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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K/A
Current Report
AMENDMENT NO. 1
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported) APRIL 22, 1999
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ORBCOMM GLOBAL, L.P.
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(Exact name of registrant as specified in its charter)
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DELAWARE 333-11149 4-1698039
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
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2455 HORSE PEN ROAD, SUITE 100
HERNDON, VIRGINIA 20171
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (703) 406-6000
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NOT APPLICABLE
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(Former Name or Former Address, if Changed Since Last Report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
The purpose of this report on Form 8-K/A is to amend the Registrant's
Form 8-K filed on April 29, 1999 and file as an exhibit hereto a letter
received by the Registrant from KPMG LLP in response to the statements made in
Item 4 of the Registrant's original Form 8-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA INFORMATION AND EXHIBITS.
(a) Financial Statements of Businesses Acquired. Not applicable.
(b) Pro Forma Financial Information. Not applicable
(c) Exhibits. The following exhibit is filed with this report:
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EXHIBIT NO. DESCRIPTION
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16 Letter from KPMG LLP to the Securities Exchange
Commission regarding Registrant's Form 8-K filed on
April 29, 1999.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
as amended, the Registrant has duly caused this Report to be signed on its
behalf by the undersigned thereunto duly authorized.
ORBCOMM GLOBAL, L.P.
Date: May 14, 1999 By /s/ SCOTT L. WEBSTER
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Scott L. Webster Chairman and Chief
Executive Officer
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EXHIBIT INDEX
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EXHIBIT NO. DESCRIPTION
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16 Letter from KPMG LLP to the Securities Exchange
Commission regarding Registrant's Form 8-K filed on
April 29, 1999.
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[KPMG LETTERHEAD]
EXHIBIT 16
May 13, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
KPMG LLP ("KPMG") was previously the principal accountants for ORBCOMM Global,
L.P. ("ORBCOMM" or the "Company") and two of its affiliates, ORBCOMM USA, L.P.
("ORBCOMM USA") and ORBCOMM International, L.P. ("ORBCOMM International"), and
under date of March 30, 1999 we reported on the financial statements of the
Company, as of and for the years ended December 31, 1998 and 1997. On April 22,
1999 we resigned as the Company's principal accountants. We have read the
Company's statements included in Item 4 of its Form 8-K dated April 29, 1999
("Item 4") and we agree with those statements, except as follows:
The third paragraph of Item 4 purports to describe a disagreement between the
Company and KPMG concerning the Company's accounting for certain contracts with
international service providers and "certain fees" paid by those service
providers. Item 4 states that the Company proposed to recognize revenue from
these fees "on the occurrence of certain events." KPMG believes that a more
accurate and complete description of the disagreement is as follows. Under the
Company's contracts with its international service providers, a provider
typically pays the Company an up-front fee at the time the contract is signed,
and also pays the Company a percentage of the provider's revenues over the life
of the contract, which is usually ten years. The Company proposed to record as
revenue, at the time each such contract was signed and certain other events had
occurred, the entire amount of the up-front payment from the service provider.
KPMG disagreed with that proposal and advised the Company that in this situation
generally accepted accounting principles ("GAAP") require the up-front fee to be
recognized as revenue ratably over the life of the contract. The Company
ultimately adopted the accounting treatment for these contracts which conformed
with GAAP.
Very truly yours,
/s/ KPMG LLP
