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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
April 26, 2000
(Date of Report)
ASCENT ENTERTAINMENT GROUP, INC.
(Exact name of registrant as specified in its charter)
Delaware 0-27192 52-1930707
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(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation or organization) File No.) Identification No.)
1225 Seventeenth Street, Suite 1800
Denver, Colorado 80202
(Address of principal executive offices)
(303) 308-7000
(Registrant's telephone number, including area code)
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Item 4. Change in Registrant's Certifying Accountant
(a) Previous independent public accountants.
(i) On April 19, 2000, the Registrant dismissed
Deloitte & Touche LLP, which served as the
Registrant's independent public accountants since
1995.
(ii) The reports issued by Deloitte & Touche LLP on the
financial statements for the past three fiscal
years of the Registrant did not contain an adverse
opinion nor a disclaimer of opinion, and were not
qualified or modified as to uncertainty, audit
scope or accounting principles.
(iii) The Registrant's Board of Directors approved the
decision to change independent public accountants.
(iv) In connection with its audits for the three most
recent fiscal years and through April 19, 2000,
there were no disagreements with Deloitte & Touche
LLP 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 Deloitte &
Touche LLP, would have caused Deloitte & Touche
LLP to make reference thereto in their report on
the financial statements for such years.
(v) The Registrant has requested that Deloitte &
Touche LLP furnish it with a letter addressed to
the Commission stating whether or not it agrees
with the above statements. A copy of such letter,
dated April 25, 2000, is filed as Exhibit 16.1 to
this Form 8-K.
(b) New independent public accountants.
The Registrant engaged KPMG LLP as its new independent public
accountants as of April 19, 2000. The Registrant's Board of
Directors approved this on April 19, 2000. During the two most
recent fiscal years and through April 20, 2000, the Registrant
has not consulted with KPMG LLP regarding either:
(i) the application of accounting principles to a
specified transaction, either completed or
proposed; or the type of audit opinion that might
be rendered on the Registrant's financial
statements; or
(ii) any matter that was either the subject of a
disagreement (as defined in Item 304(a)(1)(iv) of
Regulation S-K and the related instructions to
this Item: or a reportable event identified (as
described in Item 304(a)(1)(v) of Regulation S-K
and related instruction to this Item).
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Item 7. Financial Statements and Exhibits
(a) Exhibits
Exhibit 16.1 Letter from Deloitte & Touche LLP.
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.
Ascent Entertainment Group, Inc.
By:/s/ David B. Ehrlich
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David B. Ehrlich
Vice President, General Counsel
Date: April 26, 2000
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EXHIBIT INDEX
Exhibit No. Description
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16.1 Letter from Deloitte & Touche LLP.
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Exhibit 16.1
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, DC 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4(a) of Form 8-K Ascent
Entertainment Group, Inc. dated April 26, 2000.
Yours truly,
By:/s/ Deloitte & Touche LLP
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Deloitte & Touche LLP
Denver, Colorado
April 25, 2000
