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<SEC-DOCUMENT>0001415889-09-000063.txt : 20090317
<SEC-HEADER>0001415889-09-000063.hdr.sgml : 20090317
<ACCEPTANCE-DATETIME>20090317135705
ACCESSION NUMBER:		0001415889-09-000063
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20090311
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20090317
DATE AS OF CHANGE:		20090317

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TRIO TECH INTERNATIONAL
		CENTRAL INDEX KEY:			0000732026
		STANDARD INDUSTRIAL CLASSIFICATION:	SPECIAL INDUSTRY MACHINERY, NEC [3559]
		IRS NUMBER:				952086631
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			0625

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14523
		FILM NUMBER:		09687444

	BUSINESS ADDRESS:	
		STREET 1:		16139 WYANDOTTE ST.
		CITY:			VAN NUYS
		STATE:			CA
		ZIP:			91406
		BUSINESS PHONE:		818-787-7000

	MAIL ADDRESS:	
		STREET 1:		16139 WYANDOTTE ST.
		CITY:			VAN NUYS
		STATE:			CA
		ZIP:			91406
</SEC-HEADER>
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<FILENAME>tti8k_mar112009.htm
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STATES</font></div>
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DC 20549</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><br>&#160;</div>
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communications pursuant to Rule 425 under the Securities Act (17 CFR
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material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
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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>
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</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-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Item
4.01. Changes in Registrant&#8217;s Certifying Accountant</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <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">(a)
Previous independent registered public accounting firm</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On March
11, 2009, <font style="DISPLAY: inline; FONT-SIZE: 10pt">BDO Raffles</font> was
dismissed as the independent registered public accounting firm for Trio-Tech
International, Inc. (the &#8220;Company&#8221;). This action was approved by the Audit
Committee of the Board of Directors of the Company.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
reports of BDO Raffles on the Company's consolidated financial statements for
the fiscal years ended June 30, 2007 and June 30, 2008 did not contain any
adverse opinion or a disclaimer of opinion, nor were the reports qualified or
modified as to uncertainty, audit scope or accounting principle.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
the Company's fiscal years ended June 30, 2007 and June 30, 2008 and through
March 11, 2009, there were no disagreements with BDO Raffles 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
BDO Raffles, would have caused it to make reference thereto in its reports on
the Company's financial statements for such fiscal years.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
the Company's fiscal years ended June 30, 2007 and June 30, 2008 and through
March 11, 2009, there were no reportable events as described in Item
304(a)(1)(v) of Regulation S-K, promulgated by the Securities and Exchange
Commission (the &#8220;Commission&#8221;).</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Company provided BDO Raffles with a copy of this Current Report on Form 8-K
prior to its filing with the Commission and requested that BDO Raffles furnish a
letter addressed to the SEC stating whether BDO Raffles agrees with the
statements made by the Company in response to this item 4.01 and set forth
above. A copy of the letter, dated March 17, 2009, from BDO Raffles to the
Commission is attached as Exhibit 16 to this Current Report on Form
8-K.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><br></div>
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independent registered public accounting firm</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: justify" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On March
23, 2009, <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mazars
Partners</font> will be engaged as the independent registered public accounting
firm for the Company.&#160; During the company&#8217;s fiscal years ended June 30,
2007 and June 30, 2008 and through March 11, 2009, the Company did not consult
with <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mazars
Partners</font> regarding any of the matters or events set forth in Item
304(a)(2)(i) or Item 304(a)(2)(ii) of Regulation S-K. </font></div>
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9.01. Financial Statements and Exhibits</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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Exhibits</font></div>
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      Certifying Accountant: Letter from BDO Raffles to the Securities and
      Exchange Commission dated March 17, 2009.</font></td>
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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.</font></div>
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17, 2009</font></div>
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      Victor H.M. Ting, Chief Financial Officer</font></td>
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Officer)</font></font></td>
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Index</font></div>
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<TYPE>EX-16.1
<SEQUENCE>2
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<DESCRIPTION>EXHIBIT 16.1
<TEXT>
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16.1</font></div>
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            <td valign="top" width="49%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font size="+0"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font size="3" style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">BDO Raffles</font></font></font> </font></font>

              <div><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="FONT-SIZE: 9pt; FONT-FAMILY: times new roman"><font style="FONT-SIZE: 9pt; FONT-FAMILY: times new roman"><font size="3" style="FONT-WEIGHT: normal; FONT-SIZE: 9pt; FONT-FAMILY: times new roman">Certified Public
      Accountants</font></font></font></font></font></div><font style="FONT-SIZE: 16pt; FONT-FAMILY: times new roman"><font size="3" style="FONT-WEIGHT: normal; FONT-SIZE: 16pt; FONT-FAMILY: times new roman"><font style="FONT-SIZE: 18pt; FONT-FAMILY: times new roman"><font size="3" style="FONT-WEIGHT: normal; FONT-SIZE: 18pt; FONT-FAMILY: times new roman"><font style="FONT-SIZE: 18pt; FONT-FAMILY: times new roman"><font style="FONT-WEIGHT: bold">&#160;
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              <div><font style="FONT-SIZE: 9pt; FONT-FAMILY: times new roman">19 Keppel
      Road #02-01</font></div>
              <div><font size="2" style="FONT-SIZE: 9pt; FONT-FAMILY: times new roman">Jit
      Poh Building, Singapore 089058</font></div>
              <div><font size="2" style="FONT-SIZE: 9pt; FONT-FAMILY: times new roman">Tel: (65) 6828 9118&#160; Fax: (65) 6828 9111</font></div>
              <div><font size="2" style="FONT-SIZE: 9pt; FONT-FAMILY: times new roman">E-mail: info@bdo.com.sg</font></div>
              <div><font size="2" style="FONT-SIZE: 9pt; FONT-FAMILY: times new roman">www.bdo.com.sg</font></div>
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    <div><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">March 17,
2009</font></div>
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    <div><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Securities and
Exchange Commission</font></div>
    <div><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">100 F Street
N.E.</font></div>
    <div><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington,
D.C. 20549</font></div>
    <div>&#160;</div>
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    <div style="TEXT-ALIGN: justify"><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We have been furnished
with a copy of the response to item 4.01 of Form 8-K for the event that occurred
on March 11, 2009, to be filed by our former client, Trio-Tech
International.&#160; We agree with the statements made in response to that Item
insofar as they relate to our Firm.</font></div>
    <div>&#160;</div>
    <div>&#160;</div>
    <div><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Very truly
yours,</font></div>
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    <div><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">/s/ BDO
Raffles</font></div>
    <div>&#160;</div>
    <div><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">BDO
Raffles</font></div>
    <div><font style="FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Singapore</font></div>
    <div>&#160;</div>
    <div>&#160;</div>
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