DE
|
13-2566064
|
|
(State or other jurisdiction of
|
(IRS Employer
|
|
incorporation)
|
Identification No.)
|
Information to be included in the report
The audit reports of Deloitte on the consolidated financial statements of the Company and its subsidiaries as of and for the years ended December 31, 2004 and 2003 did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.
During the Company's two most recent fiscal years and through November 9, 2005, there were no disagreements between the Company and Deloitte on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Deloitte, would have caused Deloitte to make reference to the subject matter of the disagreement in connection with its reports. There were no reportable events, a s defined in Item 304(a)(1)(v) of Regulation S-K, that occurred during the Company's most recent two fiscal years and through November 9, 2005.
As required by Item 304(a)(3) of Regulation S-K, the Company has provided Deloitte a copy of the disclosures contained in this Report on Form 8-K and has requested that Deloitte furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether Deloitte agrees with the statements made by the Company in this Report on Form 8-K and, if not, stating the respects in which it does not agree. Such letter is filed as an Exhibit to this Report on Form 8-K.
|
|
CECO ENVIRONMENTAL CORP
|
||||||
Date: November 14, 2005
|
By:
|
/s/ /Dennis W. Blazer/
|
||||||
Dennis W. Blazer
|
||||||||
Vice President--Finance and Administration and Chief Financial Officer
|
||||||||
Exhibit No.
|
Description
|
|
EX-16.1
|
Deloitte Letter
|
Deloitte & Touche LLP
250 East Fifth Street
Suite 1900
P.O. Box 5340
Cincinnati, OH 45201-5340
USA
Tel: +1 513 784 7100
www.deloitte.com
November 14, 2005
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of CECO Environmental Corp's Form 8-K dated November 14, 2005, and have the following comments:
1.We agree with the statements made in the first four paragraphs of Item 4.01 concerning our Firm.
2.We have no basis on which to agree or disagree with the statements made in the last paragraph of Item 4.01 with respect to information regarding the new accounting firm contained therein.
Yours truly,
/Deloitte & Touche LLP/