Change of Auditors: August 19, 2002

Telebyte jettisons Grant Thornton: Telebyte, a manufacturer of data communications equipment for both copper and fiber networks, dismissed Chicago-based Grant Thornton as its auditor and subsequently retained Holtz Rubenstein.

In an 8-K filing with the Securities and Exchange Commission, Greenlawn, N.Y.-based Telebyte did not disclose any reason for the change, but reported that it had no disagreements with GT over accounting principles or practices.

Robert Half International Appoints PwC: National accounting and finance staffing concern Robert Half International, hired PricewaterhouseCoopers as its accountant succeeding Andersen.

In April, Menlo Park, Calif.-based RHI struck a deal with Chicago-based Andersen to acquire partners and employees within Andersen's U.S. internal audit and business risk consulting practices. The company subsequently created a new consulting and risk division called Protiviti.

As a result, the RHI board had determined that Andersen could no longer remain independent and terminated the working relationship. The company said that during 2000 and 2001 it had no disagreements with Andersen over accounting principles.

Philip Services Retains KPMG: Philip Services Corp., Pittsburgh, a processor and broker of metals, named Big Five firm KPMG as its auditor succeeding PricewaterhouseCoopers.

PricewaterhouseCoopers had resigned the account in April. The company reported no disagreements with its former auditor.

Price Communications Hires Deloitte & Touche LLP: Cellular concern Price Communications Corp., New York, hired Big five firm Deloitte & Touche LLP as its new auditor effective July 31.

According to documents filed with the Securities and Exchange Commission, retaining D&T coincided with the company's decision to dismiss incumbent auditor Andersen.

Price Communications said there were no disagreements with Andersen on accounting principles or practices, financial disclosures or auditing scope or procedures.

Andersen, which was convicted in June of obstruction of justice related to the federal probe into its auditor of energy provider Enron, is prohibited from auditing SEC clients.

Form 8-K Filings

Abington Bancorp Inc. (Abington, Mass.), from Andersen to PricewaterhouseCoopers.

Allied Waste Industries Inc. (Scottsdale, Ariz.), from Andersen to PricewaterhouseCoopers.

Avici Systems Inc. (North Billerica, Mass.), from Andersen to Ernst & Young.

Case Financial Inc. (Encino, Calif.), from Israeloff, Trattner & Co. to Gumbiner, Savett, Fink, Fogelson & Rose.

Compass Minerals Group Inc. (Overland Park, Kan.), from Ernst & Young to PricewaterhouseCoopers.

Consolidated Water Co. (Grand Cayman, Cayman Islands), from PricewaterhouseCoopers to KPMG.

Daktronics Inc. (Brookings, S.D.), from McGladrey & Pullen to Ernst & Young.

Education Lending Group Inc. (San Diego), from Swenson Advisors to PricewaterhouseCoopers.

Expedia Inc. (Bellevue, Wash.), from Deloitte & Touche to Ernst & Young.

Genome Therapeutics Corp. (Waltham, Mass.), from Andersen to Ernst & Young.

LifeCell Corp. (Branchburg, N.J.), from Andersen to PricewaterhouseCoopers.

Lowrance Electronics Inc. (Tulsa, Okla.), from Andersen to Deloitte & Touche.

Miller Exploration Co. (Traverse City, Mich.), from Andersen to Plante & Moran.

MSU Devices Inc. (Plano, Texas), from Grant Thornton to Moore Stephens Lovelace.

NationsRent Inc. (Fort Lauderdale, Fla.), from Andersen to Ernst & Young.

Occam Networks Inc. (Santa Barbara, Calif.), from Ernst & Young to PricewaterhouseCoopers.

OraPharma Inc. (Warminster, Pa.), from Andersen to KPMG.

PerkinElmer Inc. (Wellesley, Mass.), from Andersen to Deloitte & Touche.

RBX Corp. (Roanoke, Va.), from Deloitte & Touche to KPMG.

Retractable Technologies Inc. (Little Elm, Texas), from PricewaterhouseCoopers to Cheshier & Fuller.

Silverleaf Resorts Inc. (Dallas), from Deloitte & Touche to BDO Seidman.

Southwestern Energy Co. (Houston), from Andersen to PricewaterhouseCoopers.

Temtex Industries Inc. (Dallas), from Ernst & Young to Weaver and Tidwell.

Wisconsin Energy Corp. (Milwaukee), from Andersen to Deloitte & Touche.

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