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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 or 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): September 5, 2003
DHB INDUSTRIES, INC.
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(Exact Name of Registrant as Specified in Charter)
Delaware 0-22429 11-3129361
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
555 Westbury Avenue
Carle Place, New York 11514
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (516) 997-1155
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N/A
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(Former Name or Former Address, if Changed Since Last Report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
This Amendment No. 1 to Current Report on Form 8-K/A amends the Current
Report on Form 8-K filed by DHB Industries, Inc. (the "Company") on August 27,
2003 (the "Form 8-K"). This Form 8-K/A is being filed solely for the purpose of
filing with the Securities and Exchange Commission (the "Commission"), pursuant
to Item 304(a)(3) of Regulation S-K, a letter from Grant Thornton LLP ("Grant
Thornton") dated September 5, 2003, addressed to the Commission, stating whether
or not they agree with the statements made by the Company in the Form 8-K and,
if not, stating the respects in which they do not agree (the "Grant Thornton
Letter"). The Grant Thornton Letter is filed herewith as Exhibit 16.1 and is
incorporated herein by reference.
In response to the Grant Thornton Letter, Jerome Krantz, chairman of
the Company's Audit Committee, sent Grant Thornton a letter on September 9,
2003, regarding the second bullet in the Grant Thornton Letter (the "Krantz
Letter"). The Krantz Letter states that prior to Mr. Krantz's receipt of the
Grant Thornton Letter on August 20, 2003, no representative of Grant Thornton
informed Mr. Krantz of Grant Thornton's belief that there existed significant
deficiencies constituting material weaknesses in the Company's internal
controls. Furthermore, the Krantz Letter states that at no point before
receiving the Grant Thornton Letter did he understand Grant Thornton as
suggesting that Grant Thornton viewed any deficiency to be material to the
Company. Finally, the Krantz Letter states Grant Thornton, who reviewed the
Company's Form 10-Q for the quarterly period ended June 30, 2003 before the
Company filed it with the Securities & Exchange Commission, did not assert that
any changes or additions to the Form 10-Q should be made or otherwise suggest
that the Company's representations in the Form 10-Q regarding internal controls
were anything other than accurate during the August 13, 2003 conversation or
otherwise.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Exhibits.
16.1 Letter from Grant Thornton LLP to the Securities and
Exchange Commission dated September 5, 2003, regarding
change in certifying accountant.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has caused this current report to be signed on its behalf by the
undersigned hereunto duly authorized.
DHB INDUSTRIES, INC.
Date: September 9, 2003 By: /s/ DAWN M. SCHLEGEL
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Name: Dawn M. Schlegel
Title: Chief Financial Officer
EXHIBIT INDEX
EXHIBIT DESCRIPTION
16.1 Letter from Grant Thornton LLP to the Securities and Exchange
Commission dated September 5, 2003, regarding change in
certifying accountant.