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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
AMENDMENT NO. 1 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): December 11, 1995
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THE UNITED ILLUMINATING COMPANY
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(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, will
terminate when that audit is completed in 1996.
The reports of Coopers & Lybrand L.L.P. on the financial
statements of the Registrant for the fiscal years 1993 and 1994 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 and through December 11, 1995, 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
and/or through December 11, 1995, 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) (1) 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
01/02/96 By /s/ Robert L. Fiscus
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Robert L. Fiscus
President and
Chief Financial Officer
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(letterhead of Coopers & Lybrand)
COOPERS Coopers & Lybrand L.L.P.
& LYBRAND
a professional services firm
CONSENT OF INDEPENDENT ACCOUNTANTS
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We consent to the incorporation by reference in the Registration
Statement of The United Illuminating Company Seabrook 1 Secured
Lease Obligation Bond filing on Form S-3 (No. 33-64003), of our
report, dated January 23, 1995, on the audits of the consolidated
financial statements and the financial statement schedule of The
United Illuminating Company as of December 31, 1994, 1993 and
1992 and for the years then ended, which report is included in
this Annual Report on Form 10-K. We also consent to the
reference of our firm under the caption "Experts and Legality".
/s/ Coopers & Lybrand L.L.P.
Hartford, Connecticut
December 22, 1995
