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 <P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:0pt;border-bottom:1px solid #000000">&nbsp;</P>
<P STYLE="line-height:3.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P> <P STYLE="margin-top:4pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>UNITED STATES </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>SECURITIES AND EXCHANGE COMMISSION </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>WASHINGTON, D.C. 20549 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>FORM 8-K
</B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>CURRENT REPORT </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>Pursuant
to Section&nbsp;13 or 15(d) </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>of the Securities Exchange Act of 1934 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>Date of Report (Date of earliest event reported): November&nbsp;11, 2013 </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:24pt; font-family:Times New Roman" ALIGN="center"><B>NEOPHOTONICS CORPORATION </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>(Exact name of Company as specified in its charter) </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="center"><B>DELAWARE</B></TD>
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<TD VALIGN="top" ALIGN="center"><B>001-35061</B></TD>
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<TD VALIGN="top" ALIGN="center"><B>94-3253730</B></TD></TR>
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<TD VALIGN="top" ALIGN="center"><B>(State of incorporation)</B></TD>
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<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Commission</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>File No.)</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(IRS Employer</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Identification No.)</B></P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>NeoPhotonics Corporation </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>2911 Zanker Road </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>San
Jose, California 95134 </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Address of principal executive offices and zip code) </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Company&#146;s telephone number, including area code: (408)&nbsp;232-9200 </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the Company under any of the following
provisions (see General Instruction A.2. below): </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT></TD>
<TD ALIGN="left" VALIGN="top">Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425) </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top">Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12) </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top">Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT></TD>
<TD ALIGN="left" VALIGN="top">Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) </TD></TR></TABLE> <P STYLE="font-size:10pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:0pt;border-bottom:1px solid #000000">&nbsp;</P> <P STYLE="line-height:3.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>ITEM&nbsp;2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION. </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">On November&nbsp;14, 2013, NeoPhotonics Corporation (the &#147;Company&#148;) issued a press release regarding the Company&#146;s financial
results for the third quarter ended September&nbsp;30, 2013. A copy of the Company&#146;s press release is furnished and attached as Exhibit&nbsp;99.1 to this Form 8-K. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">The information in this Item&nbsp;2.02 and the exhibit attached hereto shall not be deemed &#147;filed&#148; for purposes of Section&nbsp;18
of the Securities Exchange Act of 1934, as amended (the &#147;Exchange Act&#148;), or subject to the liabilities of that Section or Sections 11 and 12(a)(2) of the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), and shall not be
incorporated by reference in any registration statement or other document filed under the Securities Act or the Exchange Act, whether made before or after the date hereof, regardless of any general incorporation language in such filings, except as
shall be expressly set forth by specific reference in such a filing. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>ITEM&nbsp;3.01. NOTICE OF DELISTING OR FAILURE TO SATISFY A CONTINUED LISTING
RULE OR STANDARD; TRANSFER OF LISTING. </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">(b) The Company&#146;s quarterly report on Form 10-Q as of and for the three and nine months
ended September&nbsp;30, 2013 was due to be filed with the Securities and Exchange Commission (the &#147;SEC&#148;) by November&nbsp;12, 2013, and would be deemed to be timely filed if the Company filed a Form 12b-25 with the SEC by
November&nbsp;13, 2013, and then filed the Form 10-Q with the SEC by November&nbsp;18, 2013. However, the Company will not be able to file the Form 10-Q by November&nbsp;18, 2013 for the reasons discussed in Item&nbsp;4.02 below. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">In light of the foregoing, the Company notified the New York Stock Exchange (&#147;NYSE&#148;) on November&nbsp;13, 2013 that once the Company
misses the November&nbsp;18, 2013 filing date, the Company will not be in compliance with the continued listing requirements of the NYSE, and may be subject to certain suspension and delisting procedures as specified in Section&nbsp;802.01E,
&#147;SEC Annual Report Timely Filing Criteria,&#148; of the NYSE&#146;s Listed Company Manual. The Company intends to file its Quarterly Report on Form 10-Q upon completion of the work and auditor reviews described in Item&nbsp;4.02 below. Upon
making such filing, the Company expects to again be in compliance with the continued listing requirements of the NYSE. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>ITEM&nbsp;4.01. CHANGES IN
REGISTRANT&#146;S CERTIFYING ACCOUNTANT. </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">On October&nbsp;4, 2013, the Company filed a Current Report on Form 8-K to disclose that
PricewaterhouseCoopers LLP (&#147;PwC&#148;) effectively resigned as its independent registered public accounting firm as of November&nbsp;15, 2013. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">The Company has appointed Deloitte&nbsp;&amp; Touche LLP (&#147;Deloitte&#148;) to assume the role of its new independent registered public
accounting firm.&nbsp;The appointment was approved by the audit committee of the board of directors of the Company (the &#147;Audit Committee&#148;) on November&nbsp;11, 2013 and will be effective as of November&nbsp;15, 2013. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">During the fiscal years ended December&nbsp;31, 2012 and 2011 and through November&nbsp;11, 2013, the Company has not consulted with Deloitte
regarding any of the following: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top">The application of accounting principles to a specific transaction, either completed or proposed; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">2.</TD>
<TD ALIGN="left" VALIGN="top">The type of audit opinion that might be rendered on the Company&#146;s consolidated financial statements, and none of the following was provided to the Company: (a)&nbsp;a written report, or (b)&nbsp;oral advice that
Deloitte concluded was an important factor considered by us in reaching a decision as to accounting, auditing or financial reporting issue; or </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">3.</TD>
<TD ALIGN="left" VALIGN="top">Any matter that was the subject of a disagreement or a reportable event, as such terms are defined in Item&nbsp;304(a)(1)(iv) and (v), respectively, of Regulation S-K. </TD></TR></TABLE>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>ITEM&nbsp;4.02. NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED AUDIT REPORT OR COMPLETED INTERIM REVIEW. </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">(a) On November&nbsp;11, 2013, the Audit Committee and management of the Company concluded, after prior discussion with PwC, that the
consolidated financial statements included in the Company&#146;s Quarterly Reports on Form 10-Q/A and 10-Q for each of the quarterly and year-to-date periods ended March&nbsp;31, 2013 and June&nbsp;30, 2013 should no longer be relied upon as a
result of an error presented in such financial statements. </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">The Company&#146;s consolidated condensed financial statements for the first quarter of 2013
(previously filed with the SEC in its quarterly report on Form 10-Q/A for such quarter) included a real estate registration tax of approximately $0.5 million as a component of the property, plant and equipment acquired as part of the purchase of
NeoPhotonics Semiconductor (formerly the Optical Component Unit of LAPIS Semiconductor). Upon further examination as to the nature and party legally responsible for the payment of the real estate registration tax, the Company has concluded that the
tax amount should have been expensed as an acquisition cost.&nbsp;As such, the Company has concluded that it will need to restate its financial statements for the first and the second quarters of 2013 to reflect a decrease in cash flows from
operating activities of approximately $0.5 million, an increase of cash flows from investing activities of approximately $0.5 million, and an increase in loss before income taxes of $0.5 million in the first quarter of 2013 and the six months ended
June&nbsp;30, 2013.</P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">The Company has determined that there is not enough time to complete the necessary close of its accounting records,
perform procedures to adjust its financial statements for the item discussed above and reviews by an independent registered public accounting firm, and amend its quarterly reports on Form 10-Q/As for the quarters ended March&nbsp;31, 2013 and
June&nbsp;30, 2013, as well as file its quarterly report on Form 10-Q for the quarter ended September&nbsp;30, 2013, prior to the required filing date. The Company intends to complete its review of the purchase transaction and the work related to
the close of its accounting records as of September&nbsp;30, 2013 and for the three and nine months then ended, to make appropriate changes in its prior financial statements, and to amend and file its quarterly reports on Form&nbsp;10-Q/A and 10-Q
for the first and second quarters of 2013 and file its Form 10-Q for the quarter ended September&nbsp;30, 2013 after the completion of the appropriate work and auditor quarterly reviews. The Company has not reached a conclusion and is assessing the
impact of the error described above on its internal control over financial reporting. </P>

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<TD WIDTH="9%" VALIGN="top" ALIGN="left"><B>ITEM&nbsp;9.01</B></TD>
<TD ALIGN="left" VALIGN="top"><B>FINANCIAL STATEMENTS AND EXHIBITS. </B></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>(d)</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Exhibits. </B></TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top" NOWRAP>99.1</TD>
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<TD VALIGN="top">Press release issued by NeoPhotonics Corporation on November 14, 2013.</TD></TR>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>SIGNATURES </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:8%; font-size:10pt; font-family:Times New Roman">Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top">Date: November&nbsp;14, 2013</TD>
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<TD VALIGN="bottom" COLSPAN="3">NEOPHOTONICS CORPORATION</TD></TR>
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<TD VALIGN="bottom">By:</TD>
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<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Cal R. Hoagland</P></TD></TR>
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<TD VALIGN="bottom">Cal R. Hoagland</TD></TR>
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<TD VALIGN="bottom">Interim Chief Financial Officer</TD></TR>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>INDEX TO EXHIBITS </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="bottom" NOWRAP ALIGN="center"><B>Exhibit<BR>Number</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP><B>Description</B></TD></TR>


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<TD VALIGN="top" NOWRAP>99.1</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Press release issued by NeoPhotonics Corporation on November 14, 2013.</TD></TR>
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{"company-data": {"conformed-name": "NEOPHOTONICS CORP", "cik": "0001227025", "assigned-sic": "3674", "irs-number": "000000000", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-35061", "film-number": "131216655"}, "business-address": {"street1": "2911 ZANKER ROAD", "city": "SAN JOSE", "state": "CA", "zip": "951342125", "phone": "4082329200"}, "mail-address": {"street1": "2911 ZANKER ROAD", "city": "SAN JOSE", "state": "CA", "zip": "95134"}}
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): November 11, 2013
NEOPHOTONICS CORPORATION
(Exact name of Company as specified in its charter)
DELAWARE
001-35061
94-3253730
(State of incorporation)
(Commission
File No.)
(IRS Employer
Identification No.)
NeoPhotonics Corporation
2911 Zanker Road
San
Jose, California 95134
(Address of principal executive offices and zip code)
Company's telephone number, including area code: (408) 232-9200
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the Company under any of the following
provisions (see General Instruction A.2. below):
¨
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
¨
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
¨
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION.
On November 14, 2013, NeoPhotonics Corporation (the "Company") issued a press release regarding the Company's financial
results for the third quarter ended September 30, 2013. A copy of the Company's press release is furnished and attached as Exhibit 99.1 to this Form 8-K.
The information in this Item 2.02 and the exhibit attached hereto shall not be deemed "filed" for purposes of Section 18
of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or subject to the liabilities of that Section or Sections 11 and 12(a)(2) of the Securities Act of 1933, as amended (the "Securities Act"), and shall not be
incorporated by reference in any registration statement or other document filed under the Securities Act or the Exchange Act, whether made before or after the date hereof, regardless of any general incorporation language in such filings, except as
shall be expressly set forth by specific reference in such a filing.
ITEM 3.01. NOTICE OF DELISTING OR FAILURE TO SATISFY A CONTINUED LISTING
RULE OR STANDARD; TRANSFER OF LISTING.
(b) The Company's quarterly report on Form 10-Q as of and for the three and nine months
ended September 30, 2013 was due to be filed with the Securities and Exchange Commission (the "SEC") by November 12, 2013, and would be deemed to be timely filed if the Company filed a Form 12b-25 with the SEC by
November 13, 2013, and then filed the Form 10-Q with the SEC by November 18, 2013. However, the Company will not be able to file the Form 10-Q by November 18, 2013 for the reasons discussed in Item 4.02 below.
In light of the foregoing, the Company notified the New York Stock Exchange ("NYSE") on November 13, 2013 that once the Company
misses the November 18, 2013 filing date, the Company will not be in compliance with the continued listing requirements of the NYSE, and may be subject to certain suspension and delisting procedures as specified in Section 802.01E,
"SEC Annual Report Timely Filing Criteria," of the NYSE's Listed Company Manual. The Company intends to file its Quarterly Report on Form 10-Q upon completion of the work and auditor reviews described in Item 4.02 below. Upon
making such filing, the Company expects to again be in compliance with the continued listing requirements of the NYSE.
ITEM 4.01. CHANGES IN
REGISTRANT'S CERTIFYING ACCOUNTANT.
On October 4, 2013, the Company filed a Current Report on Form 8-K to disclose that
PricewaterhouseCoopers LLP ("PwC") effectively resigned as its independent registered public accounting firm as of November 15, 2013.
The Company has appointed Deloitte & Touche LLP ("Deloitte") to assume the role of its new independent registered public
accounting firm. The appointment was approved by the audit committee of the board of directors of the Company (the "Audit Committee") on November 11, 2013 and will be effective as of November 15, 2013.
During the fiscal years ended December 31, 2012 and 2011 and through November 11, 2013, the Company has not consulted with Deloitte
regarding any of the following:
1.
The application of accounting principles to a specific transaction, either completed or proposed;
2.
The type of audit opinion that might be rendered on the Company's consolidated financial statements, and none of the following was provided to the Company: (a) a written report, or (b) oral advice that
Deloitte concluded was an important factor considered by us in reaching a decision as to accounting, auditing or financial reporting issue; or
3.
Any matter that was the subject of a disagreement or a reportable event, as such terms are defined in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K.
ITEM 4.02. NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED AUDIT REPORT OR COMPLETED INTERIM REVIEW.
(a) On November 11, 2013, the Audit Committee and management of the Company concluded, after prior discussion with PwC, that the
consolidated financial statements included in the Company's Quarterly Reports on Form 10-Q/A and 10-Q for each of the quarterly and year-to-date periods ended March 31, 2013 and June 30, 2013 should no longer be relied upon as a
result of an error presented in such financial statements.
The Company's consolidated condensed financial statements for the first quarter of 2013
(previously filed with the SEC in its quarterly report on Form 10-Q/A for such quarter) included a real estate registration tax of approximately $0.5 million as a component of the property, plant and equipment acquired as part of the purchase of
NeoPhotonics Semiconductor (formerly the Optical Component Unit of LAPIS Semiconductor). Upon further examination as to the nature and party legally responsible for the payment of the real estate registration tax, the Company has concluded that the
tax amount should have been expensed as an acquisition cost. As such, the Company has concluded that it will need to restate its financial statements for the first and the second quarters of 2013 to reflect a decrease in cash flows from
operating activities of approximately $0.5 million, an increase of cash flows from investing activities of approximately $0.5 million, and an increase in loss before income taxes of $0.5 million in the first quarter of 2013 and the six months ended
June 30, 2013.
The Company has determined that there is not enough time to complete the necessary close of its accounting records,
perform procedures to adjust its financial statements for the item discussed above and reviews by an independent registered public accounting firm, and amend its quarterly reports on Form 10-Q/As for the quarters ended March 31, 2013 and
June 30, 2013, as well as file its quarterly report on Form 10-Q for the quarter ended September 30, 2013, prior to the required filing date. The Company intends to complete its review of the purchase transaction and the work related to
the close of its accounting records as of September 30, 2013 and for the three and nine months then ended, to make appropriate changes in its prior financial statements, and to amend and file its quarterly reports on Form 10-Q/A and 10-Q
for the first and second quarters of 2013 and file its Form 10-Q for the quarter ended September 30, 2013 after the completion of the appropriate work and auditor quarterly reviews. The Company has not reached a conclusion and is assessing the
impact of the error described above on its internal control over financial reporting.
ITEM 9.01
FINANCIAL STATEMENTS AND EXHIBITS.
(d)
Exhibits.
Exhibit
Number
Description
99.1
Press release issued by NeoPhotonics Corporation on November 14, 2013.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
Date: November 14, 2013
NEOPHOTONICS CORPORATION
By:
/s/ Cal R. Hoagland
Cal R. Hoagland
Interim Chief Financial Officer
INDEX TO EXHIBITS
Exhibit
Number
Description
99.1
Press release issued by NeoPhotonics Corporation on November 14, 2013.