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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): January 7, 2004
Commission File Number: 0-12742
SPIRE CORPORATION
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(Exact name of Registrant as specified in charter)
MASSACHUSETTS 04-2457335
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(State or other jurisdiction (I.R.S. Employer
of incorporation) Identification Number)
ONE PATRIOTS PARK
BEDFORD, MASSACHUSETTS 01730-2396
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(Address of principal executive offices)
781-275-6000
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(Registrant's telephone number)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On January 7, 2004, Spire Corporation (the "Company") engaged Vitale,
Caturano & Company ("VCC") as its new principal independent accountant. The
engagement of VCC was approved by the Company's Audit Committee.
Neither the Company nor anyone else on its behalf has consulted with
VCC during the Company's two most recent fiscal years or the subsequent interim
period prior to VCC's engagement as the Company's principal independent
accountant regarding the matters or events set forth and described in Item
304(a)(2)(i) and (ii) of Regulation S-B.
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.
SPIRE CORPORATION
Date: January 8, 2004 By: /s/ Roger G. Little
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Roger G. Little
President, Chief Executive Officer
and Chairman of the Board