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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950152-02-005102.txt : 20020627
<SEC-HEADER>0000950152-02-005102.hdr.sgml : 20020627
<ACCEPTANCE-DATETIME>20020627163930
ACCESSION NUMBER:		0000950152-02-005102
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20020627
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20020627

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIFCO INDUSTRIES INC
		CENTRAL INDEX KEY:			0000090168
		STANDARD INDUSTRIAL CLASSIFICATION:	AIRCRAFT ENGINES & ENGINE PARTS [3724]
		IRS NUMBER:				340553950
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-05978
		FILM NUMBER:		02689505

	BUSINESS ADDRESS:	
		STREET 1:		970 E 64TH ST
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44103
		BUSINESS PHONE:		2168818600

	MAIL ADDRESS:	
		STREET 1:		970 EAST 64TH STREET
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STEEL IMPROVEMENT & FORGE CO
		DATE OF NAME CHANGE:	19690520
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>l95051ae8vk.txt
<DESCRIPTION>SIFCO INDUSTRIES, INC. & SUBSIDIARIES   FORM 8-K
<TEXT>
<PAGE>


                       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                     June 27, 2002
- --------------------------------------------------------------------------------

                     SIFCO Industries, Inc. and Subsidiaries
- --------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

         Ohio                          1-5978                    34-0553950
- --------------------------------------------------------------------------------
(State or other jurisdiction         (Commission               (IRS Employer
     incorporation)                  File Number)            Identification No.)

     970 East 64th Street, Cleveland, Ohio                          44103
- --------------------------------------------------------------------------------
    (Address of principal executive offices)                      (Zip Code)

Registrant's telephone number, including area code            (216) 881-8600
                                                   -----------------------------

                                      None
- --------------------------------------------------------------------------------
         (Former name or former address, if changed since last report.)



                                       1
<PAGE>







ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

         On June 25, 2002, the board of directors of SIFCO Industries, Inc.
("SIFCO") adopted the recommendation of its Audit Committee that Arthur Andersen
LLP ("Andersen") be dismissed as SIFCO's auditors. The SIFCO board also adopted
the recommendation of its Audit Committee that Grant Thorton LLP be engaged to
serve as SIFCO's independent public accountants.

         Andersen's reports on SIFCO's consolidated financial statements for
each of the years ended September 30, 2001 and 2000 did not contain an adverse
opinion or disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope or accounting principles.

         During the years ended September 30, 2001 and 2000 and through the date
of this Form 8-K, there were no disagreements with Andersen on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure which, if not resolved to Andersen's satisfaction, would have
caused them to make reference to the subject matter in connection with their
report on SIFCO's consolidated financial statements for such years; and there
were no reportable events, as listed in Item 304(a)(1)(v) of Regulation S-K.

         SIFCO provided Andersen with a copy of the foregoing disclosures.
Attached as Exhibit 16 is a copy of Andersen's letter, dated June 27, 2002,
stating its agreement with such statements.

         During SIFCO's two most recent fiscal years and through the date of
this Form 8-K, SIFCO did not consult Grant Thorton LLP with respect to the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
SIFCO's consolidated financial statements, or any other matters or reportable
events listed in items 304(a)(2)(i) and (ii) of Regulation S-K.


ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS.

(c)      Exhibits.

         EXHIBIT NO.    EXHIBIT
         -----------    -------

             16         Letter from Arthur Andersen LLP to the Securities and
                        Exchange Commission dated June 27, 2002



                                       2
<PAGE>


                                    SIGNATURE

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



                                          SIFCO INDUSTRIES, INC.

Date:    June 27, 2002

                                          By:   /s/  FRANK A. CAPPELLO
                                                --------------------------------

                                                Frank A. Cappello
                                                Vice President-Finance and
                                                Chief Financial Officer



                                       3
<PAGE>


                                  EXHIBIT INDEX

EXHIBIT NO.       EXHIBIT
- -----------       -------

16                Letter from Arthur Andersen LLP to the Securities and Exchange
                  Commission dated June 27, 2002




                                       4



</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>l95051aexv16.txt
<DESCRIPTION>EX-16 LETTER
<TEXT>
<PAGE>



                                                                      EXHIBIT 16







June 27, 2002



Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Dear Sir or Madam:

The representations made in this letter are based solely on discussions with and
representations from the engagement partner on the audits of the consolidated
financial statements of this registrant for the two most recent fiscal years.
This individual is no longer with Arthur Andersen LLP. We have read Item 4
included in the Form 8-K dated June 27, 2002 of SIFCO Industries, Inc. to be
filed with the Securities and Exchange Commission and have found no basis for
disagreement with the statements contained therein.

Very truly yours,

Arthur Andersen LLP



cc:      Mr. Frank A. Cappello


                                       5


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