Summary of ADAMS GOLF INC - Yahoo! Finance

Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits

Item 4.01. Changes in Registrant's Certifying Accountant.

Effective as of June 1, 2009, KBA Group LLP resigned as the registrant's principal accountant and the registrant engaged BKD, LLP as the registrant's new principal accountant to audit the registrant's financial statements, in each case, in connection with KBA Group joining BKD and not as a result of any disagreement with KBA Group.

KBA Group's reports on the financial statements for the past two years did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the registrant's two most recent fiscal years and any subsequent interim period preceding such resignation, there was not any (i) disagreement with KBA Group on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of KBA Group, would have caused KBA Group to make reference to the subject matter of the disagreement in connection with KBA Group's report or (ii) reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).

During the registrant's two most recent fiscal years, and any subsequent interim period prior to engaging that accountant, neither the registrant (nor anyone on its behalf) consulted BKD regarding any matter or event listed in Item 304(a)(2) of Regulation S-K.

The registrant (i) provided KBA Group with a copy of the disclosures the registrant is making herein in response to Item 304(a) of Regulation S-K and
(ii) KBA Group to furnish the registrant with a letter addressed to the Commission stating whether KBA Group agrees with the statements made by the registrant herein in response to Item 304(a) and, if not, stating the respects in which KBA Group does not agree. The letter from KBA Group is filed as an exhibit hereto.