Sani-Tech Industries Inc., a New York company that manufactures and markets a sanitary toilet seat, has merged with Salt Lake-based CEC Industries Corp.

CEC, 350 W. 300 South, owns oil and gas interests, real estate and, through a subsidiary, manufactures household and hardware products. Sani-Tech is based in Hicksville, N.Y.George A. Matthews Jr., CEC president, said completion of the merger is subject to satisfactory conclusion of the companies' due diligence investigations, submission of material to federal and state securities authorities and approval by Sani-Tech shareholders.

Upon completion of the merger, Sani-Tech shareholders will receive in total about 4 million shares of common stock of the surviving company, and CEC shareholders will receive about 4.3 million shares.

CEC will conduct a 21/2-for-1 reverse stock split of its common stock before the merger is completed. Sani-Tech shareholders will receive one share of stock of the surviving company for every 170 shares of Sani-Tech stock they own.