U. S. SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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) October 31, 2003
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QUEST PRODUCTS CORPORATION
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(Exact name of registrant as specified in its charter)
DELAWARE 33-18099-NY and 33-23169-NY 11-2873662
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
6900 Jericho Turnpike, Syosset, New York 11791
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(Address of principal executive office) (Zip Code)
Registrant's telephone number, including area code (516) 364-3500
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N / A
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(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous independent accountants
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(i) On October 27, 2003, Raich Ende Malter & Co. LLP, the
independent accountants of Quest Products Corporation
("Registrant"), were dismissed.
(ii) The reports of Raich Ende Malter & Co. LLP on the
financial statements during the past two fiscal years
contained no adverse opinion, disclaimer of opinion or
modification of the opinion.
(iii)The Registrant's Board of Directors participated in
and approved the decision to change the independent
accountants on October 27, 2003.
(iv) In connection with the audits for the two most recent
fiscal years and review of unaudited financial
statements through June 30, 2003 there have been no
disagreements with Raich Ende Malter & Co. 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 Raich Ende Malter & Co. LLP would have caused them
to make reference thereto in their report on the
financial statements.
(v) During the two most recent fiscal years and through
June 30, 2003, there have been no reportable events (as
defined in Regulation S-K item 304(a)(I)(v)).
(vi) The Registant requested that Raich Ende Malter & Co.
LLP furnish it with a letter addressed to the SEC
stating whether or not it agrees with the above
statements. A copy of such letter is filed as Exhibit
16.1 to this Form 8-K.
(b) New independent accountants
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The Registrant engaged AJ Robbins, PC as its
new independent accountants as of October 27, 2003.
During the two most fiscal years and through June 30, 2003 the
Registrant has not consulted with AJ Robbins, PC regarding (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 the Registrant's consolidated financial statements, and no
written report or oral advice was provided to the Registrant by
concluding there was an important factor to be considered by the
Registrant in reaching a decision as to an accounting, auditing or
financial reporting issue; or (ii) any matter that was either the
subject of a disagreement, as that term is defined in Item
304(a)(1)(iv) of Regulation S-K and the related instructions to Item
304 of Regulation S-K and the related instructions to item 304 of
Regulation S-K, or a reportable event, as that term is defined in Item
304(a)(1)(iv) of Regulation S-K.
Item 7. Financial Statement and Exhibits
(c) Exhibits:
16.1 Letter from Raich Ende Malter & Co. LLP dated October 31, 2003.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this first amendment to the report to be signed on
its behalf by the undersigned, hereunto duly authorized.
QUEST PRODUCTS CORPORATION
/S/: HERBERT M. REICHLIN
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Herbert M. Reichlin
President and Chief Operating Officer
Date: October 31, 2003