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): October 17, 1997
RELIANT BUILDING PRODUCTS, INC.
(Exact Name of Registrant as Specified in Charter)
Delaware Pending 75-1364873
(State or Other Jurisdiction (Commission File Number) (IRS Employer
of Incorporation) Identification No.)
3030 LBJ Freeway, Suite 300, Dallas, Texas 75234
(Address of Principal Executive Offices) (Zip Code)
(972) 919-1000
(Registrant's telephone number, including area code)
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Item 4. Changes in Registrant's Certifying Accountant.
On October 17, 1997 Reliant Building Products, Inc. (the "Company") changed
independent accountants, appointing KPMG Peat Marwick LLP as the Company's
independent accountant for the remainder of fiscal year 1998 in lieu of Ernst
& Young, LLP. The change in independent accountants was approved by the
Audit Committee of the Company's Board of Directors.
Ernst & Young, LLP's reports on the financial statements for the two most
recent fiscal years did not contain an adverse opinion, disclaimer of
opinion, qualification, or modification as to uncertainty, audit scope, or
accounting principles. Furthermore, during the two most recent fiscal years
and the interim period subsequent to March 28, 1997, there have not been any
disagreements with Ernst & Young, LLP 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 Ernst & Young,
LLP, would have caused that firm to make reference to the subject matter of
such disagreements in connection with its report.
The Company has requested Ernst & Young, LLP to furnish a letter addressed to
the Securities and Exchange Commission stating whether it agrees with the
above statements. A copy of such letter, dated October 17, 1997, is filed as
Exhibit 16.1 to this Form 8-K.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
Exhibit Number
and Description
16.1 Letter from Ernst & Young, LLP to the Securities
and Exchange Commission
<PAGE>
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.
RELIANT BUILDING PRODUCTS, INC.
Date: October 21, 1997 By: /s/ Virgil D. Lowe
Virgil D. Lowe,
Vice President
EXHIBIT 16.1
October 17, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K dated October 17, 1997 of Reliant Building
Products, Inc. and are in agreement with the statements contained in the
paragraphs under Item 4 on the page therein. We have no basis to agree or
disagree with other statements of the registrant contained therein.
Very truly yours,
/s/ Ernst & Young, LLP
