CHANGE OF AUDITORS: June 21-July 11, 2004

E&Y RESIGNS AS DENDRITE AUDITOR: Dendrite International, a Morristown, N.J.-based software provider, said that Big Four firm Ernst & Young has resigned as its independent accountant.

In a federal filing, Dendrite said that there were no disagreements with its former auditor on matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

Ernst had served as Dendrite’s auditor for two years. No explanation was given for E&Y’s resignation.

LANDRY’S RETAINS GRANT THORNTON: Landry’s Restaurants Inc., a 160-unit, Houston-based operator of casual dining seafood restaurants, has hired Grant Thornton as its auditor, replacing Big Four firm Ernst & Young.

According to a filing with the Securities and Exchange Commission, there were no disagreements between Landry’s Restaurants and E&Y on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

The filing did not state a reason for the change in auditors.

FLAMEMASTER AUDITOR RESIGNS: Flamemaster Corp., a manufacturer of flame-retardant and heat-resistant coatings, reported that its auditor, Beckman, Kirkland & Whitney LLP, has resigned.

The company subsequently hired Sarna & Co. as its new independent accountant.

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