UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-KA
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report March 31, 1997
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WOLOHAN LUMBER CO.
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(Exact name of registrant as specified in its charter)
Michigan 38-1746752
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(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification Number)
1740 Midland Road, Saginaw, Michigan 48603
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(Address of principal executive offices)
(517) 793-4532
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(Registrant's telephone number, including area code)
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Item 5. Other Events
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The information provided herein is an update of information reported in
the Registrants Form 8-K dated November 1, 1996.
At a meeting held on November 1, 1996, the Board of Directors of the
Company approved the engagement of Rehmann Robson as its independent
auditors for the fiscal year ending December 27, 1997, to replace the
firm of Ernst & Young LLP, who was dismissed as auditors of the Company
effective March 31, 1997. Ernst & Young LLP continued to serve as the
Company's independent auditors for the fiscal year ended December 28,
1996. The audit committee of the Board of Directors approved the change
in auditors on October 31, 1996.
The reports of Ernst & Young LLP on the Company's financial statements
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 Company's financial statements for
each of the two fiscal years ended December 28, 1996, and December 31,
1995, and in the subsequent interim period, there were no disagreements
with Ernst & Young LLP on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope and
procedures which, if not resolved to the satisfaction of Ernst & Young
LLP, would have caused Ernst & Young LLP to make reference to the matter
in their report.
The Company has requested Ernst & Young LLP to furnish it a letter
addressed to the Commission stating whether it agrees with the above
statements. A copy of that letter, dated March 31, 1997 is filed as
Exhibit 1 to this Form 8-KA.
Item 7. Financial Statements and Exhibits
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(c) The following exhibit is filed as part of this Report.
1) Letter from Ernst & Young LLP to the Securities and Exchange
Commission.
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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 thereto duly authorized.
WOLOHAN LUMBER CO.
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Registrant
Date: March 31, 1997 /s/David G. Honaman
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David G. Honaman
Vice President - Administration
and Chief Financial Officer
Exhibit 7 (c) 1
[ERNST & YOUNG LLP LETTERHEAD]
[ERNST & YOUNG LLP LOG0]
March 31, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
We have read Item 5 of Form 8K-A dated March 31, 1997 of Wolohan Lumber Co.
and are in agreement with the statements contained in the third and fourth
paragraphs, and the first sentence of the fifth paragraph on page two
therein. We have no basis to agree or disagree with other statements of the
registrant contained therein.
/s/Ernst & Young LLP
