SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
FORM 8-K
Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): December 21, 1998;
( December 19, 1998)
GREAT NORTHERN GAS COMPANY
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(Exact Name of Registrant as specified in its charter)
Colorado 0-9675 38-1900351
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(State or other (Commission (IRS Employer
jurisdiction of file number) I. D. Number)
incorporation)
621 Seventeenth Street, Suite 2150 80293
Denver, Colorado (Zip Code)
(Address of principal executive offices)
Registrant's Telephone Number, including area code: (303) 295-0938
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Item 4. Changes in Registrant's Certifying Accountant.
On December 19, 1998, the Registrant dismissed Arthur Andersen LLP and
hired Causey Demgen & Moore Inc. None of the accountant's reports of Arthur
Andersen LLP on the financial statements of the Registrant contained any adverse
opinion or disclaimer of opinion, or were modified as to uncertainty, audit
scope or accounting principles. The decision to change accountants was approved
by the Board of Directors of Registrant and was based solely on cost
considerations. At the time the Registrant changed accountants, there were no
disagreements with Arthur Andersen LLP whether or not resolved, on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure which, if not resolved to the satisfaction of Arthur Andersen
LLP, would have caused Arthur Andersen LLP to make reference to the subject
matter of the disagreements in connection with any of its reports.
Item 7. Financial Statements and Exhibits.
(a) Financial Statements: None
(b) Pro forma financial information: None
(c) Exhibits: Exhibit 16 re: Change in certifying accountant
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, as amended, the Registrant has caused this report to be signed on its
behalf by the undersigned duly authorized officer.
GREAT NORTHERN GAS COMPANY
(Registrant)
By: /S/ Thomas L. DiGrappa
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Thomas L. DiGrappa
President
Arthur Andersen
December 18, 1998
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Dear Sir/Madam:
We have read Item 4 included in the Form 8-K dated December 18, 1998 of Great
Northern Gas Company filed with the Securities and Exchange Commission and are
in agreement with the statements contained therein.
Very truly yours,
/S/ Arthur Andersen
cc: Thomas L. Digrappa
Great Northern Gas Company
