UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A2
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES AND EXCHANGE ACT OF 1934
May 15, 1998
(Date of report)
HomeSide Lending, Inc.
(Exact name of registrant as specified in its charter)
Florida 1-12979 59-2725415
(State or other jurisdiction (Commission file number) (I.R.S. Employer
of incorporation) Identification No.)
7301 Baymeadows Way, Jacksonville, FL 32256
(Address of principal executive offices) (Zip Code)
(904) 281-3000
(Registrant's telephone number, including area code)
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant
(a) Effective April 1, 1998, HomeSide Lending, Inc. dismissed its prior
certifying accountants, Arthur Andersen, L.L.P. and retained as its new
certifying accountants, KPMG Peat Marwick, L.L.P. Arthur Andersen's report on
HomeSide's financial statements during the two most recent fiscal years and all
subsequent interim periods preceding the date hereof contained no adverse
opinion or a disclaimer of opinions, and was not qualified as to uncertainty,
audit scope or accounting principles. The decision to change accountants was
approved by HomeSide's Board of Directors.
During the last two fiscal years and the subsequent interim period to
the date hereof, there were no disagreements between HomeSide and Arthur
Andersen on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if
not resolved to the satisfaction of Arthur Andersen would have caused it to make
a reference to the subject matter of the disagreements in connection with its
reports.
None of the "reportable events" described in Item 304(a)(1) of
Regulation S-K occurred with respect to HomeSide within the last two fiscal
years and the subsequent interim period to the date hereof.
(b) Effective April 1, 1998, HomeSide Lending engaged KPMG Peat
Marwick, L.L.P. as its principal accountants. During the last two fiscal years
and the subsequent interim period to the date hereof, HomeSide did not consult
KPMG Peat Marwick regarding any of the matters or events set forth in Item
304(a)(2) of Regulation S-K.
Item 7. Financial Statements and Exhibits
(c) Exhibits
Exhibit 16 - Letter from Arthur Andersen to the Securities and
Exchange Commission dated April 6, 1998.
Exhibit 16.1 - Letter from Arthur Andersen to HomeSide
Lending dated May 15, 1998
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.
HomeSide Lending, Inc.
(Registrant)
Date: May 15, 1998 By:_/s/Ann Mackey_______________
Ann Mackey
Senior Vice President, Finance Director
Exhibit 16
ARTHUR
ANDERSEN
April 6, 1998
Arthur Andersen LLP
Office of the Chief Accountant
Securities and Exchange Commission 2700 Barnett Center
450 Fifth Street, N.W. 50 North Laura Street
Washington, DC 20549 Jacksonville, FL 32302
904 355 7521
904 632 4202 Fax
Dear Sir / Madam:
We have read Item 4 included in the Forms 8-K dated April 3, 1998, of HomeSide,
Inc. and HomeSide Lending, Inc. filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
cc:
Mr. Kevin D. Race
Exhibit 16.1
ARTHUR ANDERSEN
May 15, 1998
Mr. Kevin D. Race Arthur Andersen LLP
HomeSide Lending, Inc. 2700 Barnett Center
7301 Baymeadows Way 50 North Laura Street
Jacksonville, FL 32256 Jacksonville FL 32202
904 355 7521
904 632 4202 Fax
Dear Kevin:
This is to confirm that the client-auditor relationship between HomeSide, Inc.
and HomeSide Lending, Inc. (Commission File Numbers 1-12655 and 1-12979 and
Arthur Andersen LLP has ceased in connection with the issuance of the Company's
Forms 10-K on May 11, 1998.
Very truly yours,
Arthur Andersen LLP
cc:
SEC Office of the Chief Accountant