SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of earliest event reported: November 14, 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)
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Item 4. Changes in Registrant's Certifying Accountant.
(a) As previously reported by LMI Aerospace, Inc. (the "Company") in a Form 8-K
filed with the Securities and Exchange Commission on September 26, 2003, on
September 22, 2003, Ernst & Young LLP ("Ernst & Young") informed LMI Aerospace,
Inc. (the "Company") that Ernst & Young would resign as the Company's
independent accountant effective upon the completion of the quarterly review of
the Company's fiscal quarter ended September 30, 2003. The Company filed its
Form 10-Q for the fiscal quarter ended September 30, 2003 on Friday, November
14, 2003, at which time the resignation of Ernst & Young as the Company's
independent accountant became effective.
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 November 14, 2003, there were 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 periods.
During the two most recent fiscal years and through November 14, 2003, 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
November 17, 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 November 17, 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: November 18, 2003
LMI AEROSPACE, INC.
By: /s/ Lawrence E. Dickinson
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Lawrence E. Dickinson
Chief Financial Officer and Secretary