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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-1004
FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported) July 21, 2003
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Commission File Number 33-64325
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REUNION INDUSTRIES, INC.
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(Exact name of registrant as specified in its charter)
DELAWARE 06-1439715
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(State of Incorporation) (I.R.S. Employer Identification No.)
11 STANWIX STREET, SUITE 1400
PITTSBURGH, PENNSYLVANIA 15222
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(Address of principal executive offices, including zip code)
(412) 281-2111
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(Registrant's telephone number, including area code)
Page 1 of 4 pages.
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The Registrant hereby files this Current Report on Form 8-K/A to amend
its Current Report on Form 8-K dated July 21, 2003 filed July 22, 2003 under
Item 4, Changes in Registrant's Certifying Accountant, and Item 7, Financial
Statements, Proforma Financial Information and Exhibits, to respond to
comments from the United States Securities and Exchange Commission requesting
more information regarding Registrant's recent change in certifying
accountants. Item 4(a)(i) of Registrant's Current Report on Form 8-K dated
July 21, 2003 filed July 22, 2003 is hereby amended to include the following:
ITEM 4. Changes in Registrant's Certifying Accountant.
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(a) Previous independent accountants
(i) A proposal from Ernst & Young LLP was among those that
the Registrant considered when selecting its certifying accountant. Ernst &
Young LLP was dismissed as the certifying accountants of the Registrant
effective July 21, 2003. The audit committee of the Registrant approved the
Registrant's change in certifying accountant.
ITEM 7. Financial Statements, Proforma Financial Information and Exhibits.
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(c) Exhibits
Exhibit No. Description of Exhibit
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16 Letter from Ernst & Young LLP pursuant to
Item 304(a)(3) of Regulation S-K.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this Current Report on Form 8-K to be signed on its
behalf by the undersigned, hereunto duly authorized.
Date: July 31, 2003 REUNION INDUSTRIES, INC.
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By: /s/ John M. Froehlich
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John M. Froehlich
Executive Vice President
of Finance and Chief
Financial Officer
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EXHIBIT INDEX
Exhibit No. Description of Exhibit Page
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16 Letter from Ernst & Young LLP pursuant to 4
Item 304(a)(3) of Regulation S-K.
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EXHIBIT 16
Ernst & Young LLP
2100 One PPG Place
Pittsburgh, PA 15222
July 31, 2003
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4(a) of Form 8-K/A, dated July 21, 2003, of Reunion
Industries, Inc. and are in agreement with the statements in paragraph
(a)(i) contained therein.
/s/ ERNST & YOUNG LLP
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