Change of Auditors: July 12-25, 2004

SMITH & WOLLENSKY TAPS BDO: Smith & Wollensky Restaurant Group Inc., operator of such upscale restaurant brands as Smith & Wollensky, Park Avenue Café, Manhattan Ocean Club and Maloney & Porcelli, named national firm BDO Seidman as its new auditor.

BDO replaces Big Four firm KPMG, which served as independent accountant to the white tablecloth restaurateur for two years. According to a federal filing, S&W didn’t have any disagreements with KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

BIOMERICA NAMES PKF: Biomerica, a Newport Beach, Calif.-based medical technology concern, along with its Lancer Orthodontics Inc. unit, named PKF as its new independent accountant, according to an 8-K filed with the Securities and Exchange Commission. PKF replaces national firm BDO Seidman. Neither Biomerica nor BDO stated a reason for the auditor change. However, BDO expressed a “going concern” opinion on the company’s financials.

COMPREHENSIVE CARE DISMISSES EISNER: Comprehensive Care Corp., a Tampa, Fla.-based administrator of behavioral and substance abuse programs, dismissed incumbent auditor Eisner LLP and replaced it with the local firm of Kirkland, Russ, Murphy & Tapp.

Eisner audited the company’s consolidated financial statements for the two years ended May 31, 2003. The firm had indicated substantial doubt about the company’s ability “to continue as a going concern.”

MATERIAL TECHNOLOGIES RETAINS FARBER & HESS: Los Angeles-based Material Technologies, a researcher and developer of technologies for metal fatigue detection and monitoring, hired Farber & Hass LLP as its independent accountant. Farber replaces Gumbiner Savett Finkel Fingleson & Rose Inc., according to a Form 8-K filed with the Securities and Exchange Commission. The federal filing, however, didn’t state a reason for the change.

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