UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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): March 31, 1999
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Commission File Number 1-13507
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American Skiing Company
(Exact name of registrant as specified in its charter)
Maine 04-3373730
(State or other jurisdiction of (I.R.S. Employer Identification No.)
incorporation or organization)
P.O. Box 450
Bethel, Maine 04217
(Address of principal executive office) (Zip Code)
(207) 824-5196
(Registrant's telephone number, including area code)
Not Applicable
(Former name, former address and former fiscal year, if changed since last
report.)
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
On March 31, 1999, the Audit committee of the Board of Directors of
American Skiing Company (the "Company") approved the hiring of Arthur Andersen,
LLP as independent accountants of the Company.
During the two most recent fiscal years of the company and through March
31, 1999, the Company did not consult with Arthur Andersen, LLP on matters (i)
regarding the application of accounting principals to a specified transaction or
the type of audit opinion that might be rendered on the Company's financial
cstatements, or (ii) which concerned the subject matter of a disagreement or
reportable event identified in response to paragraphs (a)(1)(iv) and (v) of Item
304 of Regulation S-K with the Company's former auditor.
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.
AMERICAN SKIING COMPANY
Date: March 31, 1999 /s/ Christopher E. Howard
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Christopher E. Howard
Executive Vice President
(Duly Authorized Officer)
Date: March 31, 1999 /s/ Mark J. Miller
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Mark J. Miller
Senior Vice President
Chief Financial Officer
(Principal Financial and
Accounting Officer)
