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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-1004
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) May 1, 2001
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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 3 pages.
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ITEM 4. Changes in Registrant's Certifying Accountant.
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(a) Previous independent accountants
(i) On May 1, 2001, PricewaterhouseCoopers LLP resigned as
the independent accountants of Reunion Industries, Inc., effective after the
completion of the review of the Quarterly Report on Form 10-Q for the quarter
ended March 31, 2001.
(ii) The reports of PricewaterhouseCoopers LLP on the
financial statements 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 principle.
(iii) The Registrant had discussed with PricewaterhouseCoopers
LLP its relationship with the Registrant in the past, did not ask
PricewaterhouseCoopers LLP to reconsider its decision and feels such
resignation is in the best interests of both parties.
(iv) In connection with its audits for the two most recent
fiscal years and through May 1, 2001, there have been no disagreements with
PricewaterhouseCoopers LLP on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which disagreements if not resolved to the satisfaction of
PricewaterhouseCoopers LLP would have caused them to make reference thereto in
their report on the financial statements for such years.
(v) During the two most recent years and through May 1,
2001, there have been no reportable events (as defined in Regulation S-K Item
304 (a)(1)(v)).
(vi) The Registrant has requested that PricewaterhouseCoopers
LLP furnish it with a letter addressed to the SEC stating whether or not it
agrees with the above statements. A copy of such letter will be filed as an
exhibit to an amendment of this Form 8-K.
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SIGNATURES
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: May 8, 2001 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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