<SEC-DOCUMENT>0001157523-15-002686.txt : 20150803
<SEC-HEADER>0001157523-15-002686.hdr.sgml : 20150801
<ACCEPTANCE-DATETIME>20150803162222
ACCESSION NUMBER:		0001157523-15-002686
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20150717
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20150803
DATE AS OF CHANGE:		20150803

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ROGERS CORP
		CENTRAL INDEX KEY:			0000084748
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821]
		IRS NUMBER:				060513860
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04347
		FILM NUMBER:		151022623

	BUSINESS ADDRESS:	
		STREET 1:		P.O. BOX 188
		STREET 2:		ONE TECHNOLOGY DRIVE
		CITY:			ROGERS
		STATE:			CT
		ZIP:			06263-0188
		BUSINESS PHONE:		860-779-5756

	MAIL ADDRESS:	
		STREET 1:		ONE TECHNOLOGY DRIVE
		CITY:			ROGERS
		STATE:			CT
		ZIP:			06263
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>a51155129.htm
<DESCRIPTION>ROGERS CORP. 8-K/A
<TEXT>
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  <body style="font-family: Times New Roman; font-size: 10pt">
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    <p style="text-align: center">
      <br>
      <font style="font-family: Times New Roman; font-size: 12pt"><b>UNITED
      STATES</b></font><br><font style="font-family: Times New Roman; font-size: 12pt"><b>SECURITIES
      AND EXCHANGE COMMISSION</b></font><br><font style="font-family: Times New Roman; font-size: 10pt"><b>Washington,
      D.C. 20549</b></font><br>
    </p>
    <hr style="text-align: center; height: 1.0 pt; width: 20%; color: #000000">


    <p style="text-align: center">
      <br>
      <font style="font-family: Times New Roman; font-size: 14pt"><b>FORM 8-K/A</b></font><br><b>(Amendment
      No. 1)</b>
    </p>
    <p style="text-align: center">
      <br>
      <font style="font-family: Times New Roman; font-size: 12pt"><b>CURRENT
      REPORT</b></font><br><br><font style="font-family: Times New Roman; font-size: 12pt"><b>
      Pursuant to Section 13 or 15(d) of the</b></font><br><font style="font-family: Times New Roman; font-size: 12pt"><b>
      Securities Exchange Act of 1934</b></font><br><br><font style="font-family: Times New Roman; font-size: 10pt">Date
      of Report (Date of Earliest Event Reported):</font><br><font style="font-family: Times New Roman; font-size: 10pt"><b>July
      17, 2015 (July 31, 2015)</b></font>
    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 14pt"><b>ROGERS
      CORPORATION</b></font><font style="font-family: Times New Roman"><br style="font-family: Times New Roman"></font><font style="font-family: Times New Roman; font-size: 10pt">(Exact
      name of Registrant as specified in Charter)</font><br><br>
    </p>
    <div style="text-align:center">
    <table style="font-family: Times New Roman; font-size: 10pt; width: 100%; margin-bottom: 10.0px; margin-left:auto;margin-right:auto" cellspacing="0">
      <tr>
        <td style="padding-left: 0.0px; width: 33%; text-align: center" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt"><b>Massachusetts</b></font>
          </p>
        </td>
        <td style="padding-left: 0.0px; width: 34%; padding-right: 0.0px; white-space: nowrap; text-align: center" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>1-4347</b>
          </p>
        </td>
        <td style="padding-left: 0.0px; width: 33%; padding-right: 0.0px; white-space: nowrap; text-align: center" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>06-0513860</b>
          </p>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; width: 33%; text-align: center" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (State or Other Jurisdiction of
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            Incorporation)
          </p>
        </td>
        <td style="padding-left: 0.0px; width: 34%; text-align: center" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Commission File Number)
          </p>
        </td>
        <td style="padding-left: 0.0px; width: 33%; text-align: center" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (I.R.S. Employer Identification No.)
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p>
      <br>

    </p>
<div style="text-align:left">
    <table style="font-family: Times New Roman; font-size: 10pt; width: 100%; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="padding-left: 0.0px; text-align: center" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>One Technology Drive, P.O. Box 188, Rogers, Connecticut
            06263-0188</b>
          </p>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; text-align: center" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">(Address
            of Principal Executive Offices and Zip Code)</font>
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 10pt"><b>(860)
      774-9605</b></font><font style="font-family: Times New Roman; font-size: 10pt"><br style="font-family: Times New Roman; font-size: 10pt"></font><font style="font-family: Times New Roman; font-size: 10pt">(Registrant&#8217;s
      telephone number, including area code)</font><font style="font-family: Times New Roman; font-size: 10pt"><br style="font-family: Times New Roman; font-size: 10pt"></font><font style="font-family: Times New Roman; font-size: 10pt"><br style="font-family: Times New Roman; font-size: 10pt"></font><font style="font-family: Times New Roman; font-size: 10pt"><b>Not
      Applicable</b></font><font style="font-family: Times New Roman; font-size: 10pt"><br style="font-family: Times New Roman; font-size: 10pt"></font><font style="font-family: Times New Roman; font-size: 10pt">(Former
      Name or Former Address, if Changed Since Last Report)</font>
    </p>
    <p style="text-align: left">
      <font style="font-family: Times New Roman; font-size: 10pt">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):</font>
    </p>
    <p style="text-indent: 30.0px">
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font><font style="font-family: Times New Roman; font-size: 10pt">
      Written communications pursuant to Rule 425 under the Securities Act (17
      CFR 230.425)</font>
    </p>
    <p style="text-indent: 30.0px">
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font><font style="font-family: Times New Roman; font-size: 10pt">
      Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
      CFR 240.14a-12)</font>
    </p>
    <p style="text-indent: 30.0px">
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font><font style="font-family: Times New Roman; font-size: 10pt">
      Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))</font>
    </p>
    <p style="text-indent: 30.0px">
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font><font style="font-family: Times New Roman; font-size: 10pt">
      Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c)) </font>
    </p>
    <div style="margin-right: 0pt; margin-bottom: 10pt; width: 100%; margin-left: 0pt; text-indent: 0pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="font-family: Times New Roman; font-size: 10pt; text-align: center">
          Page 1 of 5
        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>

    </p>
    <p>
      <b>Item 4.01. Changes in Registrant&#8217;s Certifying Accountant.</b>
    </p>
    <p>
      As previously reported in the Current Report on Form 8-K, filed July 23,
      2015, the Audit Committee (the &#8220;Audit Committee&#8221;) of the Board of
      Directors of&#160;Rogers Corporation&#160;(the &#8220;Company&#8221;)&#160;approved&#160;the engagement
      of PricewaterhouseCoopers LLP (&#8220;PwC&#8221;) as the Company&#8217;s new independent
      registered public accounting firm and the dismissal of Ernst &amp; Young LLP
      (&#8220;EY&#8221;), effective as of July 31, 2015, following the filing of the
      Company&#8217;s Quarterly Report on Form 10-Q for the quarter ended June 30,
      2015. On July 30, 2015, the Company filed its Quarterly Report on Form
      10-Q for the quarter ended June 30, 2015.
    </p>
    <p>
      The reports of EY on the Company&#8217;s consolidated financial statements for
      the fiscal years ended December 31, 2014 and 2013 did not contain any
      adverse opinion or disclaimer of opinion, and were not qualified or
      modified as to uncertainty, audit scope or accounting principle.
    </p>
    <p>
      During the Company&#8217;s fiscal years ended December 31, 2014 and 2013, and
      the subsequent interim period through July 31, 2015, (i) there were no
      disagreements (as that term is defined in Item 304(a)(1)(iv) of
      Regulation S-K and the related instructions) between the Company and EY
      on any matter of accounting principles or practices, financial statement
      disclosure, or auditing scope or procedure, which, if not resolved to
      the satisfaction of EY would have caused EY to make reference to the
      subject matter of the disagreement in connection with its reports on the
      Company&#8217;s consolidated financial statements for such years; and (ii)
      there were no &#8220;reportable events&#8221; (as that term is defined in Item
      304(a)(1)(v) of Regulation S-K).
    </p>
    <p>
      The Company has provided EY with a copy of this Form 8-K/A and requested
      that EY provide the Company with a letter addressed to the Securities
      and Exchange Commission stating whether or not EY agrees with the above
      disclosures. A copy of EY&#8217;s letter, dated July 31, 2015, is attached as
      Exhibit 16.1 to this Form 8-K/A.
    </p>
    <p>
      During the Company&#8217;s fiscal years ending December 31, 2014 and 2013 and
      through the subsequent interim period through July 31, 2015, neither the
      Company, nor anyone on its behalf, consulted PwC regarding either (i)
      the application of accounting principles to a specified transaction,
      either completed or proposed, or the type of audit opinion that might be
      rendered with respect to the Company&#8217;s consolidated financial
      statements, and neither a written report nor oral advice was provided to
      the Company that PwC concluded was an important factor considered by the
      Company in reaching a decision as to any accounting, auditing or
      financial reporting issue; or (ii) any matter that was the subject of a
      disagreement (as that term is defined in Item 304(a)(1)(iv) of
      Regulation S-K and the related instructions) or a &#8220;reportable event&#8221; (as
      that term is defined in Item 304(a)(1)(v) of Regulation S-K).
    </p>
    <p>
      <b>Item 9.01&#160;Financial Statements and Exhibits.</b>
    </p>
<div style="text-align:left">
    <table style="font-family: Times New Roman; font-size: 10pt; width: 100%; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="width: 5%">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt; padding-left: 0.0px; width: 10%; text-align: left" valign="bottom">
          <b>Exhibit No.</b>
        </td>
        <td style="width: 1%">
          &#160;
        </td>
        <td style="border-bottom: solid black 1.0pt; padding-left: 0.0px; width: 84%; text-align: left" valign="bottom">
          <b>Exhibit</b>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="padding-left: 0.0px; width: 10%; padding-right: 0.0px; white-space: nowrap; text-align: left" valign="top">
          16.1
        </td>
        <td style="width: 1%">

        </td>
        <td style="padding-left: 0.0px; width: 84%; text-align: left" valign="top">
          Letter from Ernst &amp; Young LLP addressed to the Securities and
          Exchange Commission, dated as of July 31, 2015
        </td>
      </tr>
    </table>
    </div>
    <div style="margin-right: 0pt; margin-bottom: 10pt; width: 100%; margin-left: 0pt; text-indent: 0pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="font-family: Times New Roman; font-size: 10pt; text-align: center">
          Page 2 of 5
        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>

    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 10pt"><b>SIGNATURES</b></font>
    </p>
    <p>
      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
    </p>
    <p style="text-indent: 30.0px">

    </p>
    <div style="text-align:center">
    <table style="font-family: Times New Roman; font-size: 10pt; width: 100%; margin-bottom: 10.0px; margin-left:auto;margin-right:auto" cellspacing="0">
      <tr>
        <td style="padding-left: 0.0px; width: 5%; text-align: left" valign="top">
          &#160;
        </td>
        <td style="width: 45%">

        </td>
        <td colspan="3" style="padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>ROGERS CORPORATION</b>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 3%">

        </td>
        <td style="width: 30%">

        </td>
        <td style="padding-left: 0.0px; width: 17%; text-align: left" valign="top">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="padding-left: 0.0px; width: 3%; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="width: 30%">

        </td>
        <td style="width: 17%">

        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; width: 5%; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; width: 45%; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td style="padding-bottom: 2.0px; padding-left: 0.0px; width: 3%; text-align: left" valign="top">
          By:
        </td>
        <td style="border-bottom: solid black 1.0pt; padding-left: 0.0px; width: 30%; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            /s/ David Mathieson
          </p>
        </td>
        <td style="width: 17%">

        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="padding-left: 0.0px; width: 3%; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td colspan="2" style="padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            David Mathieson
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="padding-left: 0.0px; width: 3%; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td colspan="2" style="padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Vice President, Finance and
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="padding-left: 10.0px; width: 3%; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
        <td colspan="2" style="padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Chief Financial Officer
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 5%">

        </td>
        <td style="width: 45%">

        </td>
        <td style="width: 3%">

        </td>
        <td style="width: 30%">

        </td>
        <td style="padding-left: 0.0px; width: 17%; text-align: left" valign="top">
          &#160;
        </td>
      </tr>
      <tr>
        <td colspan="2" style="padding-left: 0.0px; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Date: August 3, 2015
          </p>
        </td>
        <td style="width: 3%">

        </td>
        <td style="width: 30%">

        </td>
        <td style="width: 17%">

        </td>
      </tr>
    </table>
    </div>
    <div style="margin-right: 0pt; margin-bottom: 10pt; width: 100%; margin-left: 0pt; text-indent: 0pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="font-family: Times New Roman; font-size: 10pt; text-align: center">
          Page 3 of 5
        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>

    </p>
    <p style="text-align: center">
      <b>EXHIBIT INDEX</b>
    </p>
    <p>

    </p>
<div style="text-align:left">
    <table style="font-family: Times New Roman; font-size: 10pt; width: 100%; margin-bottom: 10.0px" cellspacing="0">
      <tr>
        <td style="padding-left: 0.0px; width: 13%; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <u><b>Exhibit No</b></u>.
          </p>
        </td>
        <td style="padding-left: 0.0px; width: 87%; text-align: left" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <u><b>Description</b></u>
          </p>
        </td>
      </tr>
      <tr>
        <td style="padding-left: 0.0px; width: 13%; padding-right: 0.0px; white-space: nowrap; text-align: left" valign="top">
          16.1
        </td>
        <td style="padding-left: 0.0px; width: 87%; text-align: left" valign="top">
          Letter from Ernst &amp; Young LLP addressed to the Securities and
          Exchange Commission, dated as of July 31, 2015
        </td>
      </tr>
    </table>
    </div>
    <p>

    </p>
    <p style="text-align: center">
      Page 4 of 5
    </p>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>a51155129ex16_1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
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    <p style="text-align: center">
      <font style="font-size: 10pt">Exhibit 16.1</font>
    </p>
    <p>

    </p>
    <p>

    </p>
    <p>

    </p>
    <p>

    </p>
    <p>
      <font style="font-size: 10pt">July 31, 2015</font>
    </p>
    <p>

    </p>
    <p>
      <font style="font-size: 10pt">Securities and Exchange Commission</font><br><font style="font-size: 10pt">100
      F Street, N.E.</font><br><font style="font-size: 10pt">Washington, DC
      20549</font>
    </p>
    <p>

    </p>
    <p>
      <font style="font-size: 10pt">Ladies and Gentlemen:</font>
    </p>
    <p>

    </p>
    <p style="text-align: justify">
      <font style="font-size: 10pt">We have read Item 4.01 of Form 8-K/A dated
      July 31, 2015, of Rogers Corporation and are in agreement with the
      statements contained in the second and third paragraphs on page 2
      therein. We have no basis to agree or disagree with other statements of
      the registrant contained therein.</font>
    </p>
    <p>

    </p>
    <p>
      <font style="font-size: 10pt">/s/ Ernst &amp; Young LLP</font>
    </p>
    <p>

    </p>
    <p style="text-align: center">
      <font style="font-size: 10pt">Page 5 of 5</font>
    </p>
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