FORM 8-K/A
(Amendment No. 1)
SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
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 29, 1994
GIBSON GREETINGS, INC.
(Exact name of registrant as specified in its charter)
Delaware 2-82990 52-1242761
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation)
2100 Section Road, Cincinnati, Ohio 45237
(Address of principal executive offices)
Registrant's telephone number, including area code:(513)841-6600
<PAGE>
INFORMATION TO BE INCLUDED IN AMENDMENT NO. 1 TO THE REPORT
Item 7. Financial Statements, Pro Forma Financial Information
and Exhibits
(a) Financial Statements of Business Acquired.
Not Applicable.
(b) Pro Forma Financial Information.
Not Applicable.
(c) Exhibits
Exhibit 16 - Letter regarding change in certifying
accountant
<PAGE>
Exhibit 16
Arthur Andersen LLP
425 Walnut Street
Cincinnati, Ohio 45202-3912
October 10, 1994
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 included in the Form 8-K dated September 29,
1994 of Gibson Greetings, Inc. filed with the Securities and
Exchange Commission, and are in agreement with the statements
contained therein in paragraphs 1, 2 and 3, and the substance of
paragraph 4. Paragraph 4 does not disclose that the Cleo
inventory overstatement resulted from a deliberate attempt by one
or more Cleo personnel to overstate income before income taxes
and included misrepresentations to us by certain Cleo personnel.
Very truly yours,
ARTHUR ANDERSEN LLP
/s/ Arthur Andersen LLP
