<SEC-DOCUMENT>0001185185-17-002666.txt : 20171227
<SEC-HEADER>0001185185-17-002666.hdr.sgml : 20171227
<ACCEPTANCE-DATETIME>20171227160327
ACCESSION NUMBER:		0001185185-17-002666
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20171220
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20171227
DATE AS OF CHANGE:		20171227

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TAITRON COMPONENTS INC
		CENTRAL INDEX KEY:			0000942126
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-ELECTRONIC PARTS & EQUIPMENT, NEC [5065]
		IRS NUMBER:				954249240
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-25844
		FILM NUMBER:		171276218

	BUSINESS ADDRESS:	
		STREET 1:		28040 WEST HARRISON PARKWAY
		CITY:			VALENCIA
		STATE:			CA
		ZIP:			91355
		BUSINESS PHONE:		(661) 257-6060

	MAIL ADDRESS:	
		STREET 1:		28040 WEST HARRISON PARKWAY
		CITY:			VALENCIA
		STATE:			CA
		ZIP:			91355
</SEC-HEADER>
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<font style="FONT-SIZE: 16pt">UNITED STATES</font></div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: normal; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 16pt; FONT-WEIGHT: bold">&#160;SECURITIES AND EXCHANGE COMMISSION</div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 13.7pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Washington, D.C.&#160; 20549</div>

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<div style="TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Date of Report (Date of earliest event reported):&#160; December 20, 2017</div>

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<div style="TEXT-ALIGN: center; FONT: bold 16pt 'Times New Roman', Times, serif"><u style="FONT-SIZE: 18pt">TAITRON COMPONENTS INCORPORATED</u></div>

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<div style="TEXT-ALIGN: center; FONT: bold 10pt/13.7pt 'Times New Roman', Times, serif"><u>28040 WEST HARRISON PARKWAY, VALENCIA, CALIFORNIA&#160; 91355</u></div>

<div style="TEXT-ALIGN: center; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">(Address of principal executive offices)&#160; (Zip Code)</div>

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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 36pt; FONT-SIZE: 10pt">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:</div>

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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 13.1pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Emerging growth company <font style="FONT-FAMILY: 'Segoe UI Symbol', sans-serif; FONT-SIZE: 10pt">&#9744;</font>.</div>
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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 14.3pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. <font style="FONT-FAMILY: 'Segoe UI Symbol', sans-serif; FONT-SIZE: 10pt">&#9744;</font></div>
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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt"><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">(a) On December 20, 2017, </font>Taitron Components Incorporated (the &#8220;Company&#8221;) <font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">engaged Haskell &amp; White LLP (&#8220;H&amp;W&#8221;) as its independent registered public accounting firm and dismissed Anton &amp; Chia, LLP (&#8220;A&amp;C&#8221;) from that role.&#160; The change in accountants was approved by the Company&#8217;s Audit Committee.</font></div>

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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">The audit report of A&amp;C on the Company&#8217;s financial statements for the fiscal years ended December 31, 2016 and 2015 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles.</div>

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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">During the Company&#8217;s two most recent fiscal years ended December 31, 2016 and 2015 and for the subsequent interim period through December 20, 2017, the Company had no &#8220;disagreements&#8221; (as described in Item 304(a)(1)(iv) of Regulation S-K) with A&amp;C 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 A&amp;C, would have caused it to make reference in connection with its opinion to the subject matter of the disagreements.</div>

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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">During the Company&#8217;s two most recent fiscal years ended December 31, 2016 and 2015, and for the subsequent interim period through December 20, 2017, there was no &#8220;reportable event&#8221; within the meaning of Item&#160;304(a)(1)(v)&#160;of Regulation S-K.</div>

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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">In accordance with Item 304(a)(3) of Regulation S-K, we furnished&#160;A&amp;C with a copy of this Form 8-K on December 20, 2017, providing A&amp;C with the opportunity to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K as the same pertains to A&amp;C and, if not, stating the respect in which it does not agree. A copy of A&amp;C&#8217;s response is filed as Exhibit 16.1 to this Report.</div>

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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">(b) On December 20, 2017, the Company engaged H&amp;W as the Company&#8217;s new independent registered public accounting firm effective immediately.&#160; The retention of H&amp;W was approved by the Audit Committee.&#160; During the Company&#8217;s two most recent fiscal years ended December 31, 2016 and 2015 and for the subsequent interim period through December 20, 2017, neither the Company, nor anyone on behalf of the Company consulted with H&amp;W regarding either: (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&#8217;s financial statements, or (ii) any matter that was either the subject of a disagreement as described in Item 304(a)(1)(iv) of Regulation S-K or a reportable event within the meaning of Item&#160;304(a)(1)(v)&#160;of Regulation S-K.</div>

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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; TEXT-INDENT: 18pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">16.1&#160; -&#160; <a href="ex16-1.htm">Letter from Anton &amp; Chia, LLP to the SEC, dated December 26, 2017</a></div>

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<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 11.4pt; TEXT-INDENT: 36pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">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.</div>

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<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 11.4pt"><font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Dated:&#160; December 27, 2017</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;&#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="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">By: <font style="FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt"><u>&#160;&#160; /s/ David Vanderhorst</u></font></font></div>

<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 11.4pt; TEXT-INDENT: 288pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">David Vanderhorst</div>

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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Exhibit 16.1</div>

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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">December 26, 2017</div>

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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Securities and Exchange Commission</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">100 F Street, N.E.</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Washington, DC 20549-2000</div>

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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">RE:&#160; TAITRON COMPONENTS INCORPORATED</div>

<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">File No. 000-25844</div>

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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">We have read Item 4.01 of Form 8-K dated December 20, 2017 of TAITRON COMPONENTS INCORPORATED (&#8220;the Registrant&#8221;) and are in agreement with the statements concerning therein as it pertains to our firm.</div>

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<div style="TEXT-ALIGN: left; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">We have no basis to agree or disagree with other statements of the Registrant contained in Item 4.01.</div>

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<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">Very truly yours,</div>

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<div style="TEXT-ALIGN: justify; LINE-HEIGHT: 11.4pt; FONT-FAMILY: 'Times New Roman', Times, serif; FONT-SIZE: 10pt">/s/ ANTON &amp; CHIA, LLP</div>
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