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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
DECEMBER 30, 1999
Date of report (Date of earliest event reported)
BIG BUCK BREWERY & STEAKHOUSE, INC.
(Exact Name of Registrant as Specified in Charter)
MICHIGAN 0-20845 38-3196031
(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification Number)
550 SOUTH WISCONSIN STREET
GAYLORD, MICHIGAN 49734
(Address of Principal Executive Offices, including Zip Code)
(517) 731-0401
(Registrant's Telephone Number, including Area Code)
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ITEM 4 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On December 30, 1999, the board of directors engaged Plante & Moran,
LLP ("PM") as the company's new independent accountant for the fiscal year
ending January 2, 2000. During the two most recent fiscal years and through
December 30, 1999, the company did not consult with PM on items which (1)
involved the application of accounting principles to a specific completed or
contemplated transaction, (2) involved the type of audit opinion that might
be rendered on the company's financial statements, or (3) concerned the
subject matter of a disagreement or reportable event with the former auditor
(as described in Regulation S-B Item 304(a)(1)(iv)).
On December 30, 1999, the board of directors dismissed Arthur
Andersen LLP ("AA") as the company's independent accountant. The reports of
AA on the financial statements for the past two fiscal years contained no
adverse opinion or disclaimer of opinion and were not qualified or modified
as to uncertainty, audit scope or accounting principles. The audit committee
and the board of directors participated in and approved the decision to
change independent accountants. In connection with its audits for the two
most recent fiscal years and through December 30, 1999, there have been no
disagreements with AA 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 AA would have caused AA
to make reference thereto in its report on the financial statements for such
years. During the two most recent fiscal years and through December 30, 1999,
there have been no reportable events (as defined in Regulation S-B Item
304(a)(1)(iv)). AA has furnished the company with a letter addressed to the
SEC stating that it agrees with the above statements. A copy of this letter
is included as an exhibit to this report.
ITEM 7 FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
(c) Exhibits.
16 Letter on Change in Certifying Accountant.
2
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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 hereunto duly authorized on January 4, 2000.
BIG BUCK BREWERY & STEAKHOUSE, INC.
By: /s/ Anthony P. Dombrowski
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Anthony P. Dombrowski
Chief Financial Officer
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EXHIBIT INDEX
<TABLE>
<CAPTION>
EXHIBIT
NUMBER DESCRIPTION
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<S> <C>
16 Letter on Change in Certifying Accountant.
</TABLE>
4
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EXHIBIT 16
January 4, 2000
Mail Stop 11-3
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read and agree with the comments in Item 4 of the Form 8-K of Big
Buck Brewery & Steakhouse, Inc. dated December 30, 1999.
Very truly yours,
/s/ ARTHUR ANDERSEN LLP
ARTHUR ANDERSEN LLP
