Change of Auditors: August 4-17, 2003

MediaBay Inc. Drops Deloitte: MediaBay Inc., a provider of online audio content, dismissed Big Four firm Deloitte & Touche as its auditor and named New Jersey-based Amper Politziner & Mattia as its successor, according to a Form 8-K filed with the Securities and Exchange Commission.

The filing did not mention any disagreements between MediaBay and Deloitte on accounting principles, nor did it give a reason for the change in auditors.

Vodavi Appoints Mayer Hoffman McCann: Vodavi Technology Inc., a Scottsdale, Ariz.-based developer and marketer of business telecommunications systems, named Mayer Hoffman McCann as its outside auditor, replacing Big Four firm Deloitte & Touche.

An 8-K filing with the Securities and Exchange Commission did not give a reason for the change, and there were no disagreements on accounting principles between the company and its former auditor.

Ameritrans Capital dismisses Marcum & Kliegman: Ameritrans Capital Corp., a New York-based provider of capital to small businesses, dismissed Marcum & Kliegman as its independent accountant, according to a filing with the SEC.

The company hired Rosen Seymour Shapss Martin & Co. as it’s new outside auditor. No reason was given for the change.

Magma Design Automation jettisons KPMG: Magma Design Automation, a manufacturer of electronic design software for integrated circuits, dismissed incumbent auditor KPMG and hired Big Four rival Pricewaterhouse-Coopers as its successor.

There were no disagreements between the company and KPMG on accounting principles or practices, financial statement disclosure, or auditing scope or procedure, according to an 8-K filed with the Securities and Exchange Commission.

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