UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) March 21, 2005
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SONO-TEK CORPORATION
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(Exact Name of Registrant as Specified in Its Charter)
Delaware
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(State or Other Jurisdiction of Incorporation)
0-16035 14-1568099
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(Commission File Number) (IRS Employer Identification No.)
2012 ROUTE 9W, MILTON, NEW YORK 12547
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(Address of Principal Executive Offices) (Zip Code)
(845) 795-2020
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(Registrant's Telephone Number, Including Area Code)
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(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):
[__] Written communications pursuant to Rule 425 under the Securities Act (17
CFR 230.425)
[__] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
[__] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[__] Pre-commencement communications pursuant to Rule 133-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Item 4.01 Changes In Registrant's Certifying Accountant.
On March 21, 2005, Sono-Tek Corporation dismissed Radin, Glass & Co., LLP
as its independent registered public accounting firm. Radin, Glass & Co. LLP had
been the independent registered public accounting firm for and audited the
consolidated financial statements of Sono-Tek Corporation as of February 29,
2004, and for two years then ended. The reports of Radin, Glass & Co., LLP on
the financial statements of Sono-Tek Corporation for the past two fiscal years
contained no adverse opinion or disclaimer of opinion, and were not qualified or
modified as to uncertainty, audit scope or accounting principles.
In connection with the audit for the two most recent fiscal years and in
connection with Radin, Glass & Co., LLP's review of the subsequent interim
periods preceding dismissal on March 21, 2005, there have been no disagreements
between Sono-Tek Corporation and Radin, Glass & Co., LLP on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which, if not resolved to the satisfaction of Radin, Glass &
Co., LLP, would have caused Radin, Glass & Co., LLP to make reference thereto in
their report on Sono-Tek Corporation's financial statements for these fiscal
years. During the two most recent fiscal years and prior to the date hereof,
Sono-Tek Corporation had no reportable events (as defined in Item 304(a)(1) of
Regulation S-B).
Radin, Glass & Co., LLP has furnished Sono-Tek Corporation with a letter
addressed to the Securities and Exchange Commission stating that it agrees with
the above statements. A copy of this letter is included as an exhibit to this
Report on Form 8-K.
On March 21, 2005, Sono-Tek Corporation engaged Sherb & Co., LLP as its
independent registered public accounting firm. Sono-Tek Corporation had not
consulted with Sherb & Co., LLP Sherb & Co., LLP regarding the application of
accounting principles to any contemplated or completed transactions nor the type
of audit opinion that might be rendered on Sono-Tek Corporation's financial
statements, and neither written nor oral advice was provided that would be an
important factor considered by Sono-Tek Corporation in reaching a decision as to
an accounting, auditing or financial reporting issues.
The change was approved by Sono-Tek Corporation's board of directors.
Item 9.01 Financial Statements And Exhibits.
(c) Exhibits.
16.1 Letter from Radin, Glass & Co., LLP to the Securities and Exchange
Commission dated March 22, 2005
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
SONO-TEK CORPORATION
By: /s/ Christopher L. Coccio
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Christopher L. Coccio,
President & CEO
DATED: March 23, 2005
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