<SEC-DOCUMENT>0001513162-13-000360.txt : 20130510
<SEC-HEADER>0001513162-13-000360.hdr.sgml : 20130510
<ACCEPTANCE-DATETIME>20130510170251
ACCESSION NUMBER:		0001513162-13-000360
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20130506
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20130510
DATE AS OF CHANGE:		20130510

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COPYTELE INC
		CENTRAL INDEX KEY:			0000715446
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER PERIPHERAL EQUIPMENT, NEC [3577]
		IRS NUMBER:				112622630
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-11254
		FILM NUMBER:		13834368

	BUSINESS ADDRESS:	
		STREET 1:		900 WALT WHITMAN RD
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		5165495900

	MAIL ADDRESS:	
		STREET 1:		900 WALT WHITMAN ROAD
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
<HTML>
<head><title>EAI: 8-K, Completion of Sunrise Merger</title> </head> <body style="MARGIN-TOP:0px; FONT-FAMILY:Times New Roman; COLOR:#000000; FONT-SIZE:10pt"> <p style=MARGIN:0px align=center><b>UNITED STATES</b></p> <p style=MARGIN:0px align=center><b>SECURITIES AND EXCHANGE COMMISSION</b></p> <p style=MARGIN:0px align=center><b>WASHINGTON, DC 20549</b></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=center><b>FORM 8-K</b></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=center><b>CURRENT REPORT PURSUANT</b></p> <p style=MARGIN:0px align=center><b>TO SECTION 13 OR 15(D) OF THE</b></p> <p style=MARGIN:0px align=center><b>SECURITIES EXCHANGE ACT OF 1934</b></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify><br></p> <p style="TEXT-INDENT:24px; MARGIN:0px" align=justify>Date of Report (Date of earliest event reported): &nbsp;&nbsp;May 6, 2013</p> <p style=MARGIN:0px align=justify><br></p> <p style="BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:4px; MARGIN:0px" align=center>CopyTele, Inc.</p> <p style=MARGIN:0px align=center>(Exact Name of Registrant as Specified in Its Charter)</p> <p style=MARGIN:0px align=justify><br></p> <p style="BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:4px; MARGIN:0px" align=center>Delaware</p> <p style=MARGIN:0px align=center>(State or Other Jurisdiction of Incorporation)</p> <p style=MARGIN:0px align=justify><br></p> <p style="BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:4px; TEXT-INDENT:-2px; MARGIN:0px" align=center>1-11254&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; 11-2622630</p> <p style="TEXT-INDENT:-2px; MARGIN:0px" align=center>(Commission File Number)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;(IRS Employer Identification No.)</p> <p style="MARGIN:0px; CLEAR:left" align=center><br></p> <p style=MARGIN:0px align=center><br></p> <p style="BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:4px; TEXT-INDENT:-2px; MARGIN:0px" align=center>900 Walt Whitman Road, Melville, NY&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;11747</p> <p style="TEXT-INDENT:-2px; MARGIN:0px" align=center>(Address of Principal Executive Offices)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; (Zip Code)</p> <p style="MARGIN:0px; CLEAR:left" align=justify><br></p> <p style="BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:4px; MARGIN:0px" align=center>(631) 549-5900</p> <p style=MARGIN:0px align=center>(Registrant&#146;s Telephone Number, Including Area Code)</p> <p style=MARGIN:0px align=justify><br></p> <p style="BORDER-BOTTOM:#000000 1px solid; PADDING-BOTTOM:4px; MARGIN:0px" align=center><br></p> <p style=MARGIN:0px align=center>(Former Name or Former Address, if Changed Since Last Report)</p> <p style=MARGIN:0px align=justify><br></p> <p style="LINE-HEIGHT:13pt; TEXT-INDENT:24px; MARGIN:0px" align=justify>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 (<i>see </i>General Instruction A.2. below):</p> <p style="LINE-HEIGHT:13pt; MARGIN:0px" align=justify><br></p> <p style="LINE-HEIGHT:13pt; MARGIN-TOP:0px; TEXT-INDENT:24px; WIDTH:48px; FONT-FAMILY:Wingdings; MARGIN-BOTTOM:-2px; FLOAT:left">o</p> <p style="LINE-HEIGHT:13pt; TEXT-INDENT:-2px; MARGIN:0px" align=justify>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</p> <p style="LINE-HEIGHT:13pt; MARGIN:0px; CLEAR:left" align=justify><br></p> <p style="LINE-HEIGHT:13pt; MARGIN-TOP:0px; TEXT-INDENT:24px; WIDTH:48px; FONT-FAMILY:Wingdings; MARGIN-BOTTOM:-2px; FLOAT:left">o</p> <p style="LINE-HEIGHT:13pt; TEXT-INDENT:-2px; MARGIN:0px" align=justify>Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</p> <p style="LINE-HEIGHT:13pt; MARGIN:0px; CLEAR:left" align=justify><br></p> <p style="LINE-HEIGHT:13pt; MARGIN-TOP:0px; TEXT-INDENT:24px; WIDTH:48px; FONT-FAMILY:Wingdings; MARGIN-BOTTOM:-2px; FLOAT:left">o</p> <p style="LINE-HEIGHT:13pt; TEXT-INDENT:-2px; MARGIN:0px" align=justify>Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</p> <p style="LINE-HEIGHT:13pt; MARGIN:0px; CLEAR:left" align=justify><br></p> <p style="LINE-HEIGHT:13pt; MARGIN-TOP:0px; TEXT-INDENT:24px; WIDTH:48px; FONT-FAMILY:Wingdings; MARGIN-BOTTOM:-2px; FLOAT:left">o</p> <p style="LINE-HEIGHT:13pt; TEXT-INDENT:-2px; MARGIN:0px" align=justify>Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</p> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:13px; CLEAR:left"><br><br></p> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px><br></p> <hr size=1 noshade style="MARGIN-BOTTOM:9px; PADDING-TOP:9px"> <p style="PAGE-BREAK-BEFORE:always; MARGIN-TOP:0px; MARGIN-BOTTOM:13px"><b>Section 4 &#150; Matters Related to Accountants and Financial Statements</b></p> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:13px"><b>Item 4.01 Changes in Registrant&#146;s Certifying Accountant.</b></p> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:13px" align=justify>(a) <u>Former independent registered public accounting firm </u></p> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:13px" align=justify>On May 6, 2013, the Board of Directors (the &#147;<b>Board</b>&#148;) of CopyTele, Inc., a Delaware corporation (the &#147;<b>Company</b>&#148;), approved changing the Company&#146;s independent registered public accounting firm, effective May 6, 2013. &nbsp;KPMG LLP (&#147;KPMG&#148;) was the Company&#146;s former independent registered public accounting firm. </p> <p style=MARGIN:0px align=justify>KPMG&#146;s audit reports on the Company&#146;s consolidated financial statements as of and for the years ended October 31, 2012 and 2011 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, except as follows:</p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify>KPMG&#146;s report on the consolidated financial statements of the Company as of and for the years ended October 31, 2012 and 2011 contained a separate paragraph stating that the Company has suffered recurring losses from operations, has negative working capital, and has a shareholders&#146; deficiency that raise substantial doubt about its ability to continue as a going concern. &nbsp;Management&#146;s plans in regard to these matters are also described in note 1. &nbsp;The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.</p> <p style=MARGIN:0px align=justify><br></p><a name=P0023 /> <p style=MARGIN:0px align=justify>During the years ended October 31, 2012 and 2011 and through the subsequent interim period to May 6, 2013, there were no (1) disagreements with KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of KPMG, would have caused KPMG to make reference to the subject matter of the disagreements in connection with its reports, and (2) reportable events.</p> <p style=MARGIN:0px align=justify>&nbsp;</p> <p style=MARGIN:0px align=justify>The Company furnished KPMG with a copy of this disclosure on May 6, 2013 providing KPMG with the opportunity to furnish us with a letter addressed to the SEC stating whether KPMG agrees with the statements made by us herein in response to Item 304(a) of Regulation S-K and, if not, stating anything in respect of which it does not agree. A copy of KPMG&#146;s response letter to the SEC is included as Exhibit 16.1 to this report.</p> <p style=MARGIN:0px align=justify><br></p> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:13px" align=justify>(b) <u>New independent registered public accounting firm </u></p> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:13px" align=justify>Concurrent with the decision to change the Company&#146;s independent registered public accounting firm, the Board approved the appointment of Haskell &amp; White LLP (&#147;Haskell &amp; White&#148;) as the Company&#146;s new independent registered public accounting firm on May 6, 2013. </p> <p style=MARGIN:0px align=justify>During the years ended October 31, 2012 and 2011 and through the date hereof, neither the Company nor anyone acting on its behalf has consulted Haskell &amp; White with respect to (i) 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&#146;s financial statements, and neither a written report nor oral advice was provided to the Company that Haskell &amp; White concluded was an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a disagreement or a reportable event (each as defined in Item 304(a)(1)(iv) and (v) of Regulation S-K. </p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px><b>Section 9 &#150; Financial Statements and Exhibits</b></p> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px><b>Item 9.01 &nbsp;Financial Statements and Exhibits. </b></p> <p style=MARGIN:0px><br></p> <table bordercolor=transparent style="MARGIN-TOP:0px; FONT-SIZE:10pt" cellpadding=0 cellspacing=0> <tr style=FONT-SIZE:0px> <td width=49> <td width=18> <td width=571 /> </tr><tr> <td width=638 colspan=3 style="MARGIN-TOP:0px; BORDER-RIGHT:#000000 1px solid" valign=top> <p style=MARGIN:0px>(d) Exhibits.</p></td></tr> <tr> <td width=49 style=MARGIN-TOP:0px valign=top> <p style=MARGIN:0px>16.1</p></td> <td width=18 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=571 style=MARGIN-TOP:0px valign=top> <p style=MARGIN:0px>Letter regarding change in certifying accountant.</p></td></tr></table> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px><br><br></p> <p style="MARGIN:0px; FONT-FAMILY:CG Times,Times New Roman" align=center>2</p> <p style=MARGIN:0px><br></p> <p style="MARGIN:0px; FONT-SIZE:8pt">&nbsp;</p> <p style=MARGIN:0px><br></p> <hr size=1 noshade style="MARGIN-BOTTOM:9px; PADDING-TOP:9px"> <p style="PAGE-BREAK-BEFORE:always; MARGIN:0px"><br></p> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px align=center><b>SIGNATURES</b></p> <p style=MARGIN:0px align=justify><br></p> <p style=MARGIN:0px align=justify>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=MARGIN:0px><br></p> <p style="MARGIN-TOP:0px; PADDING-LEFT:336px; MARGIN-BOTTOM:13px"><b>COPYTELE, INC.</b></p> <p style="MARGIN-TOP:0px; WIDTH:288px; MARGIN-BOTTOM:-2px; FLOAT:left">Date: May 10, 2013</p> <p style="TEXT-INDENT:-2px; MARGIN:0px" align=justify>By: <u>/s/ Robert A. Berman</u></p> <p style="TEXT-INDENT:288px; MARGIN:0px; CLEAR:left" align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Robert A. Berman</p> <p style="TEXT-INDENT:288px; MARGIN:0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;President and </p> <p style="TEXT-INDENT:288px; MARGIN:0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer</p> <p style=MARGIN:0px align=center><br><br></p> <p style="MARGIN:0px; FONT-FAMILY:CG Times,Times New Roman" align=center>3</p> <p style=MARGIN:0px><br></p> <p style="MARGIN:0px; FONT-SIZE:8pt">&nbsp;</p> <p style=MARGIN:0px><br></p> <hr size=1 noshade style="MARGIN-BOTTOM:9px; PADDING-TOP:9px"> <p style="PAGE-BREAK-BEFORE:always; MARGIN:0px" align=center><b>EXHIBIT INDEX</b></p> <p style=MARGIN:0px align=center><br></p> <table bordercolor=transparent style="MARGIN-TOP:0px; FONT-SIZE:10pt" cellpadding=0 cellspacing=0> <tr style=FONT-SIZE:0px> <td width=7> <td width=42> <td width=18> <td width=53> <td width=510> <td width=7 /> </tr><tr> <td width=7 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=113 colspan=3 style=MARGIN-TOP:0px valign=top> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:13px"><u>Exhibit Number</u></p></td> <td width=517 colspan=2 style=MARGIN-TOP:0px valign=top> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:13px"><u>Description</u></p></td></tr> <tr> <td width=49 colspan=2 style=MARGIN-TOP:0px valign=top> <p style=MARGIN:0px>16.1</p></td> <td width=18 style=MARGIN-TOP:0px valign=top> <p style="PADDING-BOTTOM:0px; MARGIN:0px; PADDING-LEFT:0px; PADDING-RIGHT:0px; PADDING-TOP:0px">&nbsp;</p></td> <td width=571 colspan=3 style="MARGIN-TOP:0px; BORDER-RIGHT:#000000 1px solid" valign=top> <p style=MARGIN:0px>Letter regarding change in certifying accountant.</p></td></tr></table> <p style=MARGIN:0px><br></p> <p style=MARGIN:0px><br><br></p> <p style="MARGIN:0px; FONT-FAMILY:CG Times,Times New Roman" align=center>4</p> <p style=MARGIN:0px><br></p> <p style="MARGIN:0px; FONT-SIZE:8pt">&nbsp;</p> <p style=MARGIN:0px><br></p></body>
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<TYPE>EX-16
<SEQUENCE>2
<FILENAME>exhibit16_1.htm
<DESCRIPTION>EXHIBIT 16.1
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<TITLE>EAI: &nbsp;8-K, Completion of Sunrise Merger</TITLE>
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<META NAME="date" CONTENT="05/10/2013">
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<P style="margin:0px; font-size:11pt" align=right><B>Exhibit 16.1</B></P>
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<P style="margin-top:0px; margin-bottom:36.667px; font-size:11pt">May 10, 2013</P>
<P style="margin-top:0px; margin-bottom:22px; font-size:11pt">Securities and Exchange Commission<BR>
Washington, D.C. 20549</P>
<P style="margin-top:0px; margin-bottom:22px; font-size:11pt">Ladies and Gentlemen:</P>
<P style="margin:0px; font-size:11pt" align=justify>We were previously principal accountants for CopyTele, Inc. and, under the date of January 29, 2013, we reported on the consolidated financial statements of CopyTele, Inc. as of and for the years ended October&nbsp;31, 2012 and 2011. On May 6, 2013, we were dismissed. We have read CopyTele Inc.&#146;s statements included under Item 4.01 of its Form 8-K dated May 10, 2013, and we agree with such statements, except that we are not in a position to agree or disagree with CopyTele, Inc.&#146;s statements that the change was approved by the Board of Directors, when or whether the Board of Directors approved the appointment of Haskell &amp; White LLP as CopyTele Inc.&#146;s new independent registered accounting firm, and that Haskell &amp; White LLP was not engaged regarding the application of accounting principles to a specified transaction or the type of audit opinion that might be rendered on CopyTele Inc.&#146;s consolidated financial statements.</P>
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<P style="margin-top:0px; margin-bottom:12.2px; font-size:11pt" align=justify>Very truly yours,</P>
<P style="margin-top:0px; margin-bottom:12.2px; font-size:11pt" align=justify>/s/ KPMG LLP</P>
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