SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D)
OF THE SECURITIES EXCHANGE ACT OF 1934
Date of report (date of earliest event reported):
NOVEMBER 5, 1996
CARROLS CORPORATION
(Exact name of Registrant as specified in its charter)
Delaware
(State or other jurisdiction of incorporation)
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1-6553 16-0958146
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(Commission File No.) (I.R.S. Employer
Identification No.
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968 James Street, Syracuse, New York 13203
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code:
(315) 424-0513
Not Applicable
(Former Name or Former Address, if Changed Since Last Report)
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ITEM 4 - CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On October 29, 1996, the board of directors of the Company voted to
approve the dismissal of the accounting firm of Coopers & Lybrand, L.L.P.
as their principal audit accountant and has engaged the services of Arthur
Andersen L.L.P. as their principal audit accountants.
Coopers & Lybrand, L.L.P. were the principal audit accountants during
the two years ended December 31, 1995 and their report on the financial
statements for the periods ended December 31, 1994 and 1995 did not contain
an adverse opinion or disclaimer of opinion nor were financial statement
opinions qualified or modified as to uncertainty, as to audit scope or as
to accounting principles.
There have been no disagreements on any matters of accounting
principles or practices, financial statement disclosure, or auditing scope
of procedure with the accounting firm of Coopers & Lybrand, L.L.P. for the
most recent two years or any subsequent interim period.
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ITEM 7 -( C ) EXHIBITS
16.1 LETTER RE CHANGE IN CERTIFYING ACCOUNTANT.
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.
Dated: November 5, 1996
CARROLS CORPORATION
By: ______________________________
Name: Alan Vituli
Title: Chief Executive Officer
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EXHIBIT 16.1
October 31, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Carrols Corporation (copy attached),
which we understand will be filed with the Commission, pursuant to Item 4
of Form 8-K, as part of the Company's Form 8-K report for the month of
November, 1996. We agree with the statements concerning our Firm in such
Form 8-K.
Very truly yours,
COOPERS & LYBRAND LLP
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EXHIBIT INDEX
EXHIBIT NUMBER EXHIBIT TITLE PAGE NUMBER
Exhibit 16.1 Letter re change in 4
certifying Accountant
EXHIBIT 16.1
October 31, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Carrols Corporation (copy attached),
which we understand will be filed with the Commission, pursuant to Item 4
of Form 8-K, as part of the Company's Form 8-K report for the month of
November, 1996. We agree with the statements concerning our Firm in such
Form 8-K.
Very truly yours,
COOPERS & LYBRAND LLP
