UNITED STATES
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
Date of Report (Date of earliest event reported) February 28, 2005
Chicago Rivet & Machine Co.
(Exact name of registrant as specified in its charter)
Illinois 0-1227 36-0904920
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
901 Frontenac Road, Naperville, Illinois 60563
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (630) 357-8500
-------------------------------------------------------------------------------
(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 Registrant's Certifying Accountant.
On February 28, 2005, Chicago Rivet & Machine Co. (the "Company") was notified
by PricewaterhouseCoopers LLP, the Company's independent registered public
accounting firm, that PricewaterhouseCoopers LLP declined to stand for
re-election as the Company's independent registered public accounting firm for
the year ending December 31, 2005. PricewaterhouseCoopers LLP will, however,
continue to serve as the Company's independent registered public accounting
firm until completion of its procedures on the financial statements of the
Company for the year ending December 31, 2004. At the time the Company
received such notice, the Audit Committee of the Company's Board of Directors
was in the process of considering engaging another accounting firm to serve as
the Company's independent accountant. The Audit Committee has considered
several accounting firms, but has not yet engaged another firm at this time.
The reports of PricewaterhouseCoopers LLP on the Company's financial
statements for the years ended December 31, 2003 and 2002 did not contain an
adverse opinion or a disclaimer of opinion and were not qualified or modified
as to uncertainty, audit scope or accounting principle.
In connection with its audits of the Company's financial statements for the
years ended December 31, 2003 and 2002 and through February 28, 2005, 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
PricewaterhouseCoopers LLP to make reference thereto in its report on the
Company's financial statements for such years. During the years ended December
31, 2003 and 2002 and through February 28, 2005, there have been no
"reportable events" (as defined in SEC Regulation S-K Item 304(a)(1)(v)).
The Company has requested PricewaterhouseCoopers LLP to furnish it a letter
addressed to the Securities and Exchange Commission stating whether or not it
agrees with the above statements and, if not, stating the respects in which it
does not agree. A copy of that letter dated March 4, 2005 is filed as Exhibit
16 to this report.
Item 9.01 Financial Statements and Exhibits.
(c) Exhibits.
16 Letter from PricewaterhouseCoopers LLP to the Securities and
Exchange Commission, dated March 4, 2005.
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 hereunto duly authorized.
CHICAGO RIVET & MACHINE CO.
/s/ John C. Osterman
-----------------------------
Date: March 4, 2005 By: John C. Osterman
Its: President, Chief Operating
Officer and Treasurer
Exhibit Index
Exhibit
No. Exhibits
--- --------
16 Letter from PricewaterhouseCoopers LLP to the Securities
and Exchange Commission, dated March 4, 2005.