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<SEC-DOCUMENT>0001116502-02-001938.txt : 20021206
<SEC-HEADER>0001116502-02-001938.hdr.sgml : 20021206
<ACCEPTANCE-DATETIME>20021206145701
ACCESSION NUMBER:		0001116502-02-001938
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20021202
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20021206

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RELM WIRELESS CORP
		CENTRAL INDEX KEY:			0000002186
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		IRS NUMBER:				593486297
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-07336
		FILM NUMBER:		02850922

	BUSINESS ADDRESS:	
		STREET 1:		7100 TECHNOLOGY DRIVE
		CITY:			WEST MELBOURNE
		STATE:			FL
		ZIP:			32904
		BUSINESS PHONE:		321-984-1414

	MAIL ADDRESS:	
		STREET 1:		7100 TECHNOLOGY DRIVE
		CITY:			WEST MELBOURNE
		STATE:			FL
		ZIP:			32904

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ADAGE INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>relm-8k.txt
<DESCRIPTION>CURRENT REPORT
<TEXT>

                                  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)          December 2, 2002
                                                --------------------------------

                            RELM WIRELESS CORPORATION
- --------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)



                                     NEVADA
- --------------------------------------------------------------------------------
                 (State or other jurisdiction of incorporation)



       000-07336                                          59-34862971
       ---------                                          -----------
(Commission File Number)                       (IRS Employer Identification No.)


        7100 Technology Drive, West Melbourne, FL               32904
- --------------------------------------------------------------------------------
       (Address of principal executive offices)               (Zip Code)



Registrant's telephone number, including area code        (321) 984-1414
                                                   -----------------------------


                                       N/A
- --------------------------------------------------------------------------------
          (Former name or former address, if changed since last report)


<PAGE>


ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
        -----------------------------------------------

         On December 2, 2002, RELM Wireless Corporation (the "Registrant")
dismissed its independent accountant, Ernst & Young LLP ("EY"), and is in the
process of retaining a new independent accountant to audit its financial
statements for the year ending December 31, 2002. EY audited the consolidated
balance sheet of the Registrant and its subsidiaries as of December 31, 1997
through and including 2001, and the related consolidated statements of income,
stockholders' equity, and cash flows for each of the years then ended
(collectively referred to as the "Financial Statements"). EY's reports on the
Financial Statements did not contain an adverse opinion, disclaimer of opinion,
nor were they qualified or modified as to uncertainty, audit scope, or
accounting principles.

         The decision to dismiss EY was unanimously recommended by the
Registrants' Audit Committee and unanimously approved by the Registrant's Board
of Directors.

         During the two most recent fiscal years of the Registrant and its
subsidiaries and the subsequent interim period through December 2, 2002, there
were no disagreements between the Registrant and EY 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 EY, would
have caused EY to make reference in connection with their opinion to the subject
matter of the disagreement.



Item 7.  Financial Statements and Exhibits

(C)      EXHIBITS

      EXHIBIT
      NUMBER                             DESCRIPTION
- ---------------        -------------------------------------------------------

        16             Letter to the Commission regarding change in certifying
                       accountant


                                       2
<PAGE>


                                   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.



                                              RELM WIRELESS CORPORATION
                                                    (Registrant)


                                              By:   /s/ William P. Kelly
                                                    -------------------------
                                                    William P. Kelly
Dated:  December 6, 2002                            Executive Vice President
                                                    and Chief Financial Officer


                                       3
<PAGE>



                                  Exhibit Index
                                  -------------



Exhibit No.
- -----------

      EXHIBIT
      NUMBER                           DESCRIPTION
- -----------------    ---------------------------------------------------------
        16           Letter to the Commission regarding change in certifying
                     accountant


                                       4








</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>accountantchange-16.txt
<DESCRIPTION>CHANGE OF CERTIFYING ACCOUNTANT
<TEXT>
                                                                      Exhibit 16


December 6, 2002

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Gentlemen:

We have read Item 4 of Form 8-K dated December 6, 2002, of RELM Wireless
Corporation and are in agreement with the statements contained in the first and
third paragraphs on page 1 therein. We have no basis to agree or disagree with
other statements of the registrant contained therein.


/s/ Ernst & Young LLP




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