Exhibit No. 10.51
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
PURSUANT TO SECTION 13 OR 15 (d)
OF THE SECURITIES EXCHANGE ACT OF 1934
September 16, 1999
Commission file number: 015230
MICHAEL ANTHONY JEWELERS, INC.
(Exact name of registrant as specified in its charter)
Registrant's telephone number, including area code:
Delaware No. 13-2910285
(State of Incorporation) (I.R.S. Employer Identification No.)
115 South MacQuesten Parkway
Mount Vernon, New York 105501724
(Address of principal executive offices)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS
Michael Anthony Jewelers, Inc. (the "Company") is filing this report on Form 8-K to report a change in certifying
accountants with the firm of Deloitte & Touche LLP being replaced by BDO Seidman LLP effective September
(a) The following sets forth the information required by item 304(a)(1) of Regulation S-K:
(i) On September 15, 1999, Deloitte & Touche LLP was dismissed as the Company's principal accountant.
(ii) Deloitte & Touche LLP reports on the financial statements for the past two fiscal years did not contain an
adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or
(iii) The decision to change accountants was approved by the Company's Board of Directors.
(iv) During the Company's two most recent fiscal years and subsequent interim principles periods, there were no
disagreements with Deloitte & Touche LLP on any matter of accounting or practices, financial statement
disclosures or auditing scope or procedure.
(v) During the Company's two most recent fiscal years and subsequent interim periods, there have occurred none
of the "reportable events" listed in Item 304(a)(1)(v)(A-D) of Regulation S-K.
(b) The Company has request