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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 AND EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported) June 1, 1998
Deb Shops, Inc.
(Exact Name of Registrant as Specified in Charter)
Pennsylvania 0-12188 23-1913593
(State or Other Jurisdiction (Commission File Number) (I.R.S. Employer
of Incorporation) Identification No.)
9401 Blue Grass Road, Philadelphia, PA 19144
(Address of Principal Executive Offices) (Zip Code)
(215) 676-6000
(Registrant's telephone number, including area code)
Not Applicable
(Former Name or Former Address, if Changed Since Last Report)
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Item 4. Changes in Registrant's Certifying Accountant
On June 12, 1998, the Registrant filed a Report on Form 8-K reporting
the dismissal of its prior independent accountant, Arthur Andersen LLP, and the
engagement of Ernst & Young LLP as its independent accountant. This Amendment to
such Report is being filed to include as Exhibit 16 the letter from Arthur
Andersen LLP to Deb Shops, Inc. dated June 15, 1998 pursuant to Item 304(a)(3)
of Regulation S-K.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(a) Not applicable.
(b) Not applicable.
(c) Exhibits.
16. Letter from Arthur Andersen LLP to Deb Shops, Inc. dated June
15, 1998 pursuant to Item 304(a)(3) of Regulation S-K.
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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
undersigning, thereunto duly authorized.
Deb Shops, Inc.
(Registrant)
Date: June 18, 1998 By: /s/ LEWIS LYONS
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Lewis Lyons
Vice President, Finance
Chief Financial Officer
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List of Exhibits
16. Letter from Arthur Andersen LLP to Deb Shops, Inc. dated June 15,
1998 pursuant to Item 304(a)(3) of Regulation S-K.
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Exhibit 16
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June 15, 1998
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Dear Sir/Madam:
We have read Item 4(a) included in the Form 8-K dated June 11, 1998 of Deb
Shops, Inc. filed with the Securities and Exchange Commission and are in
agreement with the statements contained therein.
Very truly yours,
ARTHUR ANDERSEN LLP
Copy to:
Mr. Lewis Lyons, Vice President-Finance, Chief Financial Officer