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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
Current Report Pursuant to Section 13 or 15(d) of the
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report: April 15, 1997
BUTLER MANUFACTURING COMPANY
BMA Tower - Penn Valley Park
Post Office Box 419917
Kansas City, Missouri 64141-0917
Phone (816) 968-3000
Incorporated in the State of Delaware
Commission File No. 001-12335
I.R.S. Employer Identification Number: 44-0188420
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Item 4. Changes In Registrant's Certifying Accountant.
On April 15, 1997, the Audit Committee of the Board of Directors of the
Butler Manufacturing Company (the "Company"), chose to engage Arthur Andersen
L.L.P. ("AA") as independent accountants to audit the financial statements of
the Company for the year ending December 31, 1997, rather than to reengage KPMG
Peat Marwick, LLP ("KPMG").
KPMG was the accounting firm that conducted the audit and that reported on the
Company's financial statements for the year ended December 31, 1996, and years
prior thereto. It is contemplated that KPMG will continue to audit the financial
statements of Butler Buildings Systems, Ltd. ("BBS"), for the year ending
December 31, 1997. BBS is the Company's United Kingdom subsidiary, which is not
a "significant subsidiary" within the meaning of Item 304 of Regulation S-K.
The reports of KPMG for the past two years contain no adverse opinion
or disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles. Further, during the two most recent fiscal
years and interim period subsequent to December 31, 1996, there have been no
disagreements between the Company and KPMG with respect to any matters referred
to in Item 304(a)(1)(iv) of Regulation S-K, and no events referred to in Item
304(a)(1)(v) of Regulation S-K.
The Company has not consulted with AA during the Company's two most
recent fiscal years and interim period with respect to any of the matters
referred to in item 304(a)(2) of Regulation S-K.
Item 7. Financial Statements and Exhibits.
(a) - (b) Not Applicable.
(c) Exhibits.
16.1 Letter from KPMG Peat Marwick LLP to the Securities and
Exchange Commission dated April 21, 1997.
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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 thereunto duly authorized.
BUTLER MANUFACTURING COMPANY
Date: 4-22-97 s/ John H. Holland
By:
Name: John J. Holland
Title: Vice President - Finance
Chief Financial Officer
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EXHIBIT INDEX
Exhibit No. Description
16.1 Letter from KPMG Peat Marwick L.L.P. to the Securities and Exchange
Commission dated April 21, 1997.
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EXHIBIT 16.1
[LOGO]
[LOGO] PEAT MARWICK LLP 1897-1997
1000 Walnut, Suite 1600 Telephone 816 474-6480 Telefax 816 656 9652
P. O. Box 13127
Kansas City, MO 64199
Securities and Exchange Commission April 22, 1997
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Butler Manufacturing Company and,
under the date of February 4, 1997, we reported on the consolidated financial
statements of Butler Manufacturing and subsidiaries as of and for the years
ended December 31, 1996 and 1995. On April 15, 1997, our appointment as
principal accountants was terminated. We have read Butler Manufacturing
Company's statements included under Item 4 of its Form 8-K dated April 22, 1997,
and we agree with such statements.
Very truly yours,
s/KPMG Peat Marwick LLP
