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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 8-K
Pursuant to section 13 or 15(d) of the
Securities Exchange Act of 1934
May 1, 2000
(Date of Report [date of earliest event reported])
Commission File Number: 333-59541
GREAT LAKES ACQUISITION CORPORATION
(Exact name of registrant as specified in its charter)
DELAWARE 76-0576974
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
551 Fifth Avenue, New York, New York 10176
(Address of principal executive offices) (Zip Code)
(212) 370-5770
(Registrant's telephone number, including area code)
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
(a) On May 1, 2000, the Board of Directors of Great Lakes Acquisition
Corporation (the "Company"), decided not to reappoint the firm of Enrst &
Young LLP as the Company's independent public accountants. In their place,
effective the same date, the Board of Directors engaged the firm of Deloitte &
Touche LLP as the Company's independent public accountants for the fiscal year
ended December 31, 2000.
(b) Enrst & Young LLP's reports on the Company's financial statements
for the period from May 22, 1998 to December 31, 1998 and the fiscal year ended
December 31, 1999 contained no adverse opinion or disclaimer of opinion nor
were they qualified as to uncertainty, audit scope or accounting principles.
The Company had no substantive operations prior to May 22, 1998.
(c) In connection with the prior audits for the period from May 22,
1998 to December 31, 1998 and the fiscal year ended December 31, 1999 and the
interim period preceding the dismissal of Enrst & Young LLP, there have been
no disagreements with Enrst & Young LLP on any matter of accounting principles
or practices, financial statement disclosure or audit scope or procedure.
(d) The Company did not consult with Deloitte & Touche LLP with regard
to any matter concerning the application of accounting principles to any
specific transactions, either completed or proposed, or the type of audit
opinion that might be rendered with respect to the Company's financial
statements.
(e) The Company has requested that Enrst & Young LLP review the
disclosures contained herein and furnish it with a letter addressed to the
Commission stating whether or not they are in agreement with the above
statements. A copy of said letter, dated May 8, 2000, is filed as Exhibit 16
to this Form 8-K.
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Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) EXHIBITS
Exhibit 16. Letter from Enrst & Young LLP
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.
GREAT LAKES ACQUISITION CORPORATION
Date: 5/8/00 /s/James D. McKenzie
James D. McKenzie
President and Chief Executive Officer
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Enrst & Young LLP 787 Seventh Avenue Phone: 212 773 3000
New York, New York 10019
May 8, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated May 1, 2000 of Great Lakes Acquisition
Corporation and are in agreement with the statements contained in paragraphs
(a) through (c) and paragraph (e) on page two therein. We have no basis to
agree or disagree with other statements of the registrant contained therein.
Ernst & Young LLP
