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UNITED STATES
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): SEPTEMBER 28, 1999
HAWAIIAN AIRLINES, INC.
(Exact name of registrant as specified in its charter)
HAWAII 1-8836 99-0042880
(State or other jurisdiction (Commission file number) (I.R.S. employer
of incorporation) identification number)
3375 KOAPAKA STREET, SUITE G350
HONOLULU, HAWAII 96819-1869 96819-1869
(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (808) 835-3700
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
By Report on Form 8-K dated September 28, 1999 and filed October 5, 1999, the
Company reported a change in its certifying accountant from KPMG LLP to Ernst &
Young LLP. The Company provided KPMG LLP with such Report and requested that
KPMG LLP furnish a letter addressed to the Securities and Exchange Commission
stating whether it agrees with the statements made in such Report and, if not,
stating the respects in which it does not agree. The letter from KPMG LLP
responding to such request is included as Exhibit 16 to this Report.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) EXHIBITS
Exhibit 16 Letter from KPMG LLP to the Commission.
SIGNATURE
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.
HAWAIIAN AIRLINES, INC.
Dated: October 12, 1999 By /s/ JOHN L. GARIBALDI
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John L. Garibaldi
Executive Vice President
and Chief Financial Officer
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October 7, 1999
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Hawaiian Airlines, Inc. and, under
the date of March 11, 1999, we reported on the financial statements of Hawaiian
Airlines, Inc. as of and for the years ended December 31, 1998 and 1997. On
September 28, 1999, our appointment as principal accountants was terminated. We
have read Hawaiian Airlines Inc.'s statements included under Item 4 of its Form
8-K dated October 5, 1999, and we agree with such statements, except that we are
not in a position to agree or disagree with Hawaiian Airlines, Inc.'s statements
that the change was recommended and approved by the audit committee of the board
of directors and approved by the board of directors, nor that Ernst & Young LLP
was not engaged regarding the application of accounting principles to a
specified transaction or the type of audit opinion that might be rendered on
Hawaiian Airlines, Inc.'s financial statements.
Very truly yours,
/s/ KPMG LLP
