================================================================================ UNITED STATES 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): January 7, 2004 Commission File Number: 0-12742 SPIRE CORPORATION - -------------------------------------------------------------------------------- (Exact name of Registrant as specified in charter) MASSACHUSETTS 04-2457335 - ---------------------------- ---------------------- (State or other jurisdiction (I.R.S. Employer of incorporation) Identification Number) ONE PATRIOTS PARK BEDFORD, MASSACHUSETTS 01730-2396 ---------------------------------------- (Address of principal executive offices) 781-275-6000 ------------------------------- (Registrant's telephone number) ================================================================================ ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On January 7, 2004, Spire Corporation (the "Company") engaged Vitale, Caturano & Company ("VCC") as its new principal independent accountant. The engagement of VCC was approved by the Company's Audit Committee. Neither the Company nor anyone else on its behalf has consulted with VCC during the Company's two most recent fiscal years or the subsequent interim period prior to VCC's engagement as the Company's principal independent accountant regarding the matters or events set forth and described in Item 304(a)(2)(i) and (ii) of Regulation S-B. 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 hereunto duly authorized. SPIRE CORPORATION Date: January 8, 2004 By: /s/ Roger G. Little ---------------------------------- Roger G. Little President, Chief Executive Officer and Chairman of the Board