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): July 1, 1997
Aristar, Inc.
(Exact Name of Registrant as specified in its charter)
Delaware 1-3521 95-4128
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.
of incorporation)
8900 Grand Oak Circle, Tampa Florida 33637
Address of Principal Executive Office Zip Code
Registrant's telephone number including area code (813) 632-4500
(Former name or former address, if changed since last report)
1
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Item 4. Change in Registrant's Certifying Accountants
Aristar, Inc. (the "Registrant") engaged Deloitte & Touche LLP ("Deloitte") on
July 1, 1997 as the Registrant's independent accountants to report on the
Registrant's balance sheet as of December 31, 1997, and the related combined
statements of income, stockholders' equity and cash flows for the year ended
December 31, 1997. The decision to appoint Deloitte was approved by the
Registrant's Board of Directors.
Price Waterhouse LLP ("Price Waterhouse") had acted as the Registrant's
independent accountants since 1983. None of such accountant's reports on the
Registrant's financial statements for any of the years reported on contained an
adverse opinion or disclaimer of opinion, nor were the opinions modified as to
uncertainty, audit scope or accounting principles, nor were there any events of
the type requiring disclosure under Item 304(a)(1)(v) of Regulation S-K under
the Securities Act. There were no disagreements with Price Waterhouse, resolved
or unresolved, on any matter of accounting principles or practices, financial
disclosure, or auditing scope or procedure, which, if not resolved to Price
Waterhouse's satisfaction, would have caused it to make reference to the subject
matter of the disagreement in connection with its reports.
Item 7. Financial Statements and Exhibits
(c) Exhibits. Exhibit No. 16 - Letter regarding change in
certifying accountants.
To be filed by amendment.
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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.
ARISTAR, INC.
(Registrant)
Date: July 9, 1997 By: /s/ James A. Bare
James A. Bare
Executive Vice President and
Chief Financial Officer
