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) :
December 16, 1999
PETROLEUM HELICOPTERS, INC.
(Exact name of registrant as specified in its charter)
Louisiana 0-9827 72-0395707
(State or other (Commission (I.R.S. Employer
jurisdiction of File Identification No.)
incorporation ) Number )
2121 Airline Drive, Suite
400
P.O. Box 578, Metairie, 70001-5979
Louisiana (Zip Code)
(Address of principal
executive offices)
Registrant's telephone number, including area code:
(504) 828-3323
N/A
(Former name or former address, if changed since last
report.)
ITEM 4. CHANGE IN CERTIFYING ACCOUNTANTS OF PETROLEUM
HELICOPTERS, INC ("PHI").
Disclosures required by Item 304(a)(2) of Regulation S-K.
On December 16, 1999, PHI engaged Deloitte & Touche, LLP as
its new independent accountants. During PHI's two most
recent fiscal years and the subsequent interim period prior
to December 16, 1999, neither PHI nor anyone acting on PHI's
behalf consulted with Deloitte & Touche, LLP regarding
either (i) the application of accounting principles to a
specified transaction, either completed or proposed, or the
type of audit opinion that might be rendered on PHI's
financial statements, or (ii) any matter that was either the
subject of a disagreement (as defined in paragraph
304(a)(1)(iv) of Regulation S-K) or a reportable event (as
described in paragraph 304(a)(1)(v) of Regulation S-K.)
PHI provided a copy of the foregoing disclosure to Deloitte
and Touche, LLP on December 16, 1999, and requested that it
provide PHI with a letter addressed to the Commission in
accordance with Item 304(a)(2)(D) of Regulation S-K if it
wished to provide any new information, clarify PHI's
expression of its views or disagree in any respect with the
disclosure made by PHI. On December 16, 1999, Deloitte &
Touche, LLP informed PHI that it did not wish to provide any
new information, clarify any of PHI's expression of its
views or disagree in any respect with the disclosure made by
PHI.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(a) Financial Statements
None.
(b) Pro forma Financial Information
None.
(c) Exhibits
None.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act
of 1934, the registrant has duly caused this report to be signed by the
undersigned hereunto duly authorized.
PETROLEUM HELICOPTERS INC.
By: /s/ Michael J. McCann
---------------------------
Michael J. McCann
Chief Financial Officer and
Treasurer
Dated: December 22, 1999
