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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): October 6, 1998
HARVARD INDUSTRIES, INC.
(Exact name of registrant as specified in charter)
Florida 0-21362 21-0715310
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
3 Werner Way 08833
Lebanon, New Jersey (Zip Code)
(Address of principal executive offices)
Registrant's telephone number, including area code: (908) 437-4100
(Former name or former address, if changed from last report)
NONE
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Item 4. Changes in Registrant's Certifying Accountant
On September 24, 1998, management of Harvard Industries, Inc. (the
"Company") filed a Current Report on Form 8-K (the "Form 8-K") with the
Securities and Exchange Commission to report that the Company dismissed
PricewaterhouseCoopers LLP ("PricewaterhouseCoopers") as the Company's
independent accountants and appointed the firm of Arthur Andersen LLP ("Arthur
Andersen") as the new independent accountants for the Company.
On October 6, 1998, the Company's Board of Directors ratified the
Company's appointment of Arthur Andersen as the new independent auditors of the
Company.
Also on October 6, 1998, PricewaterhouseCoopers furnished a letter to
the Securities and Exchange Commission stating that it agrees with the
disclosure in the Form 8-K relating to PricewaterhouseCoopers' engagement with
the Company. A copy of such letter is attached hereto as Exhibit 16.1 and is
incorporated by reference herein.
Item 7. Financial Statements and Exhibits.
(a)-(b) None.
(b) Exhibits.
16.1 Letter dated October 6, 1998 from PricewaterhouseCoopers LLP
to the Securities and Exchange Commission.
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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.
HARVARD INDUSTRIES, INC.
By:/s/ Roger G. Pollazzi
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Name: Roger G. Pollazzi
Title: Chief Operating Officer
October 7, 1998
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EXHIBIT INDEX
16.1 Letter dated October 6, 1998 from PricewaterhouseCoopers LLP to
the Securities and Exchange Commission.
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PricewaterhouseCoopers LLP
11 Madison Avenue
New York, New York 10010
Telephone (212) 596-8000
Facsimile (212) 591-4850
October 6, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen
Harvard Industries, Inc. (Commission File No. 0-21362)
We have read Item 4 of Harvard Industries, Inc.'s Form 8-K dated September 24,
1998 and are in agreement with the statements contained therein, except that we
make no comment regarding (a) the portion of the first sentence of the first
paragraph related to Arthur Andersen LLP, (b) the second sentence of the first
paragraph, or (c) the last paragraph.
Yours very truly,
/s/ PricewaterhouseCoopers LLP
