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UNITED STATES
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
Date of Report (Date of earliest event reported): MAY 10, 1999
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NEWPARK RESOURCES, INC.
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(Exact name of registrant as specified in its charter)
DELAWARE 1-2960 72-1123385
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
3850 NORTH CAUSEWAY, SUITE 1770
METAIRIE, LOUISIANA 70002
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (504) 838-8222
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Disclosures required by Item 304(a)(2) of Regulation S-K.
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On May 10, 1999, Newpark engaged Arthur Andersen LLP as its new
independent outside auditors. During Newpark's two most recent fiscal years and
the subsequent interim period prior to May 10, 1999, neither Newpark nor anyone
acting on Newpark's behalf consulted with Arthur Andersen LLP regarding either
(i) the application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
Newpark's financial statements, or (ii) any matter that was either the subject
of a disagreement (as defined in paragraph 304(a)(1)(iv) of Regulation S-K) or a
reportable event (as described in paragraph 304(a)(1)(v) of Regulation S-K.)
Newpark provided a copy of the foregoing disclosure to Arthur Andersen
LLP on May 12, 1999, and requested that it provide Newpark with a letter
addressed to the Commission in accordance with Item 304(a)(2)(D) of Regulation
S-K if it wished to provide any new information, clarify Newpark's expression of
its views or disagree in any respect with the disclosure made by Newpark. On May
13, 1999, Arthur Andersen LLP informed Newpark that it did not wish to provide
any new information, clarify any of Newpark's expression of its views or
disagree in any respect with the disclosure made by Newpark.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(a) Financial Statements
None.
(b) Pro forma Financial Information
None.
(c) Exhibits
None.
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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 by the undersigned hereunto
duly authorized.
NEWPARK RESOURCES, INC.
Dated: May 13, 1999 By: /s/ Eric Wingerter
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Eric Wingerter, Vice President
