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<SEC-DOCUMENT>0000315374-09-000002.txt : 20090129
<SEC-HEADER>0000315374-09-000002.hdr.sgml : 20090129
<ACCEPTANCE-DATETIME>20090129150146
ACCESSION NUMBER:		0000315374-09-000002
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20060126
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20090129
DATE AS OF CHANGE:		20090129

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HURCO COMPANIES INC
		CENTRAL INDEX KEY:			0000315374
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL INSTRUMENTS FOR MEASUREMENT, DISPLAY, AND CONTROL [3823]
		IRS NUMBER:				351150732
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-09143
		FILM NUMBER:		09554266

	BUSINESS ADDRESS:	
		STREET 1:		ONE TECHNOLOGY WAY
		CITY:			INDIANAPOLIS
		STATE:			IN
		ZIP:			46268
		BUSINESS PHONE:		3172935309

	MAIL ADDRESS:	
		STREET 1:		ONE TECHNOLOGY WAY
		CITY:			INDIANAPOLIS
		STATE:			IN
		ZIP:			46268

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HURCO MANUFACTURING CO INC
		DATE OF NAME CHANGE:	19850324
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
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<FILENAME>form8k.htm
<DESCRIPTION>CHANGE IN CERTIFIED ACCOUNTANT
<TEXT>
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AND EXCHANGE COMMISSION</font></div>
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DC 20549</font></div>
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8-K</font></div>
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REPORT PURSUANT</font></div>
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SECTION 13 OR 15(D) OF THE</font></div>
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EXCHANGE ACT OF 1934</font></div>
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Companies, Inc.</font></div>
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File
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293-5309</font></div>
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Form 8-K filing is intended to simultaneously satisfy the filing obligation of
the registrant under any of the following provisions (<font style="DISPLAY: inline; FONT-STYLE: italic">see </font>General Instruction A.2.
below):</font></div>
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communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)</font></div>
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material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)</font></div>
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communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))</font></div>
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communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))</font></div><br>
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4.01&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes
in Registrant's Certifying Accountant.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">(a)&#160;&#160;</font>On
January 26, 2009, Hurco Companies, Inc. (the "Company") advised Crowe Horwath,
LLP ("Crowe") that it would not be re-appointed as the Company's independent
registered public accounting firm for fiscal 2009.&#160;&#160;This decision to
change independent auditors was made by the Audit Committee of the Board of
Directors.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
reports of Crowe on the Company's financial statements for the fiscal years
ended October 31, 2008 and 2007, did not contain an adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope or accounting principles.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
the two most recent fiscal years ended October 31, 2008 and 2007, and the
subsequent interim period through the date of this report, there were no
disagreements with Crowe on any matter of accounting principle or practices,
financial statement disclosure or auditing scope or procedure which, if not
resolved to Crowe&#8217;s satisfaction, would have caused Crowe to make reference to
the subject matter in its report on the Company's consolidated financial
statements for such years; nor were there any reportable events as defined in
Item 304(a)(1)(v) of Regulation S-K.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Company has provided Crowe a copy of the foregoing disclosures.&#160;&#160;A
letter from Crowe stating its agreement with such disclosures is attached as
Exhibit 16 to this re<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">port.</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
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Audit Committee of the Board of Directors engaged the firm of Ernst &amp; Young
LLP ("E&amp;Y") as its independent registered public accounting firm for 2009,
effective as of such date.&#160;&#160;During the Company's fiscal years ended
October 31, 2008 and 2007, and the subsequent interim period through the date of
this report, neither the Company nor anyone acting on its behalf consulted
E&amp;Y 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's financial statements, or (ii)
any matters or reportable events set forth in Items 304(a)(2)(i) and (ii) of
Regulation S-K</font><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">.</font></font></div>
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9.01&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Financial
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duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.</font></div>
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No.</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="DISPLAY: inline; TEXT-DECORATION: underline">Description</font></font></div>
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<DOCUMENT>
<TYPE>EX-16
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<FILENAME>ex_16.htm
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Street, N.E.</font></div>
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D.C.&#160;&#160;20549</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Ladies
and Gentlemen:</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We have
read the comments made regarding us in Item 4 of Form 8-K of Hurco Companies,
Inc., dated January 26, 2009 and filed January 28, 2009 as contained in the
first, second and third paragraphs of Item 4, and are in agreement with those
statements.</font></div>
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LLP</font></font></div>
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Horwath LLP</font></div>
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Robert Cruickshank</font></div>
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Committee Chairman</font></div>
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