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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
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PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of Earliest Event Reported) October 13, 1999
Commission File No. 0-22191
CCA COMPANIES INCORPORATED
(Exact Name of Registrant)
Delaware 65-0675901
(State or Other Jurisdiction of (I.R.S. Employer
Incorporation or Organization) Identification Number)
9130 S. Dadeland Blvd.
Suite 1602
Miami, FL 33156
(Address of Principal Executive Offices)
(305) 670-3838
(Registrant's Telephone Number, Including Area Code)
N/A
(Former Name, Former Address and Former Fiscal Year,
if changed Since Last Report)
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Item 4. Change in Registrant's Certifying Accountants
As previously indicated on Form 8-K filed by CCA Companies Incorporated
(the "Company") on September 3, 1999, the Company received a letter on July 23,
1999 from its then principal accountants, BDO Seidman, LLP ("BDO") notifying the
Company of their resignation as independent accountants for the Company.
The Company has engaged Spear Safer Harmon & Co. ("SSH"), a member firm
of Horwath International, as the successor accounting firm to BDO effective
October 13, 1999. The engagement of SSH has been approved by the Board of
Directors of the Company. Prior to the engagement of SSH there were no
consultations by the Company with SSH relating to disclosable disagreements with
BDO, how accounting principles would be applied by SSH to a specific
transaction, or the type of opinion SSH might render.
Item 7. Financial Statements and Exhibits:
(a) Not applicable
(b) Not applicable
(c) Not applicable
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SIGNATURES
In accordance with the requirements of the Securities Exchange Act of
1934, the registrant has caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.
CCA COMPANIES INCORPORATED
Dated: October 15, 1999 By: /s/ Dallas R. Dempster
Dallas R. Dempster
Chief Executive Officer and President
By: /s/ Miles R. Greenberg
Miles R. Greenberg
Chief Financial Officer
