content: 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)April 26, 1999
  
                   WESTBURY METALS GROUP, INC.                 
               (Exact name of registrant as specified in its charter)
  
  
                           New York                             
  
  
       (State or Other Jurisdiction of Incorporation)
  
      33-42408-NY                            11-3023099           
  (Commission File Number)              (I.R.S. Employer Identification No.)
  
  
  750 Shames Drive, Westbury, New York 11590   
  (Address of principal executive offices)(Zip Code)
  
  (516) 997-8333                                                
  (Registrant's telephone number, including area code)
  
  
  
  
  
  <PAGE>
  
  
  
  ITEM 4. Changes in Registrant's Certifying Accountant
  
           On April 26, 1999 the Registrant  appointed  Deloitte & Touche,  LLP as
  the new  auditors  for the  Registrant.  The change in auditors  was approved by
  Registrant's  Board of  Directors.  There were no  disagreements  with the prior
  auditors,  Citrin Cooperman & Company,LLP on any matter of accounting principles
  or practices,  financial statement  disclosure or audit scope or procedure which
  if not resolved to the satisfaction of the former  accountants would have caused
  them to make reference to the subject matter in their report. None of the events
  listed in  paragraphs  (B)  through  (D) of  Regulation  S-B Item  304(a)(1)(iv)
  occurred.
  
  ITEM 7.  Financial Statements and Exhibits.
  
           (C)  Exhibits
  
                    1.       Copy of Letter from Citrin Cooperman &
                             Company,LLP
  
  
  
  <PAGE>
  
  
  
                                     SIGNATURES
  
  
           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 hereunto duly authorized.
  
  
                                      WESTBURY METALS GROUP, INC.
                     (Registrant)
  
  
  
  By:                                   
      Mandel Sherman,  President
  
  
  DATED: April 30, 1999
metadata_documents: [{"type": "8-K", "sequence": "1", "description": "8-K", "secsgml_size_bytes": 2402}]
metadata_filer: {"company-data": {"conformed-name": "ROSECAP INC/NY", "cik": "0000878722", "assigned-sic": "6770", "irs-number": "113023099", "state-of-incorporation": "NY", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "033-42408", "film-number": "99606573"}, "business-address": {"street1": "236 BIRCHWOOD RD", "city": "MEDFORD", "state": "NY", "zip": "11763", "phone": "5166986914"}, "mail-address": {"street1": "236 BIRCHWOOD ROAD", "city": "MEDFORD", "state": "NY", "zip": "11763"}}
text: 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)April 26, 1999
  
                   WESTBURY METALS GROUP, INC.                 
               (Exact name of registrant as specified in its charter)
  
                           New York                             
  
       (State or Other Jurisdiction of Incorporation)
  
      33-42408-NY                            11-3023099           
  (Commission File Number)              (I.R.S. Employer Identification No.)
  
  750 Shames Drive, Westbury, New York 11590   
  (Address of principal executive offices)(Zip Code)
  
  (516) 997-8333                                                
  (Registrant's telephone number, including area code)
  ITEM 4. Changes in Registrant's Certifying Accountant
  
           On April 26, 1999 the Registrant  appointed  Deloitte & Touche,  LLP as
  the new  auditors  for the  Registrant.  The change in auditors  was approved by
  Registrant's  Board of  Directors.  There were no  disagreements  with the prior
  auditors,  Citrin Cooperman & Company,LLP on any matter of accounting principles
  or practices,  financial statement  disclosure or audit scope or procedure which
  if not resolved to the satisfaction of the former  accountants would have caused
  them to make reference to the subject matter in their report. None of the events
  listed in  paragraphs  (B)  through  (D) of  Regulation  S-B Item  304(a)(1)(iv)
  occurred.
  
  ITEM 7.  Financial Statements and Exhibits.
  
           (C)  Exhibits
  
                    1.       Copy of Letter from Citrin Cooperman &
                             Company,LLP
  SIGNATURES
  
           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 hereunto duly authorized.
  
                                      WESTBURY METALS GROUP, INC.
                     (Registrant)
  
  By:                                   
      Mandel Sherman,  President
  
  DATED: April 30, 1999