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<SEC-DOCUMENT>0001169232-05-000990.txt : 20050215
<SEC-HEADER>0001169232-05-000990.hdr.sgml : 20050215
<ACCEPTANCE-DATETIME>20050215103650
ACCESSION NUMBER:		0001169232-05-000990
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20050210
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
FILED AS OF DATE:		20050215
DATE AS OF CHANGE:		20050215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CTI INDUSTRIES CORP
		CENTRAL INDEX KEY:			0001042187
		STANDARD INDUSTRIAL CLASSIFICATION:	FABRICATED RUBBER PRODUCTS, NEC [3060]
		IRS NUMBER:				362848943
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-23115
		FILM NUMBER:		05615166

	BUSINESS ADDRESS:	
		STREET 1:		22160 N PEPPER RD
		CITY:			BARRINGTON
		STATE:			IL
		ZIP:			60010

	MAIL ADDRESS:	
		STREET 1:		22160 N PEPPER RD
		CITY:			BARRINGTON
		STATE:			IL
		ZIP:			60010
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>d62393_8-k.htm
<DESCRIPTION>CURRENT REPORT
<TEXT>
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2 Final//EN">
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<HEAD>
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     <!-- Project:        X:\JOBS\05-62393\d05-62393.eep                                   -->
     <!-- Control Number: 05-62393                                                         -->
     <!-- Rev Number:     1.0                                                              -->
     <!-- Client Name:    CTI Industries Corporation                                       -->
     <!-- Project Name:   Form Type: 8-K                                                   -->
     <!-- Firm Name:      Merrick & Klimek                                                 -->
     <TITLE>8-K</TITLE>
</HEAD>
<BODY>

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<DIV STYLE="WIDTH:600">
<BR>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>UNITED STATES
SECURITIES AND EXCHANGE COMMISSION<BR>Washington, D.C. 20549 </FONT></H1>



<!-- MARKER FORMAT-SHEET="Head Major 10" FSL="Project" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORM 8-K</FONT></H1>

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<P ALIGN=CENTER><FONT FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE="2"><B>CURRENT REPORT
</B><BR>Pursuant to Section 13 or 15(d) of the Securities Exchange
Act of 1934 </FONT> </P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Date of Report (Date of earliest
event reported):  February 10, 2005 </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Center" FSL="Project" -->
<P ALIGN=CENTER><FONT FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE=2>CTI INDUSTRIES
CORPORATION<BR>(Exact name of registrant as specified
in its charter) </FONT></P>

<table width="600" border="0" cellspacing="0" cellpadding="0">
  <tr valign="bottom">
    <td nowrap><font face="Times New Roman, Times, serif" size="2">Illinois</font></td>
    <td nowrap><font face="Times New Roman, Times, serif" size="2">0-23115</font></td>
    <td align="center" nowrap><font face="Times New Roman, Times, serif" size="2">36-2848943</font></td>
  </tr>
  <tr valign="bottom">
    <td align="left" nowrap width="41%"><font face="Times New Roman, Times, serif" size="2">(State
      or other jurisdiction <br>
      &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;of incorporation)<br>
      </font></td>
    <td nowrap><font face="Times New Roman, Times, serif" size="2">(Commission
      <br>
      File Number)<br>
      </font></td>
    <td nowrap width="33%" align="center"><font face="Times New Roman, Times, serif" size="2">(IRS
      Employer <br>
      Identification No.)</font></td>
  </tr>
  <tr valign="bottom">
    <td nowrap><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;</font></td>
    <td nowrap><font face="Times New Roman, Times, serif" size="2"></font></td>
    <td nowrap><font face="Times New Roman, Times, serif" size="2"></font></td>
  </tr>
  <tr valign="bottom">
    <td nowrap><font face="Times New Roman, Times, serif" size="2">22160 North
      Pepper Road, Barrington, IL</font></td>
    <td nowrap><font face="Times New Roman, Times, serif" size="2"></font></td>
    <td align="center" nowrap><font face="Times New Roman, Times, serif" size="2">60010</font></td>
  </tr>
  <tr valign="bottom">
    <td align="center" nowrap colspan="2"><font face="Times New Roman, Times, serif" size="2">(Address
      of principal executive offices)</font><font face="Times New Roman, Times, serif" size="2"></font><font face="Times New Roman, Times, serif" size="2"></font></td>
    <td align="center" nowrap><font face="Times New Roman, Times, serif" size="2">(Zip
      Code)</font></td>
  </tr>
</table>
<BR>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Registrant&#146;s telephone number,
including area code (847) 382-1000 </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Center" FSL="Project" -->
<P ALIGN=CENTER><FONT FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE=2>N/A
<BR>(Former name or former address, if changed since last
report.) </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Check the appropriate box below if
the Form 8-K is intended to simultaneously satisfy the filing obligation of the
registrant under any of the following provisions: </FONT></P>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>|_|  </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>|_|  </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17CFR 240.14a-12)</FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>|_|  </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act<BR>(17 CFR 240.14d-2(b))</FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=100% CELLPADDING=0 CELLSPACING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>|_|  </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act<BR>(17 CFR 240.13e-4(c))</FONT></TD>
</TR>
</TABLE>
<BR>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></P>
<HR SIZE=5 NOSHADE>

<P STYLE="page-break-after:always"> </P><PAGE>
<BR>


<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 4.01.        Changes in
Registrant&#146;s Certifying Accountant. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective
February 10, 2005, CTI Industries Corporation (the &#147;Registrant&#148;) engaged
Weiser, LLP as the Registrant&#146;s principal accountants to audit the Registrant&#146;s
financial statements for the year ending December 31, 2004. Weiser, LLP replaces Eisner,
LLP, which had previously been engaged for the same purpose, and whose dismissal was
effective February 10, 2005. The decision to change the Registrant&#146;s principal
accountants was approved by the Registrant&#146;s Audit Committee on February 10, 2005. </FONT></P>


<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
reports of Eisner, LLP, on the Registrant&#146;s financial statements for the fiscal year
ended December 31, 2003, as amended, 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></P>


<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Previously,
effective July 22, 2003, the Registrant dismissed McGladrey &amp; Pullen, LLP, which had been
engaged as the Registrant&#146;s principal accountants to audit the Registrant&#146;s
financial statements for the year ended December 31, 2002. The reports of McGladrey &amp; Pullen,
LLP on the Registrant&#146;s financial statements for the fiscal year ended December 31,
2002, 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></P>


<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During
the Registrant&#146;s last two fiscal years ended December 31, 2002, and December 31,
2003, and in the subsequent interim periods through February 10, 2005, there were no
disagreements with McGladrey &amp; Pullen, LLP or Eisner, LLP, respectively, 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 McGladrey &amp; Pullen,
LLP or Eisner, LLP, would have caused either to make reference to the subject matter of
the disagreements in connection with their respective reports on the financial statements
for such periods. </FONT></P>


<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Neither
McGladrey &amp; Pullen, LLP nor Eisner, LLP have informed the Company of any reportable
events during the Registrant&#146;s last two fiscal years ended December 31, 2002 and
2003, respectively, and in subsequent interim periods through February 10, 2005. </FONT></P>


<!-- MARKER FORMAT-SHEET="Para Indent Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Registrant requested that Eisner, LLP furnish a letter addressed to the Securities and
Exchange Commission stating whether it agrees with the above statements. A copy of this
letter dated February 10, 2005 is filed as Exhibit 16 to this Form 8-K. </FONT></P>


<!-- MARKER FORMAT-SHEET="Page Number Center" FSL="Project" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2</FONT></P>
<HR SIZE=5 NOSHADE>

<P STYLE="page-break-after:always"> </P><PAGE>
<BR>


<!-- MARKER FORMAT-SHEET="Head Major 10" FSL="Project" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES</FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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. </FONT></P>

<table width="600" border="0" cellspacing="0" cellpadding="0">
  <tr valign="top">
    <td nowrap><font face="Times New Roman, Times, serif" size="2"></font></td>
    <td nowrap align="center"><font face="Times New Roman, Times, serif" size="2">CTI
      Industries Corporation.<br>
      &#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;
      <br>
      (Registrant)</font></td>
    <td nowrap align="center"><font face="Times New Roman, Times, serif" size="2">&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;</font></td>
  </tr>
  <tr valign="top">
    <td nowrap><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;<br>
      &nbsp;&nbsp; </font></td>
    <td nowrap><font face="Times New Roman, Times, serif" size="2"></font></td>
    <td nowrap><font face="Times New Roman, Times, serif" size="2"></font></td>
  </tr>
  <tr valign="top">
    <td nowrap width="100%"><font face="Times New Roman, Times, serif" size="2">Date:
      February 14, 2005</font></td>
    <td nowrap><font face="Times New Roman, Times, serif" size="2">By: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;/s/
      Howard W. Schwan<br>
      &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;
      <br>
      Howard W. Schwan, President</font></td>
    <td nowrap><font face="Times New Roman, Times, serif" size="2"></font></td>
  </tr>
</table>
<BR>

<!-- MARKER FORMAT-SHEET="Page Number Center" FSL="Project" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3</FONT></P>
<HR SIZE=5 NOSHADE>

<P STYLE="page-break-after:always"> </P><PAGE>
<BR>


<!-- MARKER FORMAT-SHEET="Head Major 10" FSL="Project" -->
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT INDEX</FONT></H1>

<table width="600" border="0" cellspacing="0" cellpadding="0">
  <tr valign="bottom">
    <td nowrap width="25%"><font face="Times New Roman, Times, serif" size="2">Sequential
      <br>
      Page Number<br>
      </font></td>
    <td nowrap width="25%"><font face="Times New Roman, Times, serif" size="2">Exhibit<br>
      Number <br>
      </font></td>
    <td nowrap><font face="Times New Roman, Times, serif" size="2">Document</font></td>
  </tr>
  <tr valign="top">
    <td colspan="3" nowrap>
      <hr size="1" noshade align="left" width="360">
    </td>
  </tr>
  <tr valign="bottom">
    <td nowrap><font face="Times New Roman, Times, serif" size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></td>
    <td nowrap><font face="Times New Roman, Times, serif" size="2"></font></td>
    <td nowrap><font face="Times New Roman, Times, serif" size="2"></font></td>
  </tr>
  <tr valign="bottom">
    <td nowrap><font face="Times New Roman, Times, serif" size="2">5</font></td>
    <td nowrap><font face="Times New Roman, Times, serif" size="2">16</font></td>
    <td nowrap><font face="Times New Roman, Times, serif" size="2">Letter From
      Eisner, LLP</font></td>
  </tr>
</table>
<BR>

<!-- MARKER FORMAT-SHEET="Page Number Center" FSL="Project" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4 </FONT></P>
<HR SIZE=5 NOSHADE>


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<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>d62393_ex-16.htm
<DESCRIPTION>LETTER FROM EISNER, LLP
<TEXT>
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2 Final//EN">
<HTML>
<HEAD>
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     <!-- Project:        X:\JOBS\05-62393\d05-62393.eep                                   -->
     <!-- Control Number: 05-62393                                                         -->
     <!-- Rev Number:     1.0                                                              -->
     <!-- Client Name:    CTI Industries Corporation                                       -->
     <!-- Project Name:   Form Type: 8-K                                                   -->
     <!-- Firm Name:      Merrick & Klimek                                                 -->
     <TITLE>EX-16</TITLE>
</HEAD>
<BODY>

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<DIV STYLE="WIDTH:600">
<BR>

<table width="600" border="0" cellspacing="0" cellpadding="0">
  <tr valign="top">
    <td nowrap width="100%"><font face="Times New Roman, Times, serif" size="4"><b>Eisner</b></font></td>
    <td nowrap><font face="Times New Roman, Times, serif" size="2">Eisner LLP
      <br>
      Accountants and Advisors <br>
      <br>
      750 Third Avenue <br>
      New York, NY 10017-2703 <br>
      Tel 212.949.8700&nbsp;&nbsp;Fax 212.891.4100<br>
      www.eisnerllp.com</font></td>
  </tr>
</table>
<BR>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>EXHIBIT 16  </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>February 10, 2005 </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Securities and Exchange Commission
<BR>450 Fifth Street, N.W.<BR>Washington, D.C. 20549 </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Re: CTI Industries Corporation </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>We have read the statements that we
understand CTI Industries Corporation will include under Item 4 of the Form 8-K report it
will file regarding the recent change of accountants. We agree with such statements made
regarding our firm. We have no basis to agree or disagree with other statements made
under Item 4. </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Very truly yours, </FONT></P>

<IMG SRC="signature.gif">

<BR>

<!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Project" -->
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Eisner LLP </FONT></P>

<!-- MARKER FORMAT-SHEET="Para Right 10" FSL="Project" -->
<P ALIGN="RIGHT"><FONT FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE=2>Independent Member of
Baker Tilly International </FONT></P>

<BR><BR>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></P>
<HR SIZE=5 NOSHADE>


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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
