Date: December 27, 1999 By: /s/ E.J. Elliott -------------------------------------- E.J. Elliott Chairman of the Board and President