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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
October 13, 1999
Date of Report (Date of earliest event reported)
THORN APPLE VALLEY, INC.
(Exact name of registrant as specified in its charter)
Michigan 000-06566 38-1964066
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
26999 Central Park Boulevard, Suite 300, Southfield, MI 48076
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (248) 213-1000
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Not Applicable
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
On October 13, 1999, the client-auditor relationship between Thorn Apple
Valley, Inc. (the "Company") and PricewaterhouseCoopers LLP, the independent
accountants for the Company, ceased. In connection with its audits for fiscal
years 1998 and 1997, and during the interim period preceding
PricewaterhouseCoopers LLP's resignation, there were no disagreements between
the Company and PricewaterhouseCoopers LLP on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure for such years, which disagreements, if not resolved to the
satisfaction of PricewaterhouseCoopers LLP, would have caused them to make
reference to the subject matter of the disagreement in connection with their
report on the financial statements. PricewaterhouseCoopers LLP's reports with
respect to the Company's financial statements for fiscal 1998 and 1997 contained
no adverse opinion or disclaimer of opinion and were not qualified or modified
as to audit scope or accounting principles.
The Company has requested that PricewaterhouseCoopers LLP furnish it with a
letter addressed to the Securities and Exchange Commission confirming that they
agree with the above statements. A copy of such letter, dated November 17, 1999,
is filed as Exhibit 16.2 to this Form 8-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits:
16.1 Letter from PricewaterhouseCoopers LLP confirming
cessation of client-auditor relationship.
16.2 Letter of PricewaterhouseCoopers LLP confirming
agreement with statements in Form 8-K.
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FORM 8-K
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the registrant has duly caused this Report to be signed on its behalf
by the undersigned hereunto duly authorized.
THORN APPLE VALLEY, INC.
By: /s/ Ronald D. Risher
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Vice President and Corporate Controller
Dated: November 17, 1999
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EXHIBIT INDEX
Exhibit Description
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16.1 Letter from PricewaterhouseCoopers LLP confirming cessation of
client-auditor relationship.
16.2 Letter of PricewaterhouseCoopers LLP confirming agreement with
statements in Form 8-K.
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EXHIBIT 16.1
October 13, 1999
Mr. Louis Glazier
Executive Vice President, Finance and Administration
Thorn Apple Valley, Inc.
26999 Central Park Boulevard, Suite 300
Southfield, MI 48076
Dear Mr. Glazier:
This is to confirm that the client-auditor relationship between Thorn Apple
Valley, Inc. (Commission File Number 000-6566) and PricewaterhouseCoopers LLP
has ceased.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
cc: Office of the Chief Accountant
SECPS Letter File, Mail Stop 11-3
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
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EXHIBIT 16.2
November 17, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Thorn Apple Valley, Inc. (copy attached),
which we understand will be filed with the Commission, pursuant to Item 4 of
Form 8-K, as part of the Company's Form 8-K report dated November 17, 1999. We
agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
