SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): March 20, 2000
GT INTERACTIVE SOFTWARE CORP.
(Exact name of registrant as specified in its charter)
New York 0-27338 13-3689915
(State or other jurisdiction of (Commission file number) (I.R.S. employer
incorporation or organization) identification no.)
417 Fifth Avenue
New York, NY 10016
(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (212) 726-6500
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Item 4. Changes in Registrant's Certifying Accountants
On March 20, 2000, the Registrant's Board of Directors appointed
Deloitte & Touche, L.L.P. ("D&T") as its independent accountants, replacing
Arthur Andersen LLP (the "Former Accountants").
During the Registrant's two most recent fiscal years and the subsequent
interim period through March 20, 2000, there were no disagreements with the
Former Accountants on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of the Former Accountants,
would have caused them to make reference to the subject matter of the
disagreement in their report. None of the Former Accountants' reports on the
Registrant's financial statements for either of the past two years contained an
adverse opinion or disclaimer of opinion, or was qualified or modified as to
uncertainty, audit scope, or accounting principles.
In addition, there were no reportable events in accordance with Item
304(a)(1)(v) (A)-(D) of Regulation S-K.
A letter from the Former Accountants addressed to the Securities and
Exchange Commission in accordance with Item 304(a)(3) of Regulation S-K, stating
that they agree with the Registrant's response to this Item 4 of the
Registrant's Current Report on Form 8-K, dated March 20, 2000, is filed as an
Exhibit hereto.
Item 7. Financial Statements, Pro Forma Financial Statements and Exhibits.
(c) Exhibits
16.1 Letter from Arthur Andersen LLP, dated March 20, 2000,
addressed to the Securities and Exchange Commission in
accordance with Item 304(a)(3) of Regulation S-K.
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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 thereunto duly authorized.
GT INTERACTIVE SOFTWARE CORP.
By: /s/ Robert DeLaurentis
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Name: Robert DeLaurentis
Title: Acting Chief Financial Officer
Date: March 20, 2000
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EXHIBIT 16.1
[Letterhead of Arthur Andersen LLP]
March 20, 2000
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4 included in the Form 8-K dated March 20, 2000 of GT
Interactive Software Corp. to be filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein.
Very truly yours,
/s/ ARTHUR ANDERSEN LLP
cc: Mr. Robert DeLaurentis, Chief Financial Officer (Acting) --
GT Interactive Software Corp.
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