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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) December 16, 1998
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AMERICAN ARCHITECTURAL PRODUCTS CORPORATION
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(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
Delaware 0-25634 87-0365268
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(STATE OR OTHER JURISDICTION (COMMISSION (IRS EMPLOYER
OF INCORPORATION) FILE NUMBER) IDENTIFICATION NO.)
755 Boardman-Canfield Road, Building G West, Boardman, Ohio 44512
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(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (330) 965-9910
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NOT APPLICABLE.
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(FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT.)
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Item 4. Changes in Registrant's Certifying Accountant
On December 16, 1998, BDO Seidman, LLP ("BDO Seidman") resigned
as the principal independent accountants for American Architectural Products
Corporation (the "Company"). BDO Seidman advised the Company, in a letter dated
December 16, 1998, that it had concluded that it was no longer independent with
respect to the audit of the Company and that it was therefore necessary for BDO
Seidman to terminate its relationship with the Company effective immediately.
BDO Seidman's reports on the Company's financial statements for
the past two years contained no adverse opinion and no disclaimer of opinion,
nor were such reports qualified or modified as to uncertainty, audit scope or
accounting principles. In the Company's two most recent fiscal years and the
subsequent interim periods preceding the resignation of BDO Seidman, there were
no disagreements with BDO Seidman on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of BDO Seidman, would have
caused it to make a reference to the subject matter of the disagreements in
connection with its reports.
The Company has provided BDO Seidman with a copy of the foregoing
disclosure, and has requested that BDO Seidman furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not it
agrees with such disclosure. The Company will file a copy of such letter by an
amendment to this Current Report on Form 8-K promptly following its receipt from
BDO Seidman.
On December 21, 1998, the Company engaged Ernst & Young LLP
("E&Y") to serve as the Company's principal independent accountant to audit the
Company's financial statements. During the Company's two most recent fiscal
years and the subsequent interim periods preceding the engagement of E&Y,
neither the Company nor any party acting on its behalf has consulted with E&Y
regarding (i) either the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit opinion that
might be rendered on the Company's financial statements, or (ii) any matter that
was either the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of
Regulation S-K and related instructions) or a "reportable event" (as defined in
Item 304(a)(i)(v) of Regulation S-K).
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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.
AMERICAN ARCHITECTURAL
PRODUCTS CORPORATION
Date: December 22, 1998 By /s/ Richard L. Kovach
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Richard L. Kovach
Chief Financial Officer