Axia Inc – ‘8-K’ for 12/15/98

As of:  Tuesday, 12/15/98   ·   For:  12/15/98   ·   Accession #:  950131-98-6504   ·   File #:  1-02321

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         6     14K 
 2: EX-16.1     Change in Certifying Accountant                        1      5K 

8-K   —   Current Report
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================================================================================

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 

December 15, 1998 
(Date of Report)

--------------------

AXIA INCORPORATED 
(Exact name of registrant as specified in its charter)

DELAWARE
(State or other jurisdiction of incorporation or organization)

   333-64555                                                  13-3205251
(Commission File Number)                                        (IRS Employer   
                                                             Identification No.)

100 West 22nd Street, Suite 134                                                 
Lombard, Illinois                                              60148
(Address of principal executive offices)                          (Zip code)    

(630) 629-3360
(Registrant's telephone number, including area code)

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AXIA INCORPORATED 

TABLE OF CONTENTS 
FOR 
CURRENT REPORT ON FORM 8-K

                                                                [Download Table]

                                                                            Page
                                                                            ----
                                                                                

Item 4.      Changes in Registrant's Certifying Accountant...................  2

Item 7.      Financial Statements and Exhibits...............................  3

Signature     ...............................................................  4

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Item 4. Changes in Registrant's Certifying Accountant                 

On December 9, 1998, the Board of Directors of AXIA Incorporated (the 
"Company") approved management's recommendation on July 23, 1998 to engage the  
independent certified public accounting firm of Deloitte & Touche LLP ("D&T") to
audit the consolidated financial statements of the Company for the year ending  
December 31, 1998.  Prior to the sale of the predecessor company on July 22,    
1998, the predecessor company's independent auditor was Arthur Andersen LLP.    

     The report of Arthur Andersen LLP on the predecessor company's consolidated
financial statements for the year ended December 31, 1997 did not contain an    
adverse opinion or a disclaimer of opinion, and was not qualified or modified as
to uncertainty, audit scope or accounting principles.                           

In connection with the audit of the predecessor company's consolidated
financial statements for the year ended December 31, 1997, and during the       
subsequent interim period prior to July 22, 1998, there were no disagreements   
between and predecessor company and Arthur Andersen LLP on any matters of       
accounting principles or practices, financial statement disclosure or auditing  
scope and procedures which, if not resolved to the satisfaction of Arthur       
Andersen LLP, would have caused Arthur Andersen LLP to make reference to the    
matter in their reports.                                                        

There were no reportable events (as defined in Regulation S-K Item    
304(a)(1)(v) during the year ended December 31, 1997 and the subsequent period  
prior to the sale of the predecessor company on July 22, 1998.                  

  The predecessor company had not consulted with D&T during the year ended
December 31, 1997 or any subsequent period prior to the sale of the Company on  
July 22, 1998 on either the application of accounting principles or the type of 
opinion D&T might issue on the predecessor company's financial statements.      

     In accordance with the rules of the Securities and Exchange Commission, the
Company provided Arthur Andersen LLP a copy of the disclosures made under this  
Item 4 and requested Arthur Andersen LLP to furnish it with a letter addressed  
to the Securities and Exchange Commission stating whether or not Arthur Andersen
LLP agrees with the above statements.  Such letter is attached as Exhibit 16.1. 

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Item 7. Financial Statements and Exhibits.                            

        (c) Exhibits.  The following material is filed as an exhibit to this
Current Report on Form 8-K:                                                     

                                                                [Download Table]

Exhibit                                                                         
Number                 Description of Exhibit                                   
-------                ----------------------                                   
                                                                                
16.1     Letter of Arthur Andersen LLP regarding change in certifying accountant

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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 thereunto duly authorized.                                          

         AXIA INCORPORATED

          /s/ Lyle J. Feye
                             -------------------------------------
    Lyle J. Feye
                          Vice President-Finance, Treasurer,
                   and Chief Financial Officer

Dated: December 15, 1998                                                        

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EXHIBIT INDEX 

                                                        [Enlarge/Download Table]

Exhibit                                                                           Page  
Number                      Description                                           Number
-------                     -----------                                           ------
                                                                                        
16.1     Letter of Arthur Andersen LLP regarding change in certifying accountant    6   

5 

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘8-K’ Filing		Date		First		Last			Other Filings
		12/31/98		3					10-K405
Filed on / For Period End:		12/15/98		1		5
		12/9/98		3
		7/23/98		3
		7/22/98		3
		12/31/97		3					10-K
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