Change of Auditors: January 12-25, 2004

D&T Resigns as Level 8 Auditor: Big Four firm Deloitte & Touche resigned as independent accountant to Level 8 Systems Inc., a provider of integrated software, according to a filing with the Securities and Exchange Commission.

The filing, which did not state a reason for Deloitte’s resignation, indicated that there were no disagreements between the company and its auditor. A successor has not been named.

E&Y Resigns as U.S. Home Systems Auditor: Big Four firm Ernst & Young resigned as independent accountant for U.S. Home Systems, a manufacturer and marketer of home-improvement products.

No reason was given for the change in a filing with the SEC, and there were no disagreements reported between Ernst and U.S. Home Systems.

Team Sports Hires Guest & Co.: Team Sports Entertainment Inc. dismissed incumbent auditor Elliott Davis LLC and hired Guest & Co. PC as its replacement.

In a filing with the Securities and Exchange Commission, Team Sports Entertainment said that the dismissal of Elliott Davis was approved by the company’s board.

The filing didn’t explain why the company changed auditors.

Team Sports said that, other than a going-concern note for its financial statements for the fiscal year ended Dec. 31, 2002, there were no disagreements on audit scope or accounting principles.

Greene County Taps Dixon Odom: Greene County Bancshares, a holding company for Greene County Bank, said that it would replace Crowe Chizek, its independent accountant, with Dixon Odom.

In an 8-K filing, Greene County said that Crowe would continue as its auditor through the end of the calendar year.

Greene County did not report any disagreements with Crowe Chizek on matters of accounting principles.

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