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United States
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K
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CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
DATE OF REPORT (DATE OF EARLIEST EVENT RECORDED) NOVEMBER 20,1998
WEST COAST ENTERTAINMENT CORPORATION
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
DELAWARE
(STATE OR OTHER JURISDICTION OF INCORPORATION OR ORGANIZATION)
0-28072 04-3278751
(COMMISSION FILE NUMBER) (I.R.S. EMPLOYER IDENTIFICATION NUMBER)
ROUTE 413 AND DOUBLE WOODS ROAD, 19047
LANGHORNE, PENNSYLVANIA
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
(215) 968-4318
(Registrant's telephone number, including area code)
N/A
(Former name or former address, if changed since last report)
TOTAL NUMBER OF PAGES: 1
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(i) On November 20, 1998, the Registrant informed its independent auditors,
PricewaterhouseCoopers LLP ("PWC") of the termination of their work, effective
as of that date.
(ii) The reports of PWC on the financial statements of the Registrant for each
of the two fiscal years in the period ended January 31, 1998 did not contain any
adverse opinion or disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles.
(iii) The Audit Committee of the Board of Directors of the Registrant met and
discussed changing their independent certifying auditors on October 12, 1998.
During the month of October, the Registrant met with and solicited engagement
letters from two independent certifying auditors; it is anticipated that a
selection from the two will be made by the Registrant within two weeks.
(iv) In connection with its audits for the two most recent fiscal years
ended January 31, 1998, and through November 20, 1998, there have been no
disagreements with PWC 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 PWC would have caused them
to make reference thereto in their report on the financial statements for such
years.
The Registrant has requested that PWC furnish it with a letter addressed to the
SEC stating whether it agrees with the above statements. A copy of PWC's letter
to the SEC, dated November 30, 1998, is filed as Exhibit 16 to the Form 8-K.
The Registrant will file another Current Report on Form 8-K with respect to its
new independent auditors after making their selection.
Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) Financial Statements of Businesses Acquired.
None.
(b) Pro Forma Financial Information
None.
(c) Exhibits.
16. Letter re change in Certifying Accountant
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.
West Coast Entertainment Corporation
Date: November 30, 1998
By: /s/ RICHARD G. KELLY
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Richard G. Kelly
Chief Financial Officer
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PRICEWATERHOUSECOOPERS LLP
160 Federal Street
Boston, MA 02110
Telephone (617) 439 4390
November 30, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
West Coast Entertainmant Corporation
We have read Item 4 of West Coast Entertainment Corporation's Form 8-K dated
November 30, 1998 and are in agreement with the statements contained in
paragraph 4(i), (ii) and (iv) therein.
Yours very truly,
/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
