SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
Current Report
Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date of Report (date of earliest event reported) February 10, 2000
FrontierVision Operating Partners, L.P.
FrontierVision Capital Corporation
(Exact names of registrants as specified in its charter)
Delaware 333-9535 84-1316775
Delaware 333-9535-01 84-1353734
(States or other (Commission File Nos.) (IRS Employer
jurisdiction of Identification Nos.)
incorporation)
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One North Main Street - Coudersport, PA 16915-1141
(Address of principal executive offices) (Zip Code)
Registrants' telephone number, including area code (814) 274-9830
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Item 4. Changes in Registrant's Certifying Accountant
(a) Effective February 10, 2000, FrontierVision Operating Partners, L.P.
(the "Registrant") dismissed KPMG LLP ("KPMG") as the independent certified
public accountants for FrontierVision Operating Partners, L.P. and subsidiaries.
This decision was made by the general partner of FrontierVision Operating
Partners, L.P. along with the related decision discussed in (b) below to engage
Deloitte & Touche LLP ("Deloitte & Touche"), effective the same date, as the
independent certified public accountants for FrontierVision Operating Partners,
L.P. and subsidiaries.
The audit reports of KPMG on the consolidated financial statements of
FrontierVision Operating Partners, L.P. and subsidiaries as of and for the years
ended December 31, 1997 and December 31, 1998 did not contain any adverse
opinion or disclaimer of opinion, nor were such reports qualified or modified as
to uncertainty, audit scope or accounting principles. During the two fiscal
years ended December 31, 1997 and December 31, 1998 and the subsequent interim
period through September 30, 1999, there were no disagreements with KPMG 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 KPMG, would have caused them to make reference to the subject
matter of the disagreement in connection with their reports.
A letter from KPMG is attached as an exhibit to this Form 8-K.
(b) Effective February 10, 2000, FrontierVision Operating Partners, L.P. engaged
Deloitte & Touche as the independent certified public accountants for
FrontierVision Operating Partners, L.P. and subsidiaries for the fiscal year
ended December 31, 1999. Deloitte & Touche are also the independent certified
public accountants for Adelphia Communications Corporation, the parent and sole
owner of FrontierVision Operating Partners, L.P. See Form 8-K of the Registrant
filed October 15, 1999.
During the Registrant's two fiscal years ended December 31, 1997 and
December 31,1998 and the subsequent interim period preceding Deloitte & Touche's
appointment, the Registrant did not consult Deloitte & Touche regarding (i) the
application of accounting principles to a specific transaction, either completed
or proposed, or the type of audit opinion that might be rendered on the
Registrant's financial statements or (ii) any matter that was either the subject
of a disagreement, as that term is defined in Item 304 (a)(1)(iv) of Regulation
S-K and the related instructions to Item 304, or a reportable event, as that
term is defined in Item 304(a)(1)(v) of Regulation S-K
Item 7. Financial Statements and Exhibits.
(c) Exhibits
Exhibit Number Description
16 Letter from KPMG LLP (filed herewith).
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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 thereunto duly authorized.
Date: February 10, 2000 FRONTIERVISION OPERATING PARTNERS, L.P.
By: FrontierVision Holdings, L.P., its
general partner,
By: FrontierVision Partners, L.P., its
general partner,
By: Adelphia GP Holdings, LLC, its general
partner
By: ACC Operations, Inc., its sole member
By: /s/Timothy J. Rigas
Timothy J. Rigas
Executive Vice President, Treasurer,
and Chief Financial Officer
Date: Februrary 10, 2000 FRONTIERVISION CAPITAL CORP.
By: /s/Timothy J. Rigas
Timothy J. Rigas
Executive Vice President, Treasurer and
Chief Financial Officer
<PAGE>
EXHIBIT INDEX
Exhibit Number Description
16 Letter from KPMG LLP (filed herewith).
Exhibit 16
February 10, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for FrontierVision Operating Partners,
L.P. and, under the date of March 19, 1999, we reported on the consolidated
financial statements of FrontierVision Operating Partners, L.P. and subsidiaries
as of and for the years ended December 31, 1998 and 1997. On February 10, 2000,
our appointment as principal accountants was terminated. We have read
FrontierVision Operating Partners, L.P.'s statements included under Item 4(a) of
its Form 8-K dated February 10, 2000, and we agree with such statements, except
that we are not in a position to agree or disagree as to whether Deloite &
Touche, LLP have been appointed independent certified public accountants of
FrontierVision Operating Partners, L.P. and subsidiaries.
Very truly yours,
KPMG LLP
