UNITED STATES SECURITES 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 AND EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): July 6, 2004
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Commission File Number 1-11577
FALCON PRODUCTS, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 43-0730877
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification Number)
9387 DIELMAN INDUSTRIAL DRIVE 63132
ST. LOUIS, MISSOURI (Zip Code)
(Address of principle executive offices)
(314) 991-9200
(Registrant's telephone number, including area code)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Effective July 9, 2004, our Audit Committee has engaged
Rubin, Brown, Gornstein & Co. LLP, to serve as our independent accountants
to replace the firm of Ernst & Young LLP. Ernst & Young LLP resigned as
auditors of the Company effective July 6, 2004.
For the fiscal years ended November 1, 2003, and November
2, 2002, Ernst & Young LLP's reports on our financial statements did not
contain any adverse opinion or disclaimer of opinion, nor were such reports
qualified or modified as to uncertainty, audit scope or accounting
principles. In addition, during the fiscal years ended November 1, 2003, and
November 2, 2002, and through July 6, 2004, there were no disagreements
between Falcon Products, Inc., and Ernst & Young LLP on any matter of
accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreement (s), if not resolved to the
satisfaction of Ernst & Young LLP, would have caused it to make reference to
the subject matter of the disagreement (s) in connection with its report.
Ernst & Young LLP has furnished us with a letter addressed
to the SEC stating whether it agrees with the above statements. A copy of
such letter is filed as Exhibit 16.1 to this report.
During the fiscal years ended November 1, 2003 and
November 2, 2002, and through July 9, 2004, Falcon Products, Inc., did not
consult Rubin, Brown, Gornstein & Co. LLP regarding either:
(i) the application of accounting principles to a
specified transaction, either completed or proposed; or the type of audit
opinion that might be rendered on our financial statements, and neither a
written report was provided to us nor oral advice was provided that Rubin,
Brown, Gornstein & Co. LLP, concluded was an important factor considered by
Falcon Products, Inc., in reaching a decision as to the accounting, auditing
and financial reporting issue: or
(ii) any matter that was either the subject of a
disagreement (as defined in paragraph (a) (1) (iv) and the related
instructions to Item 304 of Regulation S-K) or a reportable event (as
described in paragraph (a) (1) (v) of Item 304 of Regulation S-K).
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(C) Exhibits
Exhibit 16.1 Letter, dated July 6, 2004, from
Ernst & Young LLP, to the Securities
and Exchange Commission.
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.
Dated: July 12, 2004
FALCON PRODUCTS, INC.
By /s/ Phillip J. Pacey
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Phillip J. Pacey
Vice President Finance
Chief Financial Officer