SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
AMENDMENT NO. 1 TO 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): December 4, 1996
Apple Computer, Inc.
(Exact name of registrant as specified in its charter)
California 0-10030 94-2404110
(State or other (Commission (I.R.S. Employer
jurisdiction of File Number) Identification No.)
incorporation or
organization)
1 Infinite Loop, Cupertino, California 95014
(Address of principal executive offices)
Registrant's telephone number, including area code: (408) 996-1010
Not Applicable
(Former name or former address, if changed since last report.)
Exhibit Index on Page 3
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Items 1 through 3, 5, 6 and 8 Not Applicable.
Item 4. Changes in Registrant's Certifying Accountant
On December 4, 1996, the Audit and Finance
Committee of the Registrant's Board of Directors
recommended, and the Registrant's Board of Directors
approved, the engagement of the independent certified
public accounting firm of KPMG Peat Marwick LLP to
audit the consolidated financial statements of the
Registrant for the year ending September 26, 1997.
Accordingly, the engagement of Ernst & Young LLP as
the Registrant's independent auditors was discontinued
effective December 19, 1996.
The reports of Ernst & Young LLP on the
Registrant's consolidated financial statements for each of
the two fiscal years in the period ended September 27,
1996 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 Registrant's
consolidated financial statements for each of the two
fiscal years ended September 27, 1996 and September 29,
1995 and the subsequent interim period prior to and
including December 19, 1996, there were no
disagreements between the Registrant and 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 reports.
There were no reportable events (as defined in
Regulation S-K Item 304(a)(l)(v)) during the two fiscal
years ended September 27, 1996 and September 29, 1995
and the subsequent interim period prior to and
including December 19, 1996.
The Registrant has not consulted with KPMG
Peat Marwick LLP during the last two years or
subsequent interim period prior to and including
December 19, 1996 on either the application of
accounting principles or the type of opinion KPMG Peat
Marwick LLP might issue on the Registrant's financial
statements.
The Registrant requested Ernst & Young LLP to
furnish it with a letter addressed to the Securities and
Exchange Commission stating whether or not Ernst &
Young LLP agrees with the above statements, which
letter is attached as Exhibit 16.1.
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Item 7. Financial Statements, Pro Forma Financial
Information and Exhibits.
(c) Exhibits
Number Exhibit Page
16.1 Letter of Ernst & 4
Young LLP
regarding change in
certifying accountant
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, thereunto
duly authorized.
APPLE COMPUTER, INC.
By: /s/Fred D. Anderson
Fred D. Anderson,
Executive Vice President and
Chief Financial Officer
Date: December 20, 1996
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ERNST & YOUNG LLP 55 Almaden Boulevard Phone: 408 947 5500
San Jose, California 95113 Fax: 408 294 2744
Telex: 701974
December 20, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K/A dated December 20, 1996 of Apple Computer,
Inc. and are in agreement with the statements contained in the second, third,
fourth and sixth paragraphs therein. We have no basis to agree or disagree
with other statements of the registrant contained therein.
Very truly yours,
/s/Ernst & Young LLP
Ernst & Young LLP is a member of Ernst & Young International, Ltd.
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