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<SEC-DOCUMENT>0000914317-03-002760.txt : 20030916
<SEC-HEADER>0000914317-03-002760.hdr.sgml : 20030916
<ACCEPTANCE-DATETIME>20030916162855
ACCESSION NUMBER:		0000914317-03-002760
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20030916
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20030916

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ESPEY MFG & ELECTRONICS CORP
		CENTRAL INDEX KEY:			0000033533
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPONENTS, NEC [3679]
		IRS NUMBER:				141387171
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04383
		FILM NUMBER:		03897901

	BUSINESS ADDRESS:	
		STREET 1:		233 BALLSTON AVE
		STREET 2:		COR. CONGRESS & BALLSTON AVES.
		CITY:			SARATOGA SPRINGS
		STATE:			NY
		ZIP:			12866
		BUSINESS PHONE:		5185844100

	MAIL ADDRESS:	
		STREET 1:		233 BALLSTON AVE
		CITY:			SARATOGA SPRINGS
		STATE:			NY
		ZIP:			12866

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ESPEY MANUFACTURING & ELECTRONICS CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8k-54371espey.txt
<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):
                -------------------------------------------------
                               September 9, 2003


                         Espey Mfg. & Electronics Corp.
                       -----------------------------------
               (Exact name of registrant as specified in charter)


        New York                        1-4383                 14-1387171
- ----------------------------     ------------------------    ----------------
(State or other jurisdiction     (Commission file number)    (IRS employer of
   incorporation)                  identification no.)


                 233 Ballston Avenue, Saratoga Springs, NY 12866
                 -----------------------------------------------
               (Address of principal executive offices) (Zip Code)



       Registrant's telephone number, including area code: (518) 584-4100
                                                           --------------


<PAGE>


ITEM 4. Changes in Registrant's Certifying Accountant

(a) On September 9, 2003, the audit committee of  Espey Mfg. & Electronics Corp.
dismissed PricewaterhouseCoopers LLP as its independent accountants. The
Company's Audit Committee has appointed another independent public accounting
firm, subject to such firm's normal client acceptance processes and procedures,
and the Company intends to file a Form 8-K upon completion of this process.

(b) The reports of PricewaterhouseCoopers LLP on the Company's consolidated
financial statements for each of the two years in the period ended June 30, 2003
and 2002, did not contain any adverse opinion or disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope, or accounting
principles.

(c) In connection with its audits for the two most recent fiscal years and
through September 9, 2003, there have been no disagreements with
PricewaterhouseCoopers LLP on any matters of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which, if not
resolved to the satisfaction of PricewaterhouseCoopers LLP, would have caused
them to make reference thereto in their report on the finacial statements for
such years.

(d) During the two most recent fiscal years and through September 9, 2003, there
have been no reportable events as defined is SK304(a)(1)(v).

(e) The Company has requested PricewaterhouseCoopers LLP to furnish a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the above statements. A copy of the letter is attached as Exhibit 16.1 to
this report.


ITEM 7. Financial Statements, Pro Forma Financial Information and Exhibits

(c) Exhibits

16.1 Letter of PricewaterhouseCoopers LLP to the Securities and Exchange
Commission


                                       2


<PAGE>


                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the registrant has duly caused this report to be filed on its behalf by
the undersigned hereunto duly authorized.


                                                 ESPEY MFG. & ELECTRONICS CORP.


                                                  /s/ David A. O'Neil
                                                 -------------------------------
                                                 David A. O'Neil, Treasurer and
                                                 Principal Financial Officer


Dated: September 16, 2003


                                       3



<PAGE>


                                  EXHIBIT INDEX

Exhibit No.     Description

16.1            Letter of PricewaterhouseCoopers LLP to the Securities and
                Exchange Commission

                                       4





</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>3
<FILENAME>exhibit16-1.txt
<TEXT>



                                                                   Exhibit 16.1


September 16, 2003

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

Commissioners:

We have read the statements made by Espey Mfg. & Electronics Corp. (copy
attached), which we understand will be filed with the Commission, pursuant to
Item 4 of Form 8-K, as part of the Company's Form 8-K report dated September 9,
2003. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,


PricewaterhouseCoopers LLP



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