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) August 16, 2010
THE DEWEY ELECTRONICS CORPORATION (Exact name of registrant as specified in
its charter)
New York
(State or other jurisdiction of incorporation)
0-2892
(Commission File Number)
13-1803974
(I.R.S. Employer Identification Number)
27 Muller Road
Oakland, New Jersey
(address of principal executive offices)
07436
(Zip Code)
Registrant's telephone number, including area code: (201) 337-4700
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:
___Written communications pursuant to Rule 425 under the Securities Act
___Soliciting material pursuant to Rule 14a-12 under the Exchange Act
___Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act
___Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act
ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On August 16, 2010, The Dewey Electronics Corporation (the "Company") was
notified that Amper, Politziner and Mattia, LLP ("Amper"), the Company's
independent registered public accounting firm, combined its practice with that
of Eisner LLP ("Eisner") and that the combined practice operates under the
name EisnerAmper LLP. The Audit Committee of the Company's Board of Directors
has amended the Company's engagement of Amper to provide for EisnerAmper LLP
to serve as the Company's independent registered public accounting firm
effective August 16, 2010.
During the Company's fiscal years ended June 30, 2008 and 2009 and the
subsequent period through August 16, 2010, the Company did not consult with
Eisner regarding any of the matters set forth in Items 304(a)(2)(i) and (ii)
of Regulation S-K.
The audit report of Amper on the financial statements of the Company as of and
for the years ended June 30, 2008 and 2009 did not contain an adverse opinion
or a disclaimer of opinion, and was not qualified or modified as to
uncertainty, audit scope or accounting principles. The audit for the
Company's fiscal year ended June 30, 2010 is in process.
During the Company's fiscal years ended June 30, 2008 and 2009 and the
subsequent period through August 16, 2010, there were (i) no disagreements (as
such term is used in Item 304(a)(1)(iv) of Regulation S-K) between the Company
and Amper on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which disagreement(s),
if not resolved to the satisfaction of Amper, would have caused Amper to make
reference to the subject matter of the disagreement(s) in connection with its
report on the Company's financial statements and (ii) no reportable events
within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided Amper a copy of the disclosures in this Form 8-K and
has requested that Amper furnish it with a letter addressed to the Securities
and Exchange Commission stating whether or not Amper agrees with the Company's
statements in this Item 4.01. A copy of the letter dated August 20, 2010
furnished by Amper in response to that request is filed as Exhibit 16.1 to
this Current Report on Form 8-K.
ITEM 9. FINANCIAL STATEMENTS AND EXHIBITS
(d) Exhibits
Exhibit 16.1 -- Letter re certifying accountant
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.
THE DEWEY ELECTRONICS CORPORATION
Date August 20, 2010 /s/ John H. D. Dewey
John H. D. Dewey
President and Chief Executive Officer
INDEX TO EXHIBITS
Exhibit Number Description
16.1 Letter re certifying accountant