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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
December 18, 2000
(Date of earliest event reported)
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EASYRIDERS, INC.
(Exact name of registrant as specified in its charter)
Delaware 001-14509 33-0811505
(State or other (Primary Standard Industrial (I.R.S. Employer
jurisdiction of Classification Code Number) Identification No.)
incorporation or
organization)
28210 Dorothy Drive
Agoura Hills, California 91301
(818) 889-8740
(Address, including zip code, and telephone number, including area code,
of registrant's principal executive offices)
J. Robert Fabregas, Chief Financial Officer and Interim Chief Executive Officer
Easyriders, Inc.
28210 Dorothy Drive
Agoura Hills, California 91301
(818) 889-8740, ext. 548
(Name, address, including zip code, and telephone number, including area code,
of agent for service)
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Item 4. Changes in Registrant's Certifying Accountant.
On November 22, 2000, Easyriders, Inc. ("Company") filed a report on Form
8-K advising that Deloitte & Touche LLP ("D&T") had decided to resign as the
Company's certifying accountants, and that as of such date the Company was in
discussions with another accounting firm to assume the responsibility of
certifying accountant. These discussions have led to the appointment of the
accounting firm of Stonefield Josephson, Inc. ("SJI") to replace D&T as the
Company's certifying accountant. This appointment was authorized by the
Company's board of directors on December 18, 2000, and consented to by Nomura
Holding America, Inc. ("Nomura"), the Company's senior secured noteholder,
pursuant to a letter received by the Company from Nomura on December 20, 2000.
Prior to the appointment of SJI, the Company had never consulted SJI
regarding any matter concerning (i) the application of accounting principles to
any specific transaction, either completed or proposed; or the type of audit
opinion that might be rendered on the Company's financial statements, nor was
any written report nor oral advice provided that SJI concluded was an important
factor considered by the Company in reaching a decision as to an accounting,
auditing or financial reporting issue, or (ii) any matter which was the subject
of a disagreement with D&T, the prior Certifying Accountant or any matter
requiring disclosure under the rules pertaining to the use of this Form 8-K
("Reportable Events"). As reported in its Form 8-K filed on November 22, 2000,
there were no disagreements with D&T on any matter affecting the Company's
financial statements, and no Reportable Events.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report on Form 8-K to be signed on its behalf by
the undersigned, hereunto duly authorized.
EASYRIDERS, INC.
By: /s/ J. Robert Fabregas
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Name: J. Robert Fabregas
Title: Chief Financial Officer
Interim Chief Executive Officer