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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
AMENDMENT NO. 3 TO
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 1, 1996
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THE UNITED ILLUMINATING COMPANY
(Exact name of registrant as specified in its charter)
Connecticut 1-6788 06-0571640
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(State, or other jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
157 Church Street, New Haven, Connecticut 06506
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(Address of principal executive offices) (Zip Code)
Registrant's Telephone Number,
Including Area Code (203) 499-2000
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None
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On December 11, 1995, the Board of Directors of
the Registrant voted to employ Price Waterhouse LLP as
the principal accountant to audit the Registrant's
financial statements for the fiscal year 1996. The
engagement of Coopers & Lybrand L.L.P., which has been
employed as the principal accountant to audit the
Registrant's financial statements for the fiscal year
1995, terminated when that audit was completed on
March 1, 1996.
The reports of Coopers & Lybrand L.L.P. on the
financial statements of the Registrant for the fiscal
years 1993, 1994 and 1995 have not contained any
adverse opinion or a disclaimer of opinion, and neither
of these reports was qualified or modified as to
uncertainty, audit scope or accounting principles.
During the fiscal years 1993, 1994, 1995 and through
March 1, 1996, the Registrant had no disagreement with
Coopers & Lybrand L.L.P. on any matter of accounting
principles or practices, financial statement
disclosure, or auditing scope or procedure; and no
event of the kinds listed in paragraphs (v) (A) through
(D) of Regulation S-K Item 304(a)(1) occurred.
Neither the Registrant, nor any other person on
behalf of the Registrant, has, at any time during the
fiscal years 1993, 1994, 1995 and/or through March 1,
1996, consulted Price Waterhouse LLP on items that (1)
were or should have been subject to SAS 50 or (2)
concerned the subject matter of a disagreement or
reportable event with Coopers & Lybrand L.L.P. (as
described in Regulation S-K Item 304(a)(2)).
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Item 7. Financial Statements and Exhibits.
(c) Exhibits
Exhibit
Table
Item Exhibit
Number Number Description
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(16) (2) Letter of Coopers & Lybrand L.L.P.
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SIGNATURE
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.
THE UNITED ILLUMINATING COMPANY
Registrant
March 6, 1996 By /s/ Robert L. Fiscus
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Robert L. Fiscus
President and
Chief Financial Officer
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EXHIBIT 2
[Letterhead of Coopers & Lybrand L.L.P.]
COOPERS & LYBRAND L.L.P.
Whitney Grove Square
2 Whitney Avenue Suite 207
New Haven, Connecticut
06510
March 4, 1996
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Gentlemen:
We have read the statements made by The United
Illuminating Company in Amendment No. 3 to Form 8-K,
dated March 1, 1996, which we understand will be filed
with the Commission pursuant to Item 4 of 8-K. We
agree with the statements concerning our Firm in such
Form 8-K, as amended.
Very truly yours,
/s/ Coopers & Lybrand L.L.P.
