WHIRLPOOL CORP /DE/
8-K/A, 1999-02-25
HOUSEHOLD APPLIANCES
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<PAGE>
 
                                                                  CONFORMED COPY



                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                   _________________________________________

                                   FORM 8-K/A
                                 CURRENT REPORT


                     Pursuant to Section 13 or 15(d) of the
                        Securities Exchange Act of 1934


       Date of Report (Date of earliest event reported) February 8, 1999


                             WHIRLPOOL CORPORATION
      --------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)


          Delaware                  1-3932                38-1490038
- ----------------------------   ------------------    ---------------------     
(State or other jurisdiction    (Commission File      (I.R.S. Employer
      of incorporation)              Number)          Identification No.)




           2000 M63 North,  Benton Harbor, Michigan      49022-2692
           --------------------------------------------------------
            (Address of principal executive officers)   (Zip Code)

                                (616)-923-5000
              --------------------------------------------------
              Registrant's telephone number, including area code
<PAGE>
 
Item 4.   Changes in Registrant's Certifying Accountants
         
The Board of Directors of the Registrant's subsidiary, Multibras S.A.
Eletrodomesticos ("Multibras"), announced on February 8, 1999 the engagement of
Ernst & Young LLP as its independent auditors for the fiscal year ending
December 31, 1999 to replace the firm of PricewaterhouseCoopers Auditores
Independentes, Brazil, who were dismissed as auditors of Multibras effective
February 8, 1999. Multibras does not have an audit or similar committee of the
Board of Directors.

The reports of PricewaterhouseCoopers Auditores Independentes, Brazil, on the
financial statements of Multibras for the past two fiscal years did not contain
an adverse opinion or a disclaimer of opinion and were not qualified or modified
as to uncertainty, audit scope, or accounting principles.

In connection with the audits of the financial statements of Multibras for each
of the two fiscal years ended December 31, 1998 and through February 8, 1999,
there were no disagreements with PricewaterhouseCoopers Auditores Independentes,
Brazil, on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope and procedures which, if not resolved to
the satisfaction of PricewaterhouseCoopers Auditores Independentes, Brazil,
would have caused PricewaterhouseCoopers Auditores Independentes, Brazil, to
make reference to the matter in their report. The Company has requested
PricewaterhouseCoopers Auditores Independentes, Brazil, to furnish it a letter
addressed to the Commission stating whether it agrees with the above statements.
A copy of that letter, dated February 22, 1999 is filed as Exhibit 1 to this
Form 8-K/A.
<PAGE>
 
                                   SIGNATURE

     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.

                                       WHIRLPOOL CORPORATION
                                       Registrant 


Date: February 25, 1999              By: /s/ Robert T. Kenagy
                                        ---------------------
                                  Name: Robert T. Kenagy
                                  Title: Associate General Counsel and Secretary






<PAGE>
                                                                       EXHIBIT 1

February 22, 1999



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549



Ladies and Gentlemen:

We have read Item 4 of Form 8-K/A amending the Form 8-K dated February 8, 1999
of Whirlpool Corporation and are in agreement with the statements contained
therein.

Yours very truly,



PricewaterhouseCoopers
Auditores Independentes
Sao Paulo, Brazil


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