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) December 21, 2004
CVD EQUIPMENT CORPORATION
-------------------------------------------------------
(Exact Name of Registrant as Specified in Charter)
New York 1-16525 11-2621692
--------------------------- ------- -----------------
(State or other Jurisdiction (Commission (IRS Employer
of incorporation or organization) File Number) Identification No.)
1860 Smithtown Avenue, Ronkonkoma, New York 11779
------------------------------------------------ -------
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code (631) 981-7081
Item 4.01 Changes in Registrant's Certifying Accountants
Albrecht, Viggiano, Zureck and Company, P.C., our independent
accountants, have determined to discontinue providing audit services to
all of its SEC registrants, and solely as a result of such
determination, have resigned as our independent accountants by
submitting a letter to the Chairman of the Audit Committee of the Board
of Directors effective as of December 21, 2004.
The registrant's financial statements for the years ended December 31,
2003 and 2002 were audited by Albrecht, Viggiano, Zureck and Company,
whose report on such financial statements did not include any
qualification, disclaimer, modification or explanatory paragraph. There
were no disagreements with Albrecht, Viggiano, Zureck and Company during
the years ended December 31, 2003 or 2002 or during the period
subsequent to December 31, 2003 on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or
procedure, which if not resolved to the satisfaction of Albrecht,
Viggiano, Zureck and Company, would have caused them to make reference
to the subject matter of the disagreement in connection with its report,
and there were no "reportable events" as that term is defined in Item
304 (a) (1) (v) of Regulation S-K promulgated by the SEC.
We have provided Albrecht, Viggiano and Zureck and Company with a copy
of the disclosures contained in this current report and have requested
that Albrecht, Viggiano and Zureck and Company furnish us a letter
addressed to the SEC stating whether it agrees with the statements made
in Item 4.01 of this current report. A copy of Albrecht, Viggiano and
Zureck and Company's letter to the SEC, dated December 22, 2004, is
attached as Exhibit 16 to this current report.
The audit committee of our board of directors has retained Moore
Stephens, P.C. as the company's new independent auditors and for tax
preparation services for fiscal 2004.The engagement was formalized on
December 21, 2004.
There have been no consultations with Moore Stephens, P.C. during the
two most recent fiscal years and any subsequent interim period prior to
its engagement as the company's new independent auditors.
Item 7. Financial Statements and Exhibits.
(c) Exhibits.
16.1 Letter from Albrecht, Viggiano, Zureck and Company, P.C.
SIGNATURE
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.
CVD EQUIPMENT CORPORATION
/s/ Leonard A. Rosenbaum
------------------------
Leonard A. Rosenbaum, Chairman
of the Board, CEO and President
Dated December 23, 2004
Exhibit 16.1
[Letterhead of Albrecht, Viggiano, Zureck and Company, P.C.]
December 22, 2004
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20459
Re: CVD Equipment Corporation
Dear Sir or Madam:
CVD Equipment Corporation (the company) has informed us that it has
replaced us with Moore Stephens, P.C., as the Company's independent
auditors for the year ending December 31, 2004.
We have read Item 4 of the Company's Current Report on Form 8-K dated
December 21, 2004 and are in agreement with the statements contained
therein.
Very truly yours,
/s/ Albrecht, Viggiano, Zureck and Company, P.C.
---------------------------------------------------
Albrecht, Viggiano, Zureck and Company, P.C.