Bell Industries Inc /New/ - Current report filing (8-K)
November 19 2007 - 1:03PM
Edgar (US Regulatory)
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) November 19, 2007 (November 15, 2007)
BELL INDUSTRIES, INC.
(Exact name of Registrant as specified in its Charter)
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California
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001-11471
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95-2039211
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(State or Other Jurisdiction
of Incorporation or Organization)
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(Commission
File Number)
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(I.R.S. Employer
Identification No.)
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8888 Keystone Crossing, Suite #1700, Indianapolis, IN
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46240
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(Address of Principal Executive Offices)
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(Zip Code)
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Registrants telephone number, including area code: (
317) 704-6000
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:
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Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
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Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
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Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
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Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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Item 4.01. Changes in Registrants Certifying Accountant.
(a)
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Previous Independent Accountant
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Effective November 15, 2007, BKD, LLP (BKD) resigned as the independent registered public
accounting firm for Bell Industries, Inc. (Bell or the Company). BKD has been engaged as Bells
independent registered public accounting firm since July 20, 2006. BKDs report on Bells
consolidated financial statements as of and for the year ended December 31, 2006 contained no
adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty,
audit scope or accounting principle.
During the period between July 20, 2006 through December 31, 2006, and through November 15,
2007, there were no disagreements between Bell and BKD on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if
not resolved to the satisfaction of BKD, would have caused BKD to make reference to the subject
matter of the disagreements in connection with its reports on the financial statements for such
years. There were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K during
the Companys fiscal year ended December 31, 2006, and through November 15, 2007.
Bell has provided BKD with a copy of this disclosure and has requested that BKD furnish it
with a letter addressed to the Securities and Exchange Commission stating whether or not BKD agrees
with the above statements. A copy of such letter dated November 19, 2007 from BKD is filed as
Exhibit 16.1 to this Form 8-K.
(b)
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New Independent Accountant
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The Audit Committee of the Board of Directors of the Company engaged Crowe Chizek and Company
LLC (Crowe Chizek) as its independent registered public accounting firm effective as of November
19, 2007. During the last two fiscal years and through November 19, 2007, Bell did not consult
with Crowe Chizek regarding (1) the application of accounting principles to any transaction, either
completed or proposed; (2) the type of audit opinion that might be rendered on Bells financial
statements; or (3) any matter that was the subject of a disagreement (as defined in Item
304(a)(1)(iv) of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of
Regulation S-K).
Item 9.01 Financial Statements and Exhibits.
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16.1
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Letter from BKD, LLP to the Securities and Exchange Commission dated November 19, 2007.
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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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BELL INDUSTRIES, INC.
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Date: November 19, 2007
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By:
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/s/ Kevin J. Thimjon
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Name:
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Kevin J. Thimjon
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Title:
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Chief Financial Officer
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EXHIBIT INDEX
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Exhibit Number
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Description
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16.1
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Letter from BKD, LLP to the Securities and Exchange
Commission dated November 19, 2007.
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