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 September 17, 1999 001-12127 Date of report (Date of earliest event reported) Commission File Number Empire Resources, Inc. (Exact name of registrant as specified in its charter) Delaware 11-2778439 (State or other jurisdiction of incorporation) (I.R.S. Employer Identification Number) One Parker Plaza, Fort Lee, NJ 07024 (Address of principal executive offices)(Zip Code) (201) 944-2200 Registrant's telephone number, including area code Integrated Technology USA, Inc. c/o Madison Partners 444 Madison Avenue New York, New York 10022 (Former name or former address, if changed since last report) Item 4.changes in Registrant's Certifying Accountant. On September 17, 1999, the merger of Empire Resources, Inc. with and into Integrated Technology USA, Inc. ("ITH") was consummated and ITH changed its name to Empire Resources, Inc. (the "Company"). Effective with the merger, PricewaterhouseCoopers LLP was dismissed as the independent accountants for ITH. Such dismissal was previously approved by the Board of Directors of Empire Resources, Inc. The report of PricewaterhouseCoopers LLP on the financial statements of ITH for the past two years did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles. During ITH's two most recent fiscal years and through September 17, 1999 there were no disagreements with PricewaterhouseCoopers LLP 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 PricewaterhouseCoopers LLP, would have caused it to make reference to the subject matter of the disagreement in connection with its report on the financial statements of ITH. Item 7.Financial Statements, Pro Forma Financial Information and Exhibits Exhibits. 99.1 Letter dated September 23, 1999 from PricewaterhouseCoopers LLP. 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. EMPIRE RESOURCES, INC. Date: September 24, 1999 By:/s/ Nathan Kahn -------------------- Nathan Kahn President and Chief Executive Officer Exhibit 99.1 [Letterhead of PricewaterhouseCoopers LLP] September 23, 1999 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Commissioners: We have read the statements made by Empire Resources, Inc., formerly Integrated Technology USA, Inc. (the "Company") (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated September 24, 1999. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/ PricewaterhouseCoopers LLP PricewaterhouseCoopers LLP