SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT PURSUANT TO SECTION 13 or 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported) - August 7, 2002
EMERGING VISION, INC.
(Exact name of registrant as specified in its charter)
NEW YORK 1-14128 11-3096941
(State or other jurisdiction (Commission File No.) (I.R.S. Employer
of incorporation or organization) Identification No.)
100 Quentin Roosevelt Boulevard
Garden City, NY 11530
(Address of principal executive offices, including zip code)
(516) 390-2100
(Registrant's telephone number, including area code)
Item 4. Changes in Registrant's Certifying Accountant
As previously reported in our Current Report on Form 8-K filed June 24,
2002, on April 29, 2002, the Audit Committee of the Board of Directors of
Emerging Vision, Inc. (the "Registrant") recommended that the Registrant
discontinue the retention of Arthur Andersen LLP for future audits of its
financial statements and, on June 18, 2002, the Registrant formally dismissed
Andersen as its independent public accountants.
On August 5, 2002, the Audit Committee recommended to the Board of
Directors (the "Board") that it select Miller Ellin & Company LLP ("Miller
Ellin") as its new independent public accountants, which recommendation was so
accepted and unanimously passed by the Board and, on August 7, 2002, the
Registrant engaged Miller Ellin as its new independent public accountants for
the year ended December 31, 2002. During the Registrant's two most recent fiscal
years and any subsequent period through August 7, 2002, the Registrant has not
consulted with Miller Ellin 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 Registrant's financial
statements, in respect of which either a written report was provided to the
Registrant or oral advice was provided that Miller Ellin concluded was an
important factor considered by the Registrant in reaching a decision as to the
accounting, auditing or financial reporting issue; or (ii) any matter that was
either the subject of a disagreement, as that term is defined in Item
304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of
Regulation S-K, or a reportable event (as described in Item 304(a)(1)(v) of
Regulation S-K).
SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) 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
EMERGING VISION, INC.
(Registrant)
By: /s/ Christopher G. Payan
---------------------------------
Christopher G. Payan
Senior Vice President,
Chief Financial Officer and
Co-Chief Operating Officer
(Principal Financial Officer)
Date: August 12, 2002