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MTSN > SEC Filings for MTSN > Form 8-K on 15-Apr-2014All Recent SEC Filings

Show all filings for MATTSON TECHNOLOGY INC

Form 8-K for MATTSON TECHNOLOGY INC


15-Apr-2014

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


Item 4.01. Changes in Registrant's Certifying Accountant

The Audit Committee of the Board of Directors of Mattson Technology, Inc. (the "Company") recently conducted a competitive selection process to determine the Company's independent registered public accounting firm for the fiscal year ending December 31, 2014. The Audit Committee invited several public accounting firms to participate in this process, including PricewaterhouseCoopers LLP ("PwC"), the Company's independent registered public accounting firm for the year ended December 31, 2013. On April 9, 2014, PwC declined to stand for re-election as the independent registered public accounting firm for the Company. On April 13, 2014, the Audit Committee approved the appointment of Armanino LLP ("Armanino") as the Company's independent registered public accounting firm for the year ending December 31, 2014.
The audit reports of PwC on the Company's consolidated financial statements as of and for the years ended December 31, 2013 and 2012 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 fiscal years ended December 31, 2013 and 2012, and the subsequent interim period through April 9, 2014, there were no disagreements with PwC on any matters of accounting principles or practices, financial statement disclosures or auditing scope and procedures which, if not resolved to the satisfaction of PwC, would have caused PwC to make reference to the matter in their reports on the financial statements for such years. During the two fiscal years ended December 31, 2013 and 2012, and the subsequent interim period through April 9, 2014, there were no reportable events (as that term is defined in Item 304(a)(1)(v) of Regulation S-K), except for the material weakness in internal control over financial reporting as described by the Company in Item 9A of the Company's Annual Report on Form 10-K for the year ended December 31, 2013 (the "2013 Form 10-K"). The material weakness in internal control over financial reporting identified in the 2013 Form 10-K related to the existence, valuation and presentation of inventory. The Audit Committee has discussed these matters with PwC, and the Company has authorized PwC to respond fully to any inquiries by Armanino.
During the fiscal years ended December 31, 2013 and December 31, 2012 and the subsequent interim period through April 13, 2014, the Company did not consult with Armanino regarding any of the matters described in S-K 304(a)(2)(i) or S-K
304(a)(2)(ii). The Company provided PwC with a copy of this Current Report on Form 8-K prior to its filing with the United States Securities and Exchange Commission ("SEC") and requested that PwC furnish to the Company a letter addressed to the SEC stating whether or not PwC agrees with the above statements and, if not, stating the respects in which it does not agree. PwC has provided the Company with a letter to the SEC which is filed as Exhibit 16.1 hereto.



Item 9.01. Financial Statements and Exhibits
(d) Exhibits.

Exhibit Description
16.1 Letter Dated April 15, 2014 of PricewaterhouseCoopers LLP to SEC


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