UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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 reported) June 14, 2002
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BTU INTERNATIONAL, INC.
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(Exact name of registrant as specified in its chapter)
DELAWARE 0-17297 04-2781248
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(State or other jurisdiction (Commission (IRS Employer
of incorporation File Number) Identification No.)
23 ESQUIRE ROAD, N. BILLERICA, MASSACHUSETTS 01862
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (978) 667-4111
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NOT APPLICABLE
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(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On June 10, 2002, the Audit Committee of BTU International, Inc. ("BTU")
recommended, and the Board of Directors of BTU decided to no longer engage
Arthur Andersen LLP ("Andersen") as BTU's independent public accountants.
Andersen's reports on BTU's consolidated financial statements for each of the
years ended December 31, 2001 and December 31, 2000 did not contain an adverse
opinion or disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope, or accounting principles. During the years ended
December 31, 2001 and December 31, 2000 and through the date hereof, there were
no disagreements between BTU and Andersen concerning any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure which, if not resolved to Andersen's satisfaction, would have caused
Andersen to make reference to the subject matter in connection with its report
on BTU's consolidated financial statements for such years. There were no
reportable events as defined in Item 304 (a)(l)(v) of Regulation S-K.
BTU has provided Andersen with a copy of the foregoing disclosures. A letter
from Andersen addressed to the Securities and Exchange Commission is included as
Exhibit 16.1 to this Current Report on Form 8-K and states that Andersen agrees
with such disclosures.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(C) EXHIBITS.
EXHIBIT
NUMBER DESCRIPTION OF EXHIBIT
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16.1 Letter from Arthur Andersen LLP to the SEC, dated June 14, 2002,
regarding change in certifying accountant.
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.
BTU INTERNATIONAL, INC.
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(Registrant)
Date : JUNE 14, 2002 By: /s/ Thomas P. Kealy
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Thomas P. Kealy
Vice President, Corporate Controller
and Chief Accounting Officer (principal
financial and accounting officer)
EXHIBIT INDEX
EXHIBIT
NUMBER DESCRIPTION OF EXHIBIT
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16.1 Letter from Arthur Andersen LLP to the SEC, dated June 14, 2002,
regarding change in certifying accountant.