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): September 30, 2005
AIRSPAN
NETWORKS, INC.
(Exact
name of registrant as specified in its charter)
Washington
(State
or
other jurisdiction of incorporation)
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000-31031
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75-2743995
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|
(Commission
file number)
|
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(I.R.S.
Employer Identification
No.)
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777
Yamato Road, Suite 105, Boca Raton,
Florida
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33431
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(Address
of principal executive
offices)
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(Zip
code)
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(561)
893-8670
(Registrant’s
telephone number, including area code)
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:
o
Written communications
pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
o
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.
(b) On
September 30, 2005, the Audit Committee of the Board of Directors of Airspan
Networks, Inc. (the “Company”) engaged Grant Thornton LLP (“Grant Thornton”) as
the Company’s principal independent registered public accounting firm to perform
the integrated audit of the Company’s financial statements and internal control
over financial reporting for the fiscal year ending December 31, 2005 and
the
interim review of the Company’s financial statements for the first three fiscal
quarters of 2006.
The
Company has not consulted with Grant Thornton during the two most recently
completed fiscal years and through September 30, 2005 regarding (i) either
the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered
on
the Company's financial statements, and neither was a written report nor
oral
advice provided to the Company that Grant Thornton concluded was an important
factor considered by the Company in reaching a decision as to the accounting,
auditing or financial reporting; or (ii) any matter which was the subject
of
either a "disagreement" or a "reportable event" (as each is defined in Items
304(a)(1)(iv) and (v) of Regulation S-K, respectively).
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.
| Dated: October 5, 2005 |
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AIRSPAN
NETWORKS, INC |
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By: |
/s/ Peter
Aronstam |
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Peter
Aronstam |
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Senior
Vice President and Chief Financial
Officer |