SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
Amendment No. 1
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): January 25, 2000
------------------
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
-----------------
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant.
On January 27, 2000 Lytkowski & Co., Inc. (the "Former Accountant") for
Arthur Treacher's, Inc. (the "Company") resigned. The Former Accountant had
served as the Company's independent public accountant prior to its resignation
for fiscal year ended June 30, 1999. The Former Accountant's report on the
financial statements for the past year 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 during the fiscal year ended
June 30, 1999 or for the interim periods through January 27, 2000.
The Company has engaged Daris Monk & Company to replace the Former
Accountant as the Company's independent certifying public accountant. The
engagement of the new accountant was ratified by the Company's Board of
Directors on March 19, 2000.
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.
May 16, 2000 ARTHUR TREACHER'S INC.
By:/s/ William Saculla, President
William Saculla, President
Exhibit 16.1
Lytkowski & Co., Inc.
Certified Public Accountants
- -------------------------------------------------------------
May 12, 2000
PERSONAL AND CONFIDENTIAL
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, we
reported on the consolidated financial statements of Arthur Treacher's, Inc. as
of and for the year ended June 30, 1999. On January 27, 2000, we resigned. We
have read Arthur Treacher's, Inc.'s statements included under Item 4 of its Form
8-K dated April 20, 2000, 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 Daris Monk & Company as independent certified public
accountants and that such engagement was ratified by the Board of Directors on
March 19, 2000.
Very truly yours,
/S/ Lytkowski & Co., Inc.
Lytkowski & Co., Inc.
- -------------------------------------------------------------
8th Floor Annex 1422 Euclid Avenue Cleveland, OH 44115-1975
Telephone: 216 696 5394 Fax: 216-696-8696
