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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
SECURITIES EXCHANGE ACT OF 1934
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Date Of Report -- March 1, 1994
UNC INCORPORATED
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(Exact Name of Registrant as Specified in Charter)
DELAWARE 1-7795 54-1078297
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(State of (Commission (IRS Employer
Incorporation) File Number) Identification Number)
175 ADMIRAL COCHRANE DRIVE, ANNAPOLIS, MARYLAND 21401-7394
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(Address of Principal Executive Offices)
(410) 266-7333
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(Registrant's Telephone Number, Including Area Code)
NOT APPLICABLE
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(Former Address)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
KPMG Peat Marwick were previously the principal certifying
accountants for UNC Incorporated (the "Company"). Following discussions
between KPMG Peat Marwick and Company representatives, the parties
determined that KPMG Peat Marwick would cease to serve as the Company's
auditors effective February 22, 1994. The Company's Audit Committee was
advised of these discussions and approved of this action.
In connection with the audits of the Company's consolidated financial
statements for the fiscal years ended December 31, 1993 and 1992, and in the
subsequent interim period through February 22, 1994, there were no
disagreements between the Company and KPMG Peat Marwick on any matter
of accounting principles or practices, financial statement disclosures or
auditing scope or procedures, which disagreements, if not resolved to KPMG
Peat Marwick's satisfaction, would have caused them to make reference in
connection with their opinion to the subject matter of the disagreement.
The audit report of KPMG Peat Marwick on the consolidated financial
statements of the Company and its subsidiaries as of and for the year ended
December 31, 1992, did not contain any adverse opinion or disclaimer of
opinion, nor was it qualified or modified as to uncertainty, audit scope, or
accounting principles. KPMG Peat Marwick has not yet issued its audit
report on the Company's 1993 consolidated financial statements, and in the
normal course would not do so until the filing of the Company's Annual
Report on Form 10-K for the year ended December 31, 1993. However, the
Company does not expect that KPMG Peat Marwick's audit report on the
Company's 1993 consolidated financial statements, when issued, will contain
any such adverse opinion, disclaimer of opinion, qualification or modification,
except that, as required with respect to changes in accounting principles, the
audit report will make reference to the Company's adoption in 1993 of the
provisions of the Financial Accounting Standards Board's Statement of
Financial Accounting Standards No. 109, Accounting for Income Taxes.
A letter from KPMG Peat Marwick is included as an Exhibit to this
Current Report on Form 8-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
Exhibit No. Description of Exhibit
16 Letter dated March 1, 1994 of KPMG Peat Marwick
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UNC INCORPORATED
S I G N A T U R E
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.
UNC INCORPORATED
By: /s/Robert L. Pevenstein
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Robert L. Pevenstein
Senior Vice President and
Chief Financial Officer
Date: March 1, 1994
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EXHIBIT 16
KPMG Peat Marwick
Certified Public Accountants
2001 M. Street, N.W.
Washington, DC 20036
202/467-3000
Securities and Exchange Commission
Washington, DC 20549
March 1, 1994
Gentlemen:
We were previously principal accountants for UNC Incorporated and, under
the date of February 9, 1993, we reported on the consolidated financial
statements of UNC Incorporated and subsidiaries as of and for the year
ended December 31, 1992. We have not yet issued our report on the 1993
consolidated financial statements. UNC Incorporated and KPMG Peat Marwick
determined that we would cease to serve as the Company's auditors effective
February 22, 1994. We have read UNC Incorporated's statements included
under Item 4 of its Form 8-K dated March 1, 1994, and we agree with such
statements.
Very truly yours,
/s/ KPMG Peat Marwick
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KPMG Peat Marwick
