SEC Company Response from ECOLOGY & ENVIRONMENT INC (CIK 0000809933) — Jul 19, 2005
ECOLOGY & ENVIRONMENT INC (CIK 0000809933)
Date: July 19, 2005 · CIK: 0000809933 · Accession: 0000809933-05-000017
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File numbers found in text: 001-09065
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<TYPE>CORRESP
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July 19, 2005
Mr. Ryan Rohn
Staff Accountant
U.S. Securities and Exchange Commission
Washington, D.C. 20549-7010
Re: Ecology and Environment, Inc.
Form 8-K Item 4.01
Filed July 7, 2005
File #001-09065
Dear Mr. Rohn:
Ecology and Environment, Inc., (E & E), filed an amended Form 8-K (copy
attached) on July 14, 2005 which includes a letter from our former
accountant expressing their agreement with the statements made in our
Form 8-K filing. In addition, E & E acknowledges that:
- the company is responsible for the adequacy and accuracy of the
disclosure in the filing;
- staff comments or changes to disclosure in response to staff
comments in the filing reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; and
- the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
Should you have any additional questions, please contact me at (716)
684-8060.
Sincerely,
/s/ RONALD L. FRANK
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RONALD L. FRANK
EXECUTIVE VICE PRESIDENT
CHIEF FINANCIAL OFFICER
(PRINCIPAL FINANCIAL ACCOUNTING OFFICER)
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Ecology and Environment, Inc.
Form 8-K/A - Filed 7/14/05
-----------------------------
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
Form 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
July 7, 2005
---------------------------------
Date of Report
(Date of earliest event reported)
ECOLOGY AND ENVIRONMENT, INC.
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(Exact name of registrant as specified in its charter)
New York 1-9065 16-0971022
---------------------------- ------------------------ ---------------------
(State or other jurisdiction (Commission file number) (I.R.S. Employer
of incorporation or Identification No.)
organization)
368 Pleasant View Drive, Lancaster, New York 14086-1397
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(Address of principal executive offices) (Zip Code)
(716) 684-8060
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(Registrant's telephone number, including area code)
(N/A)
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(Former name, former address and former fiscal
year, if changed since last report)
The Registrant, Ecology and Environment, Inc. (the "Company") filed a Form
8-K on July 7, 2005 with the Securities and Exchange Commission (the "SEC")
to report a change in the Company's certifying accountant (Item 4.01). As
stated in that filing, the registrant requested its former accountant,
PricewaterhouseCoopers LLC,(PWC)to provide a letter addressed to the SEC
stating whether it agrees with the statements made by the registrant in its
Form 8-K and, if not, to state the respects in which it does not agree.
This Amendment is being timely filed to provide a copy of that letter which
is attached as Exhibit No. 16.1.
Item 9.01. Financial Statements and Exhibits
(c) Exhibits
Exhibit No. Description
----------- -----------
16.1 Letter from PWC dated July 13, 2005 regarding Company's
change in certifying accountant.
SIGNATURE
---------
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 thereunto duly authorized.
ECOLOGY AND ENVIRONMENT, INC.
Dated: July 14, 2005 /s/ RONALD L. FRANK
-------------------------------
RONALD L. FRANK
EXECUTIVE VICE PRESIDENT
CHIEF FINANCIAL OFFICER
(PRINCIPAL FINANCIAL ACCOUNTING OFFICER)
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Exhibit 16.1
July 13, 2005
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Ecology and Environment, Inc. which
were filed with the Commission, pursuant to Item 4.01 of Form 8-K, as
part of the Company's Form 8-K report dated July 7, 2005. We agree
with the statements concerning our Firm in such Form 8-K.
Very Truly Yours,
/s/PriceWaterhouseCoopers, LLP
Cincinnati, OH
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