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~~ 1April 8 , ~~2002~~2003

RECOTON CORPORATION
(Exact name of registrant as specified in charter)

New York (State or other ~~jurisdiction~~jurisdic- tion of incorporation) 0-5860 (Commission File Number) 11-1771737 (IRS Employer Identification No.)

2950 Lake Emma Road, Lake Mary, Florida 32746
(Address of principal executive offices, including Zip Code)

Registrant's telephone number, including area code: 407-333-8900

N.A.
(Former name or former address, if changed since last report)

~~Item~~ITEM 93. ~~Regulation~~Bankruptcy FDor ~~Disclosure.~~Receivership

~~Pursuant~~ toOn aApril ~~November 1~~8, ~~2002~~2003 ~~telephonic~~Recoton ~~response~~Corporation toand anits ~~enquiry~~wholly-owned ~~from~~subsidiaries ~~Warren’s~~Recoton ~~Consumer~~Accessories, Inc., Christie Design Corporation, Recoton Audio Corporation, Recoton Mobile Electronics, ~~Daily~~Inc., ~~the~~Recoton ~~following~~Home ~~appeared~~Audio, Inc., ReCone, Inc., Recoton International Holdings, Inc., Recoton Japan, Inc., InterAct International, Inc., InterAct Holdings, Inc., InterAct Accessories, Inc., and InterAct Technologies, Inc. voluntarily filed for bankruptcy protection in the ~~November~~United 4,States ~~2002~~Bankruptcy Court ~~issue~~for the Southern District of New York under Chapter 11 of the United States Bankruptcy Code. The presiding judge is Allan Gropper. The companies continue to operate their businesses and manage their properties and assets as debtors-in-possession pursuant to section 1107(a) and 1108 of ~~Consumer~~the ~~Electronics~~Bankruptcy Code. ~~Daily~~The proceedings are captioned In re: RECOTON CORPORATION, et al., Debtors (Chapter 11 Case No. 03-12180) (ALG) (to be Jointly Administered).

• Debtor-in-possession financing for the bankruptcy proceedings has been arranged with Recoton’s ~~imposed~~existing ~~layoffs~~senior ~~affecting~~lenders, ~~approximately~~led ~~10%~~by GE Corporate Financial Services. The terms of the ~~Company~~DIP financing require Recoton to sell its remaining businesses and all related assets and apply the proceeds from such sales to reduce Recoton’s ~~workforce~~outstanding indebtedness. These ~~headcout~~sales, ~~reductions~~which are ~~part~~subject to ofthe aapproval ~~restructuring~~of ~~program~~the ~~aimed~~Bankruptcy atCourt, ~~reducing~~are ~~costs.~~expected ~~The~~to ~~staff~~be ~~reductions~~consummated ~~were~~by inJune 30, 2003. Recoton ~~operations~~has ~~across~~retained ~~the~~Jefferies ~~board~~& Company, Inc. as ~~the~~its ~~company~~investment banker ~~went~~to ~~beyond~~market ~~the~~Recoton’s ~~previously-announced~~assets ~~cost~~as ~~cutting~~going ~~activities~~concerns. inTo ~~its~~date, ~~video~~Jefferies & ~~game~~Company, ~~division~~Inc. ~~and~~has ~~manufacturing~~received ~~operations~~several inexpressions ~~Hong~~of ~~Kong~~interest from potential bidders for Recoton’s assets and ~~China~~businesses.

•ITEM ~~Recoton is currently in the process of selling certain other assets~~7. ~~This~~Financial ~~sale~~Statements is consistent with the Company’s previously-announced plans to sell off assets it considers non-strategic to its ongoing business. These sales will not be confined to video game accessories operations, but its core U.S. based consumer electronics operations and ~~accessory~~Exhibits ~~operations are expected not to be effected.~~

~~• There is no truth to reports that Recoton would cease all marketing activities by December 31, 2002.~~ (c) Exhibits

• 99.1 Press ~~The~~Release, ~~Company~~dated isApril ~~scheduled to announce third quarter earnings during the week of November 11~~8, ~~2002~~2003.

SIGNATURES

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.

RECOTON COMPANY

By: /s/ Arnold Kezsbom
      Name: Arnold Kezsbom
      Title: Executive Vice President-Finance

Dated: ~~November~~April 69, ~~2002~~2003

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