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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES AND EXCHANGE ACT
Date of report (Date of earliest event reported): April 21, 1999
ARTHUR TREACHER'S, INC..
(Exact Name of Registrant as Specified in Charter)
UTAH 0-22315 34-1413104
(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
7400 BAYMEADOWS WAY, SUITE 300, JACKSONVILLE FLA. 32256
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (904) 739-1200
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Item 4. Changes in Registrant's Certifying Accountant.
On April 21, 1999, KPMG LLP (the "Former Accountant") notified Arthur
Treacher's Inc.(the "Company") that the client-auditor relationship had ceased.
The Former Accountant had served as the Company's independent public accountant
prior to its resignation. The Former Accountant's report on the financial
statements for the past two years did not contain any adverse opinion or a
disclaimer of opinion, nor was it qualified or modified as to any uncertainty,
audit scope or accounting principles. There were no disagreements with the
Former Accountant on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure.
The Company has engaged Lytkowski & Pease LLP to replace the Former
Accountant as the Company's independent certifying public accountant. The
Company anticipates that the engagement of the new accountant will be ratified
by the Company's Board of Directors at the next meeting of the Board.
Item 7. Financial Statements and Exhibits
(c) Exhibits:
16.1 Letter on change in certifying public accountant.
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, the registrant has duly caused this report to be signed on behalf by the
undersigned hereunto duly authorized.
April 26, 1999 ARTHUR TREACHER'S INC.
By:/s/ William Saculla, President
William Saculla, President
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KPMG LLP
Suite 2700, Independent Square Telephone 904 354 5671
One Independent Drive Fax 904 350 1260
P. O. Box 190
Jacksonville, FL 32201-0190
April 28, 1998
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Re: Arthur Treacher's Inc.
Ladies and Gentlemen:
We were previously principal accountants for Arthur Treacher's, Inc. And, under
the date of September 4, 1998, we reported on the consolidated financial
statements of Arthur Treacher's, Inc. As of and for the years ended June 30,
1998 and 1997. On April 19, 1999, we resigned. We have read Arthur Treacher's,
Inc.'s statements included under Item 4 of its Form 8-K dated April 26, 1999,
and we agree with such statements, except that we are not in a position to agree
or disagree with Arthur Treacher's, Inc.'s statement that they have engaged
Lytkowski & Pease LLP as independent certified public accountants and that such
engagement will be ratified by the Board of Directors at the next meeting.
Very truly yours,
KPMG LLP
