UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
__________________________________
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report (Date of Earliest Event Reported): July 13, 2006 (June 28, 2006)
Engineered Support Systems, Inc. Employee Stock Ownership Plan
(Exact name of registrant as specified in its charter)
Delaware 001-08533 13-2632319
(State or other jurisdiction of (Commission (IRS Employer
incorporation or organization) File Number) Identification Number)
201 Evans Lane, St. Louis, Missouri, 63121
(Address of principal executive offices)
(314) 553-4000
(Registrant's telephone number, including area code)
Not Applicable
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:
[ ] 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))
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Item 4.01 Changes in Registrant's Certifying Accountant
On June 28, 2006, Engineered Support Systems, Inc. Employee Stock
Ownership Plan (the "Plan") filed a Current Report on Form 8-K (the "June 8-K")
announcing, among other items, the dismissal of the Plan's independent
registered public accounting firm, PricewaterhouseCoopers LLP ("PwC"). The June
8-K is hereby incorporated by reference. In accordance with Item 4.01 of Form
8-K and Item 304 of Regulation S-K, the Plan provided PwC with a copy of its
disclosures contained in the June 8-K and requested that PwC furnish the Plan
with a letter addressed to the Securities and Exchange Commission ("SEC")
stating whether or not it agrees with the statements made by the Plan in the
June 8-K. On July 11, 2006, the Plan received PwC's response letter; a copy of
that letter is attached hereto as Exhibit 16.1. By filing the letter as an
exhibit as required by SEC regulations, the Plan is not necessarily indicating
its agreement with the statements contained therein.
Item 9.01 Financial Statements and Exhibits
(d)
Exhibit
Number Description
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16.1 Letter from PricewaterhouseCoopers LLP
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 thereunto duly authorized.
ENGINEERED SUPPORT SYSTEMS, INC. EMPLOYEE
STOCK OWNERSHIP PLAN
By: DRS Technologies, Inc.
Plan Administrator
Date: July 13, 2006 By: /s/ Richard A. Schneider
Name: Richard A. Schneider
Title: Executive Vice President,
Chief Financial Officer
EXHIBIT INDEX
Exhibit Number Description
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16.1 Letter from PricewaterhouseCoopers LLP to the Securities
and Exchange Commission dated July 11, 2006