Change of Auditors: November 25, 2002

Smtek Dismisses KPMG, Taps PwC: Electronics manufacturing services provider SMTEK International Inc. dismissed Big Four firm KPMG as its auditor and named PricewaterhouseCoopers as its successor, according to an 8-K form filed with the Securities and Exchange Commission.

The filing didn’t disclose any reasons for the sudden change in auditors. There were no disagreements between Thousand Oaks, Calif.-based SMTEK and KPMG on any accounting matters through Oct. 14, according to the filing.

Digital Lightwave names GT as new auditor: Computer equipment manufacturer Digital Lightwave Inc. dismissed PricewaterhouseCoopers as its independent auditor and appointed Grant Thornton, according to a filing with the Securities and Exchange Commission.

The filing did not state the reason for PricewaterhouseCooper’s dismissal.

Digital Lightwave said that PwC’s reports didn’t contain adverse opinions or disclaimers, nor were there disagreements on any matter of accounting principles or practices.

Kennedy-Wilson dumps D&T: International real estate services concern Kennedy-Wilson Inc. jettisoned Deloitte & Touche as its auditor and named Big Four competitor KPMG as its replacement, according to an 8-K filing.

The document, filed with the Securities and Exchange Commission, didn’t disclose a reason for the auditor change, but noted that during the period of 2000 to 2001 there were no disagreements between the company and Deloitte.

Kennedy-Wilson’s audit committee approved the change of accountants.

Form 8-K Filings

A.B. Watley Group Inc. (New York), from Israeloff, Trattner & Co. to Marcum & Kliegman.

a21 Inc. (San Francisco), from Faske Lay and Co. to Grassi & Co.

Agrilink Foods Inc. (Rochester, N.Y.), from PricewaterhouseCoopers to Deloitte & Touche.

Camden Mines Ltd. (Vancouver, B.C.), from Williams & Webster to Manning Elliott.

Crosswalk.com Inc. (Chantilly, Va.), from Ernst & Young to Johnson, Miller & Co.

Cyber Tennis Inc. (Salt Lake City), from Andersen, Andersen & Strong to Jones Simkins.

Dr. Protein.com Inc. (San Clemente, Calif.), from Quintanilla Accountancy Corp. to Hall & Co.

DynCorp (Reston, Va.), from Ernst & Young to Deloitte & Touche.

Farmstead Telephone Group Inc. (East Hartford, Conn.), from DiSanto Bertoline & Co. to Carlin, Charron & Rosen.

iBIZ Technology Corp. (Phoenix), from Moffitt & Co. to Farber and Hass.

Interactive Motorsports and Entertainment Corp. (Indianapolis), from David T. Thomson to Crowe Chizek & Co.

Ladenburg Thalmann Financial Services Inc. (New York), from PricewaterhouseCoopers to Eisner.

Legends Enterprises Inc. (Clackamas, Ore.), from Horton & Co. to Lazar Levine & Felix.

Medical Information Technology Inc. (Westwood, Mass.), from Andersen to Ernst & Young.

MicroTel International Inc. (Rancho Cucamonga, Calif.), from BDO Seidman to Grant Thornton.

MM Cos. (New York), from Ernst & Young to Rothstein, Kass & Co.

New World Pasta Co. (Harrisburg, Pa.), from KPMG to Ernst & Young.

Optimark Holdings Inc. (Jersey City, N.J.), from Deloitte & Touche to Goldstein Golub Kessler.

Oil-Dri Corp. of America (Chicago), from Blackman Kallick Bartelstein to PricewaterhouseCoopers.

Panaco Inc. (Houston), from KPMG to Pannell Kerr Forster.

Rurban Financial Corp. (Defiance, Ohio), from Crowe, Chizek & Co. to BKD.

SMTEK International Inc. (Moorpark, Calif.), from KPMG to PricewaterhouseCoopers.

Symantec Corp. (Cupertino, Calif.), from Ernst & Young to KPMG.

Waters Instruments Inc. (Plymouth, Minn.), from McGladrey & Pullen to PricewaterhouseCoopers.

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