Initial Public Offering (IPO): Registration Statement (General Form) — Form S-1
Filing Table of Contents
Document/Exhibit Description Pages Size
1: S-1 Technical Consumer Products, Inc. S-1 92 463K
2: EX-3.1 Articles of Incorporation/Organization or By-Laws 3 11K
3: EX-3.2 Articles of Incorporation/Organization or By-Laws 15 48K
7: EX-10.10 Material Contract 14 39K
8: EX-10.11 Material Contract 9 32K
9: EX-10.12 Material Contract 10 39K
10: EX-10.13 Material Contract 11 38K
11: EX-10.14 Material Contract 11 37K
12: EX-10.15 Exhibig 10.15 4 16K
4: EX-10.7 Material Contract 8 39K
5: EX-10.8 Material Contract 12 44K
6: EX-10.9 Material Contract 2± 9K
13: EX-16.1 Letter re: Change in Certifying Accountant 2 13K
14: EX-23.1 Consent of Experts or Counsel 1 6K
EX-16.1 — Letter re: Change in Certifying Accountant
Exhibit Table of Contents
EXHIBIT 16.1
October 17, 2001
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Technical Consumer Products, Inc. (copy
attached), which we understand will be filed with the Commission, pursuant to
Item 304 of Regulation S-K as part of the Company's Form S-1 dated October 17,
2001. We agree with the statements in the "Changes In And Disagreements With
Accountants On Accounting And Financial Disclosure" section of such Form S-1
concerning our firm, except that we have no basis to agree or disagree with the
statements of the registrant contained in the fourth paragraph under the caption
"Previous Independent Accountants."
Very truly yours,
/s/ Grant Thornton LLP
CHANGES IN AND DISAGREEMENTS WITH
ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE
PREVIOUS INDEPENDENT ACCOUNTANTS
In July 2001, we dismissed Grant Thornton LLP as our independent public
accountants.
Except as described below, the reports of Grant Thornton on our financial
statements for the fiscal years ended December 31, 1999 and December 31, 2000
did not contain an adverse opinion or a disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope or accounting principles.
For the fiscal years ended December 31, 1999 and December 31, 2000, Grant
Thornton rendered reports dated January 26, 2000 and January 26, 2001,
respectively, which stated that Grant Thornton did not observe our physical
inventory taken as of December 31, 1998 since that date was prior to their
initial engagement as our auditors, and our records did not permit adequate
retroactive tests to those inventory quantities. Accordingly, Grant Thornton
noted in their report that the scope of their work was not sufficient to enable
them to express, and that they did not express, an opinion on our statements of
earnings and accumulated deficit, and cash flows for the year ended December 31,
1999.
The dismissal of Grant Thornton was recommended and approved by our board
of directors.
In connection with the audits of our financial statements for the fiscal
years ended December 31, 1999 and December 31, 2000 and the subsequent period of
January 1, 2001 through the date of their dismissal, there were no disagreements
with Grant Thornton 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 Grant Thornton, would have
caused Grant Thornton to make reference to the subject matter of the
disagreement(s) in connection with its report on the financial statements for
each such year.
NEWLY ENGAGED INDEPENDENT ACCOUNTANTS
On August 9, 2001, we engaged PricewaterhouseCoopers LLP as our new
independent accountant. Through August 8, 2001, neither we nor anyone on our
behalf consulted PricewaterhouseCoopers LLP regarding:
- the application of accounting principles to any transaction, either
completed or proposed; or
- the type of audit opinion that might be rendered on our financial
statements.
Dates Referenced Herein
| Referenced-On Page |
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This ‘S-1’ Filing | | Date | | First | | Last | | | Other Filings |
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| | |
Filed on: | | 10/17/01 | | 1 | | | | | None on these Dates |
| | 8/9/01 | | 2 |
| | 8/8/01 | | 2 |
| | 1/26/01 | | 2 |
| | 1/1/01 | | 2 |
| | 12/31/00 | | 2 |
| | 1/26/00 | | 2 |
| | 12/31/99 | | 2 |
| | 12/31/98 | | 2 |
| List all Filings |
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