UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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): January 13, 2006
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Riviera Tool Company
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(Exact Name of Company as Specified in Its Charter)
Michigan
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(State or Other Jurisdiction of Incorporation)
001-12673 38-2828870
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(Commission File Number) (IRS Employer Identification No.)
5460 Executive Parkway S.E.
Grand Rapids, Michigan 49512
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(Address of Principal Executive Offices) (Zip Code)
(616) 698-2100
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(Company's Telephone Number, Including Area Code)
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(Former Name or Former Address, if Changed Since Last Report)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):
|_| Written communications pursuant to Rule 425 under the Securities
Act (17 CFR 230.425)
|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12)
|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Item 4.01. Changes in Company's Certifying Accountant
On January 13, 2006, Deloitte & Touche LLP ("D&T") informed
Riviera Tool Company, a Michigan corporation (the "Company"), that D&T was
resigning as the Company's independent outside auditor.
The Company has begun its process to find another suitable
independent outside auditor and D&T has agreed to assist the Company in its
transition to such new independent auditor.
The reports of D&T on the Company's financial statements for
each of the two fiscal years ended August 31, 2005 and 2004 did not contain an
adverse opinion, disclaimer of opinion nor was qualified or modified as to
uncertainty, audit scope, or accounting principles, except for the reports were
modified to reflect substantial doubt as to the Company's ability to continue as
a going concern.
In connection with the audits of the Company's financial
statements for each of the two fiscal years ended August 31, 2005 and 2004, and
through the filing of the Company's Quarterly Report on Form 10-Q for the first
quarter of fiscal 2006, there were (1) no disagreements with D&T on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which, if not resolved to the satisfaction of D&T,
would have caused D&T to make reference to the matter in its reports and (2) no
reportable events.
During each of the two fiscal years ended August 31, 2005 and
2004, and through the filing of the Company's Quarterly Report on Form 10-Q for
the first quarter of fiscal 2006, no information is required to be reported
under Item 304(a)(1)(v) of Regulation S-K.
The Company has provided D&T with a copy of this Current
Report on Form 8-K and has requested D&T to furnish the Company with a letter
addressed to the U.S. Securities and Exchange Commission stating whether it
agrees with the above statements and, if not, to state the respects in which it
does not agree with such statements. A copy of such letter, dated January 19,
2006, is filed as Exhibit 99.1 to this Form 8-K.
Item 9.01. Financial Statements and Exhibits
Exhibits.
Exhibit No. Description
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99.1 Letter of Deloitte & Touche LLP dated January 19, 2006.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Company has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
RIVIERA TOOL COMPANY
Date: January 19, 2006 By: /s/ Peter C. Canepa
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Name: Peter C. Canepa
Title: Chief Financial Officer
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