SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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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) June 17, 1999 (June 14, 1999)
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ATLANTIC EXPRESS TRANSPORTATION CORP.
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(Exact name of Registrant as specified in charter)
New York 0-24247 13-3923467
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(State or other jurisdic- (Commission (IRS Employer
tion of incorporation) File Number) Identification No.)
7 North Street, Staten Island, New York 10302
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (718) 442-7000
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Item 4. Change in Registrant's Certifying Accountant
On June 14, 1999, Atlantic Express Transportation Corp. ("Registrant")
dismissed its former independent accountants BDO Seidman LLP ("BDO") and engaged
Arthur Anderson LLP to audit the Registrant's consolidated financial statements.
The decision to change independent accountants was recommended and approved by
the Registrant's Board of Directors.
BDO served as independent accountants of the Registrant's financial
statements for the years ended June 30, 1998 and 1997. The report of BDO on the
Registrant's consolidated financial statements for the years ended June 30, 1998
and 1997 contained no adverse opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope or accounting principle. In
connection with its audits for the years ended June 30, 1998 and 1997, and
during the fiscal year 1999 prior to BDO's dismissal, the Registrant had no
disagreements with BDO on matters of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements if not resolved to the satisfaction of BDO would have caused them
to make reference thereto in their report on the consolidated financial
statements for such years.
The Registrant has requested that BDO furnish it with a letter addressed
to the Securities and Exchange Commission stating whether or not it agrees with
the above statement. A copy of such letter, dated June 17, 1999, is filed as
Exhibit "16" to this Form 8-K.
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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 hereunto duly authorized.
ATLANTIC EXPRESS TRANSPORTATION CORP
June 18, 1999 By:/s/ Nathan Schlenker
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Nathan Schlenker, CFO
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BDO BDO Seidman, LLP 380 Madison Avenue
- --- Accountants and Consultants New York, New York 10017-5101
Telephone: (212) 885-8000
Fax: (212) 697-1299
June 17, 1999
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Gentlemen:
We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that occurred on June 14, 1999, to be filed by our former client, Atlantic
Express Transportation Corp. We agree with the statements made in response to
that item insofar as they relate to our Firm.
Very truly yours,
/s/ BDO Seidman, LLP
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BDO Seidman, LLP
