What is the main purpose of this 8-K/A filing?

The main purpose of this 8-K/A filing is to amend a previous 8-K report by including additional audited financial statements for Aviation Technologies, Inc. (ATI), specifically for the fiscal years ended December 31, 2006, 2005, and 2004. This provides a more complete historical financial picture than the original filing.

Why is the inclusion of ATI's 2004 financial statements important?

The inclusion of ATI's 2004 financial statements is important because it expands the historical financial data available for analysis. Investors can now review a three-year period (2004-2006) for ATI, which is crucial for understanding trends, performance over a longer timeframe, and making more informed investment decisions, especially if ATI is a significant subsidiary or acquisition target.

What is the relationship between TransDigm Group and Aviation Technologies, Inc. (ATI)?

While the filing doesn't explicitly state the nature of the relationship, TransDigm Group is filing these financial statements for ATI. This suggests that ATI is likely a subsidiary or a company whose financial performance is material to TransDigm Group, necessitating the disclosure of its audited financial statements.

Where can I find the actual financial statements mentioned in this filing?

The filing states that the audited financial statements of ATI for the fiscal years ended December 31, 2006, 2005, and 2004, are incorporated by reference from Amendment No. 1 to the Filed Registration Statement filed with the SEC. Investors would need to locate Amendment No. 1 to the Registration Statement (Form S-3) filed by TransDigm Group Incorporated to access these financial statements.

TDG 8-K SEC Disclosure — May 14, 2007

Summary

This 8-K/A filing by TransDigm Group Incorporated (TDG) serves as an amendment to a previous 8-K report filed on April 20, 2007. The primary purpose of this amendment is to incorporate additional audited financial statements for Aviation Technologies, Inc. (ATI). Specifically, the amendment provides the audited financial statements for ATI for the fiscal years ended December 31, 2006, 2005, and importantly, 2004. This updated financial information, now including 2004 data for ATI, is crucial for investors seeking a more comprehensive view of the company's historical performance and for evaluating potential strategic decisions or acquisitions. The original filing only referenced the 2006 and 2005 fiscal year financials for ATI, making this amendment a significant enhancement for due diligence and analysis.

Key Highlights

1Amendment to a prior 8-K filing by TransDigm Group Incorporated (TDG).
2The amendment's core purpose is to include additional audited financial statements for Aviation Technologies, Inc. (ATI).
3Incorporates audited financial statements for ATI for the fiscal years ended December 31, 2006, 2005, and 2004.
4This filing provides an expanded historical financial record for ATI compared to the initial report.
5The financial data for ATI is being incorporated by reference from an amended registration statement.
6The earliest event date reported in this amendment is April 20, 2007, relating to the initial 8-K filing.
7Filed on May 13, 2007, with the SEC.

TransDigm Group INC 8-K/A Report, Exhibit Filing (May 14, 2007)

Summary

Key Highlights

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