Frisby Technologies Inc – ‘SB-2/A’ on 3/30/98 – EX-16.1

As of:  Monday, 3/30/98   ·   Accession #:  950116-98-700   ·   File #:  333-45121

in

this entire Filing. an “Entity” Search.

Show

Documents searched

and

each “hit”. the 1st “hit”.

↓↑Hints

Pre-Effective Amendment to Registration of Securities by a Small-Business Issuer   —   Form SB-2
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: SB-2/A      Pre-Effective Amendment to Registration of            85    542K 
                          Securities by a Small-Business Issuer                  
 2: EX-3.1.3    Articles of Incorporation/Organization or By-Laws      9     36K 
 3: EX-3.2.2    Articles of Incorporation/Organization or By-Laws      9     38K 
 4: EX-5.1      Opinion re: Legality                                   2     13K 
 5: EX-10.1     Material Contract                                      8     41K 
 6: EX-10.2     Material Contract                                     10     53K 
 7: EX-10.4     Material Contract                                      6     26K 
 8: EX-16.1     Letter re: Change in Certifying Accountant             1      8K 
 9: EX-24.1     Power of Attorney                                      1      7K 
10: EX-27.2   ƒ Financial Data Schedule                                1      8K 
11: EX-27.3     Financial Data Schedule                                1      7K 

EX-16.1   —   Letter re: Change in Certifying Accountant

EX-16.1
TOC
↑Top
Previous
Next
↓Bottom
Just 1st
 
March 16, 1998                                                                  

Securities and Exchange Commission                                              
Washington, D.C.  20549                                                         

Ladies and Gentlemen:                                                           

We were previously principal accountants for Frisby Technologies, Inc. and,     
under the date of April 24, 1996, we reported on the financial statements as    
of and for the year ended December 31, 1995. On December 1, 1996, our           
appointment as principal accountants was terminated. We have read Frisby        
Technologies' statements included under the heading "Change in Independent      
Auditors" in its Amendment No. 1 to the Form SB-2 dated March 9, 1998, and we   
agree with such statements, except that we are not in a position to agree with  
Frisby Technologies' statements that the decision to change firms was approved  
by the Company's Board of Directors and that during the year ended December     
31, 1995 and until completion of the audit of the Company's 1995 Financial      
Statements, the Company did not consult with Ernst & Young LLP on items which   
(i) were of or should have been subject to the Statement of Auditing Standards  
No. 50, or (ii) concerned the subject matter of a disagreement or reportable    
event with KPMG.                                                                

Very truly yours,                                                               

/s/  KPMG Peat Marwick LLP                                                      
--------------------------                                                      
KPMG Peat Marwick LLP                                                           

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘SB-2/A’ Filing		Date		Other Filings
Filed on:		3/30/98
		3/16/98
		3/9/98		SB-2/A
		12/1/96
		4/24/96
		12/31/95
				List all Filings