content: <HTML><HEAD>
  <TITLE>Form 8-K</TITLE>
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  <HR SIZE="3" NOSHADE COLOR="#000000" ALIGN="left"> <P STYLE="margin-top:0px;margin-bottom:-6px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
  FACE="Times New Roman" SIZE="5"><B>UNITED STATES </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="5"><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT></P> <P
  STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="3"><B>Washington, D.C. 20549 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:-6px"><FONT SIZE="1">&nbsp;</FONT></P>
  <TABLE WIDTH="60%">
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  <TD WIDTH="39%">&nbsp;</TD>
  <TD WIDTH="21%"><HR SIZE="1" NOSHADE COLOR="#000000" ALIGN="left"></TD></TR></TABLE> <P STYLE="margin-top:0px;margin-bottom:-6px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
  FACE="Times New Roman" SIZE="5"><B>FORM 8-K </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="3"><B>CURRENT
  REPORT </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="3"><B>Pursuant to Section 13 or 15(d) of the
  </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="3"><B>Securities Exchange Act of 1934 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P
  STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Date of Report (Date of earliest event reported): June 5, 2003 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:-6px"><FONT
  SIZE="1">&nbsp;</FONT></P>
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  <TD WIDTH="39%">&nbsp;</TD>
  <TD WIDTH="21%"><HR SIZE="1" NOSHADE COLOR="#000000" ALIGN="left"></TD></TR></TABLE> <P STYLE="margin-top:0px;margin-bottom:-6px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
  FACE="Times New Roman" SIZE="6"><B>eOn Communications Corporation </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(Exact name of registrant as specified in its charter)
  </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
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  <TD VALIGN="top" ALIGN="center" WIDTH="32%"><FONT FACE="Times New Roman" SIZE="2"><B>Delaware</B></FONT></TD>
  <TD VALIGN="bottom" WIDTH="2%" ><FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="32%"><FONT FACE="Times New Roman" SIZE="2"><B>000-26399</B></FONT></TD>
  <TD VALIGN="bottom" WIDTH="2%" ><FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="32%"><FONT FACE="Times New Roman" SIZE="2"><B>62-1482176</B></FONT></TD></TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="32%"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(State or other</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
  FACE="Times New Roman" SIZE="1"><B>jurisdiction of incorporation)</B></FONT></P></TD>
  <TD VALIGN="bottom" WIDTH="2%" ><FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="32%"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(Commission</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
  FACE="Times New Roman" SIZE="1"><B>File Number)</B></FONT></P></TD>
  <TD VALIGN="bottom" WIDTH="2%" ><FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="32%"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(IRS Employer</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
  FACE="Times New Roman" SIZE="1"><B>Identification Number)</B></FONT></P></TD></TR>
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  <TD VALIGN="top" NOWRAP ALIGN="center" WIDTH="47%"><FONT FACE="Times New Roman" SIZE="2"><B>4105 Royal Drive NW, Suite 100, Kennesaw, Georgia</B></FONT></TD>
  <TD VALIGN="bottom" WIDTH="5%" ><FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" ALIGN="center" WIDTH="47%"><FONT FACE="Times New Roman" SIZE="2"><B>30144</B></FONT></TD></TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="47%"><FONT FACE="Times New Roman" SIZE="1"><B>(Address of principal executive offices)</B></FONT></TD>
  <TD VALIGN="bottom" WIDTH="5%" ><FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="47%"><FONT FACE="Times New Roman" SIZE="1"><B>(Zip Code)</B></FONT></TD></TR>
  </TABLE> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Registrant&#146;s
  telephone number, including area code: 770-423-2200 </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>Not
  Applicable </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>(Former name or former address, if changed since last report) </B></FONT></P> <P
  STYLE="margin-top:0px;margin-bottom:-6px"><FONT SIZE="1">&nbsp;</FONT></P><HR SIZE="3" NOSHADE COLOR="#000000" ALIGN="left">
  
  <p Style='page-break-before:always'>
  <HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
  
   <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Item 4.&nbsp;&nbsp;Changes in Registrant&#146;s Certifying Accountant </B></FONT></P> <P
  STYLE="margin-top:0px;margin-bottom:-6px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">On June 5, 2003, upon the recommendation of the Audit Committee of the Board
  of Directors of eOn Communications Corporation (the &#147;Company&#148;), the Board of Directors decided to no longer engage Deloitte &amp; Touche LLP (&#147;Deloitte&#148;) as the Company&#146;s independent auditor, and engaged Grant Thornton, LLP
  (&#147;Grant Thornton&#148;) to serve as the Company&#146;s independent auditor for the fiscal year ending July 31, 2003. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P
  STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">Deloitte&#146;s reports on the Company&#146;s consolidated financial statements for each of the fiscal years ended July 31, 2002 and 2001, did not contain
  an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. Deloitte&#146;s report on the Company&#146;s consolidated financial statements for 2002 was issued on an
  unqualified basis in conjunction with the publication of the Company&#146;s 2002 Annual Report and the filing of the Company&#146;s Annual Report on Form 10-K for the fiscal year ended July 31, 2002. </FONT></P> <P
  STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">During the Company&#146;s fiscal years ended July 31, 2002 and 2001, and the
  subsequent interim period through June 5, 2003, there were no disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Deloitte&#146;s
  satisfaction, would have caused them to make reference to the subject matter in connection with their reports on the Company&#146;s consolidated financial statements for such fiscal years. </FONT></P> <P
  STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">None of the reportable events described under Item 304(a)(1)(v) of Regulation
  S-K occurred within the Company&#146;s fiscal years ended July 31, 2002 and 2001, or the subsequent interim period through June 5, 2003. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P
  STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">The Company has provided Deloitte with a copy of the foregoing disclosures. A copy of Deloitte&#146;s letter to the Securities and Exchange Commission
  dated June 11, 2003, stating Deloitte&#146;s agreement with such statements, is filed as Exhibit 16.1 to this report. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P
  STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">During the Company&#146;s fiscal years ended July 31, 2002 and 2001, and the subsequent interim period through June 5, 2003, the Company did not consult
  Grant Thornton regarding (i) either 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 Company&#146;s consolidated financial statements, or
  (ii)&nbsp;any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K). </FONT></P> <P
  STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><B>Item 7.&nbsp;&nbsp;Financial Statements, Pro Forma Financial Information and Exhibits
  </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:-6px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">(c)&nbsp;&nbsp;Exhibits </FONT></P> <P
  STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:7%"><FONT FACE="Times New Roman" SIZE="2">The following exhibits are filed as part of this report: </FONT></P> <P
  STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
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  <TD VALIGN="bottom" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Exhibit<BR>Number</B></FONT><BR><HR WIDTH="44" SIZE="1" NOSHADE COLOR="#000000"></TD>
  <TD VALIGN="bottom" WIDTH="8%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="89%" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Description</B></FONT></P><HR WIDTH="65" SIZE="1" NOSHADE COLOR="#000000"></TD></TR>
  <TR>
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="2">16.1</FONT></TD>
  <TD VALIGN="bottom" WIDTH="8%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman" SIZE="2">Letter from Deloitte &amp; Touche LLP to the Securities and Exchange Commission dated June 11, 2003.</FONT></TD></TR>
  </TABLE>
  
  <p Style='page-break-before:always'>
  <HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
  
   <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>SIGNATURE </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
  <P STYLE="margin-top:0px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">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, on June 11, 2003. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P><DIV ALIGN="right">
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  <TR>
  <TD VALIGN="top" COLSPAN="3" WIDTH="90%"> <P STYLE="margin-left:1.00em; text-indent:-1.00em"><FONT FACE="Times New Roman" SIZE="2"><B>E<SMALL>ON</SMALL> C<SMALL>OMMUNICATIONS</SMALL> C<SMALL>ORPORATION</SMALL></B><SMALL></SMALL></FONT></P></TD></TR>
  
  <TR>
  <TD HEIGHT="16"></TD>
  <TD HEIGHT="16" COLSPAN="2"></TD></TR>
  <TR>
  <TD VALIGN="top" WIDTH="8%"><FONT FACE="Times New Roman" SIZE="2">By:</FONT></TD>
  <TD VALIGN="bottom" WIDTH="2%" ><FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="top" ALIGN="center" WIDTH="90%"><FONT FACE="Times New Roman" SIZE="2">/s/&nbsp;&nbsp;&nbsp;&nbsp;T<SMALL>ROY</SMALL> E. L<SMALL>YNCH</SMALL> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD></TR>
  <TR>
  <TD VALIGN="bottom"><FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" COLSPAN="2"><HR SIZE="1" NOSHADE COLOR="#000000"></TD></TR>
  <TR>
  <TD VALIGN="top"><FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="2%" ><FONT SIZE="1">&nbsp;</FONT></TD>
  <TD VALIGN="bottom" ALIGN="center" WIDTH="90%"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1">Troy E. Lynch</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT
  FACE="Times New Roman" SIZE="1">President and Chief Executive Officer</FONT></P></TD></TR>
  </TABLE></DIV>
  
  <p Style='page-break-before:always'>
  <HR  SIZE="3" COLOR="#999999" WIDTH="100%" ALIGN="CENTER">
  
   <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2"><B>EXHIBIT INDEX </B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
  SIZE="1">&nbsp;</FONT></P>
  <TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" ALIGN="center">
  
  <TR>
  <TD VALIGN="bottom" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Exhibit<BR>Number</B></FONT><BR><HR WIDTH="44" SIZE="1" NOSHADE COLOR="#000000"></TD>
  <TD VALIGN="bottom" WIDTH="8%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="89%" ALIGN="center"> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="1"><B>Description</B></FONT></P><HR WIDTH="65" SIZE="1" NOSHADE COLOR="#000000"></TD></TR>
  <TR>
  <TD HEIGHT="8"></TD>
  <TD HEIGHT="8" COLSPAN="2"></TD></TR>
  <TR>
  <TD VALIGN="top" ALIGN="center" WIDTH="3%"><FONT FACE="Times New Roman" SIZE="2">16.1</FONT></TD>
  <TD VALIGN="bottom" WIDTH="8%" ><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
  <TD VALIGN="bottom" WIDTH="89%"><FONT FACE="Times New Roman" SIZE="2">Letter from Deloitte &amp; Touche LLP to the Securities and Exchange Commission dated June 11, 2003.</FONT></TD></TR>
  </TABLE>
  </BODY></HTML>
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metadata_filer: {"company-data": {"conformed-name": "EON COMMUNICATIONS CORP", "cik": "0001084752", "assigned-sic": "4813", "irs-number": "621482178", "state-of-incorporation": "DE", "fiscal-year-end": "0731"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-26399", "film-number": "03740071"}, "business-address": {"street1": "4105 ROYAL DRIVE NW", "street2": "SUITE 100", "city": "KENNESAW", "state": "GA", "zip": "30144", "phone": "7704232200"}, "mail-address": {"street1": "4105 ROYAL DRIVE NW", "street2": "SUITE 100", "city": "KENNESAW", "state": "GA", "zip": "30144"}, "former-company": {"former-conformed-name": "CORTELCO SYSTEMS INC", "date-changed": "19990421"}}
text: Form 8-K
  UNITED STATES
  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): June 5, 2003
  eOn Communications Corporation
  (Exact name of registrant as specified in its charter)
  Delaware
  000-26399
  62-1482176
  (State or other
  jurisdiction of incorporation)
  (Commission
  File Number)
  (IRS Employer
  Identification Number)
  4105 Royal Drive NW, Suite 100, Kennesaw, Georgia
  30144
  (Address of principal executive offices)
  (Zip Code)
  Registrant's
  telephone number, including area code: 770-423-2200
  Not
  Applicable
  (Former name or former address, if changed since last report)
  Item 4.  Changes in Registrant's Certifying Accountant
  On June 5, 2003, upon the recommendation of the Audit Committee of the Board
  of Directors of eOn Communications Corporation (the "Company"), the Board of Directors decided to no longer engage Deloitte & Touche LLP ("Deloitte") as the Company's independent auditor, and engaged Grant Thornton, LLP
  ("Grant Thornton") to serve as the Company's independent auditor for the fiscal year ending July 31, 2003.
  Deloitte's reports on the Company's consolidated financial statements for each of the fiscal years ended July 31, 2002 and 2001, did not contain
  an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. Deloitte's report on the Company's consolidated financial statements for 2002 was issued on an
  unqualified basis in conjunction with the publication of the Company's 2002 Annual Report and the filing of the Company's Annual Report on Form 10-K for the fiscal year ended July 31, 2002.
  During the Company's fiscal years ended July 31, 2002 and 2001, and the
  subsequent interim period through June 5, 2003, there were no disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Deloitte's
  satisfaction, would have caused them to make reference to the subject matter in connection with their reports on the Company's consolidated financial statements for such fiscal years.
  None of the reportable events described under Item 304(a)(1)(v) of Regulation
  S-K occurred within the Company's fiscal years ended July 31, 2002 and 2001, or the subsequent interim period through June 5, 2003.
  The Company has provided Deloitte with a copy of the foregoing disclosures. A copy of Deloitte's letter to the Securities and Exchange Commission
  dated June 11, 2003, stating Deloitte's agreement with such statements, is filed as Exhibit 16.1 to this report.
  During the Company's fiscal years ended July 31, 2002 and 2001, and the subsequent interim period through June 5, 2003, the Company did not consult
  Grant Thornton regarding (i) either 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 Company's consolidated financial statements, or
  (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
  Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits
  (c)  Exhibits
  The following exhibits are filed as part of this report:
  Exhibit
  Number
  Description
  16.1
  Letter from Deloitte & Touche LLP to the Securities and Exchange Commission dated June 11, 2003.
  SIGNATURE
  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, on June 11, 2003.
  E
  ON
  C
  OMMUNICATIONS
  C
  ORPORATION
  By:
  /s/    T
  ROY
  E. L
  YNCH
  Troy E. Lynch
  President and Chief Executive Officer
  EXHIBIT INDEX
  Exhibit
  Number
  Description
  16.1
  Letter from Deloitte & Touche LLP to the Securities and Exchange Commission dated June 11, 2003.