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 17, 2002
PERMA-TUNE ELECTRONICS, INC.
(Exact name of registrant as specified in its charter)
000-31631
(Commission File Number)
TEXAS 75-2510791
(State or Other Jurisdiction of (I.R.S. Employer
Incorporation or Organization) Identification No.)
111 SOUTH BIRMINGHAM STREET, WYLIE, TEXAS 75098
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (972) 442-6774
NOT APPLICABLE
(Former name or former address, if changed since last report)
Item 4 Changes in Registrant's Certifying Accountant
For the fiscal years ended December 31, 2000, 1999 and 1998 and the interim
period subsequent to December 31, 2000, the firm of Travis Wolff and Company,
LLC ("Travis Wolff") served as the Company's auditors. Effective January 17,
2002, the Board of Directors of the Company approved the change of accountants.
On January 17, 2002, management of the Company dismissed Travis Wolff and
engaged Malone & Bailey, PLLC of Houston, Texas, as its independent public
accountants to audit its financial statements for the fiscal year ended December
31, 2001. At no time has the Company consulted Malone & Bailey, PLLC regarding
any accounting matters. The Company is completely satisfied with the work
performed by Travis Wolff; this change is being made solely to contain the
Company's costs associated with accounting services.
During the period of engagement of Travis Wolff, there were no
disagreements between the Company and Travis Wolff 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 Travis
Wolff) would have caused Travis Wolff to make reference in connection with their
report to the subject matter of the disagreements. The accountants' report on
the financial statements of the Company for the fiscal years ended December 31,
2000, 1999 and 1998 did not contain any adverse opinion or disclaimer of opinion
and was not qualified or modified as to uncertainty or audit scope or accounting
principles, except to express doubt as to the Company's ability to continue as a
going concern.
The Company has requested Travis Wolff to furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether Travis Wolff
agrees with the above statements, which letter is attached to this filing as
Exhibit 16.1.
Item 7. Financial Statements and Exhibits
(c) Exhibits
Exhibit
Number Description
------- -----------
16.1 Letter from Travis Wolff and Company, LLC.
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.
Dated: January 17, 2002
PERMA-TUNE ELECTRONICS, INC.
By: /s/ Linda Decker
---------------------------
Name: Linda Decker
Title: CFO