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): May 4, 1994
FLORIDA ROCK INDUSTRIES, INC.
(Exact name of registrant as specified in its charter)
Florida No. 1-7159 59-0573002
(State of Incorporation) (Commission File Number) (IRS Employer
Identification
No.)
155 East 21st Street
Jacksonville, Florida 32206
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: 904/355-1781<PAGE>
Item 4. Changes in Registrant's Certifying Accountant.
1. On May 4, 1994, the Registrant's independent accountants,
Ernst & Young, were dismissed.
2. On May 4, 1994, the Registrant engaged Deloitte & Touche
as its independent accountants.
3. The independent accountants' reports on the financial
statements of the Registrant for the two most recent fiscal
years ended September 30, 1992 and September 30, 1993
contained no adverse opinions or disclaimers of opinion and
were not qualified or modified as to uncertainty, audit scope,
or accounting principles.
4. The decision to change independent accountants was
recommended and approved by the audit committee of the Board
of Directors of the Registrant.
5. During the Registrant's two most recent fiscal years
ended September 30, 1992 and September 30, 1993 and all
subsequent interim periods preceding such dismissal there
were no disagreements with the former accountant on any matter
of accounting principles or practices, financial statement
disclosure or auditing scope or procedure which, if not
resolved to the satisfaction of the former accountant, would
have caused the former accountant to make reference to the
matter in their report.
Item 7. Financial Statements and Exhibits.
There is attached as an exhibit to this Registrant's report a
letter addressed to the Commission from Ernst & Young confirming
statements made herein by the Registrant.
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.
FLORIDA ROCK INDUSTRIES, INC.
/s/ Ruggles B. Carlson
May 10, 1994 Ruggles B. Carlson
Vice President - Finance and
Treasurer
(Principal Financial and
Accounting Officer)
FLORIDA ROCK INDUSTRIES, INC.
FORM 8-K
EXHIBIT INDEX
Page No. in
Sequential
Numbering
(16) Letter from Ernst & Young addressed to the
Commission dated May 10, 1994. 4
