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 earliest event reported: September 22, 2003
LMI AEROSPACE, INC.
(Exact Name of Registrant as Specified in Its Charter)
Missouri
(State or Other Jurisdiction of Incorporation)
0-24293 43-1309065
(Commission File Number) (I.R.S. Employer Identification No.)
3600 Mueller Road, St. Charles, Missouri 63301
(Address of Principal Executive Offices) (Zip Code)
(636) 946-6525
(Registrant's Telephone Number, Including Area Code)
_____________________
Item 4. Changes in Registrant's Certifying Accountant.
(a) On September 22, 2003, Ernst & Young LLP ("Ernst & Young") informed LMI
Aerospace, Inc. (the "Company") that Ernst & Young will resign as the Company's
independent accountant effective upon the completion of the quarterly review of
the Company's fiscal quarter ending September 30, 2003.
The reports of Ernst & Young on the financial statements of the Company
for the past two fiscal years contained no adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or
accounting principle.
In connection with its audits for each of the two most recent fiscal
years and through September 22, 2003, the date of this Report, there have been
no disagreements with Ernst & Young 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 Ernst & Young, would have
caused Ernst & Young to make reference thereto in their report on the financial
statements for such years.
During the two most recent fiscal years and through September 22, 2003,
the date of this Report, there have been no reportable events (as defined in
Regulation S-K Item 304(a)(1)(v)).
In response to the Company's request, Ernst & Young has furnished the
Company with a letter addressed to the Securities and Exchange Commission
stating whether or not it agrees with the above statements. A copy of such
letter dated September 25, 2003, is attached hereto as Exhibit 16.1 to this Form
8-K.
(b) In accordance with the terms of the Company's Audit Committee Charter, the
Company's Audit Committee will select the Company's new independent accountants.
Item 7. Financial Statements and Exhibits.
(c) Exhibits. The following exhibits are filed with this report.
Exhibit Number Description
16.1 Letter dated September 25, 2003 from Ernst &
Young LLP to the Securities and Exchange
Commission regarding statements included in
this Form 8-K.
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 thereunto duly authorized.
Date: September 26, 2003
LMI AEROSPACE, INC.
By: /s/ Lawrence E. Dickinson
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Lawrence E. Dickinson
Chief Financial Officer and Secretary
EXHIBIT INDEX
Exhibit Description
16.1 Letter dated September 25, 2003 from Ernst & Young LLP
to the Securities and Exchange Commission regarding
statements included in this Form 8-K.