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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 of 15(d) of the
Securities Exchange Act of 1934
November 15, 2000
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Date of Report (date of earliest event reported)
AMERICAN WAGERING, INC.
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Exact name of Registrant as Specified in its Charter
Nevada 000-20685 88-0344658
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State or Other Jurisdiction Commission File IRS Employer
of Incorporation Number Identification Number
675 Grier Drive, Las Vegas, NV 89119
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Address of Principal Executive Offices, Including Zip Code
(702) 735-5529
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Registrant's Telephone Number, Including Area Code
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
(a) On November 15, 2000, American Wagering, Inc. (the "Registrant"),
engaged Piercy, Bowler, Taylor & Kern as its independent accountants for the
fiscal year ended January 31, 2001. Also on November 15, 2000, Arthur Andersen
LLP was dismissed as the Registrant's independent accountants.
(b) Arthur Andersen LLP's reports on the Registrant's financial statements
for the fiscal years ended January 31, 1999 and January 31, 2000 contained no
adverse opinion or disclaimer of opinion nor were they qualfied as to audit
scope or accounting principles.
(c) The Registrant's Board of Directors made the decision to engage Piercy,
Bowler, Taylor & Kern. The Registrant has an audit committee, which also
approved the decision to change auditors.
(d) In connection with the prior audits for the fiscal years ended January
31, 1999 and January 31, 2000, and from January 31, 2000 to November 15, 2000
there have been no disagreements with Arthur Andersen LLP on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure.
(e) The Registrant did not consult with Piercy, Bowler, Taylor & Kern with
regard to any matter concerning the application of accounting principles to any
specific transactions, either completed or proposed, or the type of audit
opinion that might be rendered with respect to the Registrant's financial
statements.
(f) The Registrant has requested that Arthur Andersen LLP review the
disclosures contained herein and that firm has been given an opportunity to
furnish the Registrant with a letter addressed to the Commission containing any
new information, clarification of the Registrant's expression of its view, or
the respect in which it does not agree with the statements made by the
Registrant herein. Such letter is filed as an exhibit to this Report.
Item 7. FINANCIAL STATEMENT, PRO FORMA FINANCIAL INFORMATON AND EXHIBITS.
(a) EXHIBITS
Exhibit 16. Letter from Arthur Andersen LLP
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.
American Wagering, Inc.
Dated: November 15, 2000 By: /s/ Robert D. Ciunci
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Robert D. Ciunci
Chief Financial Officer
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ARTHUR ANDERSEN LLP
Suite 500 South
3773 Howard Hughes Parkway
Las Vegas, Nevada 89109-0949
November 15, 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 November 15, 2000, of
American Wagering, Inc. filed with the Securities and Exchange Commission and
are in agreement with the statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
ARTHUR ANDERSEN LLP
