Three D Auditor Change

Three D Departments Inc., parent of the Three D Bed and Bath chain, said Friday that it dismissed Price Waterhouse LLP as its auditor and hired BDO Seidman LLP. Three D chief financial officer Steven R. Kerkstra said the move was part of the company’s “expense reduction program.”

Three D said in a Securities and Exchange Commission filing that Price’s audits the past two years contained no adverse opinions and that there were no disagreements over accounting issues that led to Price’s dismissal.