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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>/in/edgar/work/0000950116-00-002446/0000950116-00-002446.txt : 20001003
<SEC-HEADER>0000950116-00-002446.hdr.sgml : 20001003
ACCESSION NUMBER:		0000950116-00-002446
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20000929
ITEM INFORMATION:		
ITEM INFORMATION:		
FILED AS OF DATE:		20000929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CECO ENVIRONMENTAL CORP
		CENTRAL INDEX KEY:			0000003197
		STANDARD INDUSTRIAL CLASSIFICATION:	 [3564
]		IRS NUMBER:				132566064
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231
</COMPANY-DATA>

		FILING VALUES:
			FORM TYPE:		8-K
			SEC ACT:		
			SEC FILE NUMBER:	000-07099
			FILM NUMBER:		732770
</FILING-VALUES>

			BUSINESS ADDRESS:	
				STREET 1:		505 UNIVERSITY AVE
				STREET 2:		STE 1400
				CITY:			TORONTO ONTARIO MSG
				STATE:			A6
				BUSINESS PHONE:		4165936543
</BUSINESS-ADDRESS>

				MAIL ADDRESS:	
					STREET 1:		111 ELIZABETH STREET SUITE 600
					CITY:			TORONTO ONTARIO
					STATE:			A6
</MAIL-ADDRESS>

					FORMER COMPANY:	
						FORMER CONFORMED NAME:	API ENTERPRISES INC
						DATE OF NAME CHANGE:	19920703
</FORMER-COMPANY>

						FORMER COMPANY:	
							FORMER CONFORMED NAME:	ALARM PRODUCTS INTERNATIONAL INC
							DATE OF NAME CHANGE:	19851210
</FORMER-COMPANY>
</FILER>
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>0001.txt
<DESCRIPTION>8-K
<TEXT>

<PAGE>

                       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 29, 2000
                                                 -------------------------------

                            CECO ENVIRONMENTAL CORP.
                            ------------------------
             (Exact name of registrant as specified in its charter)


NEW YORK                                 0-7099              13-2566064
- ---------------------------------        ------------        -------------------
(State or other jurisdiction             (Commission         IRS Employer
of incorporation or organization)        File Number)        Identification No.)


505 UNIVERSITY AVENUE, SUITE 1400, TORONTO, ONTARIO, CANADA            M5G 1X3
- -----------------------------------------------------------           --------
(Address of principal executive offices)                              (Zip Code)


Registrant's telephone number, including area code  416-593-6543
                                                    ------------



NO CHANGE
- ---------
(Former name or former address, if changed since last report.)


<PAGE>


                            CECO ENVIRONMENTAL CORP.
                            ------------------------

- --------------------------------------------------------------------------------


Item 4.  Changes in Registrant's Certifying Accountant

         On September 28, 2000, the Registrant dismissed the firm of Margolis &
Company P. C. ("Margolis") as the Registrant's principal independent accountant.
Also on September 28, 2000, the Registrant engaged the firm of Deloitte & Touche
LLP to serve as its principal independent accountant. Such actions were
recommended by the Audit Committee and approved by the Board of Directors of the
Registrant.

         The report of Margolis on the Registrant's consolidated financial
statements for the fiscal years 1999 and 1998 did not contain an adverse opinion
or a disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.

         In connection with the audits of the two fiscal years ended December
31, 1999 and 1998, and during subsequent interim periods, there were no
disagreements on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures which, if not resolved to
the satisfaction of Margolis, would have caused Margolis to make reference to
the matter in its report.

         The Registrant has provided Margolis with a copy of the disclosures
contained herein and has requested that Margolis furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not it
agrees with the statements made by the Registrant herein. A copy of the Margolis
letter, dated September 29, 2000, is filed as Exhibit 16.1.

Item 7.  Financial Statements and Exhibits

    (c)  Exhibits

16.1 Letter of Margolis & Company P. C. to the Securities and Exchange
     Commission



<PAGE>


                            CECO ENVIRONMENTAL CORP.
                            ------------------------

                                    SIGNATURE

- --------------------------------------------------------------------------------



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.


                                            CECO Environmental Corp.
                                            (Registrant)




                                  By: /s/ Marshall J. Morris
                                      ------------------------------------------
                                      Marshall J. Morris
                                      Vice President of Finance & Administration
                                      and Chief Financial Officer



Date: September 29, 2000
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>0002.txt
<DESCRIPTION>EXHIBIT 16.1
<TEXT>

<PAGE>


Securities and Exchange Commission
Washington, DC 20549


Ladies and Gentlemen:

         We were previously principal accountants for CECO Environmental Corp.
and, under the date of February 24, 2000, we reported on the consolidated
financial statements of CECO Environmental Corp. and subsidiaries as of and for
the years ended December 31, 1999 and 1998. On September 28, 2000, our
appointment as principal accountants was terminated. We have read CECO
Environmental Corp's. statements included under Item 4 of its Form 8-K dated
September 29, 2000, and we agree with such statements except that we are not in
a position to agree or disagree with CECO Environmental Corp.'s statement that
the change was approved by the Audit Committee of the Board of Directors.




                                                   /s/ Margolis & Company P.C.
                                                   ----------------------------

                                                   Certified Public Accountants


Bala Cynwyd, Pennsylvania

September 29, 2000

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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