Unassociated Document
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
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) – October 6, 2009
IEC
ELECTRONICS CORP.
(Exact
Name of Registrant as Specified in its Charter)
Delaware
(State or
Other Jurisdiction of Incorporation)
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0-6508
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13-3458955
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(Commission File
Number)
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(IRS Employer Identification
No.)
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105 Norton Street, Newark, New York
14513
(Address
of principal executive offices)(Zipcode)
(315)
331-7742
(Registrant’s
Telephone Number, Including Area Code)
Not
Applicable
(Former
Name or Former Address, if Changed Since Last Report)
Check the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:
o
Written communications pursuant to Rule 425 under the Securities Act
(17 CFR
230.425)
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR 240.13e-4(c))
EXPLANATORY
NOTE
This
Amendment No. 1 amends the Current Report on Form 8-K filed on October 6, 2009
to supplement the disclosure included under Item 4.01 thereof.
Item
4.01 Changes
in Registrant’s Certifying Accountant
On
October 2, 2009, IEC Electronics Corp. ("the Company") received notice that its
current auditors, Rotenberg and Co., LLP, had resigned in connection with their
merger with EFP Group. The Company has engaged the new firm resulting
from the merger, EFP Rotenberg, LLP, to continue as the Company's independent
registered public accounting firm. All of the partners and employees
of Rotenberg and Co., LLP and EFP Group have joined the new firm, EFP Rotenberg,
LLP.
The
reports of Rotenberg and Co., LLP as of and for the years ended September 30,
2008 and 2007 and the subsequent interim period preceding the resignation of
Rotenberg and Co., LLP did not contain an adverse opinion or disclaimer of
opinion, or were qualified or modified as to uncertainty, audit scope, or
accounting principles. During the Company's two most recent fiscal
years and the subsequent interim period preceding the resignation of Rotenberg
and Co., LLP, there were no disagreements with Rotenberg and 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 Rotenberg would have caused it to make reference to such
disagreement in its reports.
On
October 27, 2009, with the approval of the Audit Committee of the Company’s
Board of Directors, EFP Rotenberg, LLP was engaged as the Company's independent
registered public accountant effective concurrent with the
merger. Prior to such engagement, during the two most recent
fiscal years, the Company has not consulted with EFP Rotenberg, LLP on any
matter.
The
Company provided Rotenberg and Co., LLP with a copy of this Current Report on
Form 8-K/A prior to its filing with the Securities and Exchange Commission
(“SEC”) and requested that
Rotenberg and Co., LLP furnish the Company with a letter addressed to the SEC
stating whether it agrees with the above statements and, if it does not agree,
the respects in which it does not agree, a copy of which is filed as Exhibit
16.1 herewith.
Item
9.01 Financial Statements and Exhibits
Exhibits:
16.1 Letter from Rotenberg
& Co., LLP to the U.S. 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.
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IEC Electronics
Corp.
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(Registrant)
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Date: October
28, 2009
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By:
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/s/ W.
Barry Gilbert |
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W.
Barry Gilbert |
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Chairman,
Chief Executive Officer
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