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): 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
<PAGE>
Item 4. Change in Registrant's Certifying Accountants
On July 1, 1997, Aristar, Inc. (the "Registrant") dismissed Price
Waterhouse LLP ("Price Waterhouse") as its independent accountants. The decision
to change independent accountants was ratified by the Washington Mutual, Inc.
Audit Committee at a meeting held on July 15, 1997. Washington Mutual, Inc. is
the parent company of the Registrant.
None of Price Waterhouse's reports on the Registrant's financial statements
for either of the last two years contained an adverse opinion or disclaimer of
opinion, nor were the opinions qualified or modified as to uncertainty, audit
scope or accounting principles. During Registrant's last two fiscal years and
the subsequent interim period through July 1, 1997, there were no disagreements
with Price Waterhouse, on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which, if not
resolved to Price Waterhouse's satisfaction, would have caused them to make
reference to the subject matter of the disagreement in connection with their
reports, nor were there any reportable events of the type requiring disclosure
under Item 304(a)(1)(v) of Regulation S-K.
On July 1, 1997, the Registrant engaged Deloitte & Touche LLP ("Deloitte")
as independent accountants. During the two most recent fiscal years and through
July 1, 1997, the Registrant has not consulted with Deloitte 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
the Registrant's financial statements; or (ii) any matter that was either the
subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of
Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a
reportable event of the type requiring disclosure under Item 304(a)(1)(v) of
Regulation S-K.
Item 7. Financial Statements and Exhibits
(c) Exhibits. Exhibit No. 16 - Letter re change in certifying
accountants.
<PAGE>
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 17, 1997 By: /s/ James A. Bare
James A. Bare
Executive Vice President and
Chief Financial Officer
Price Waterhouse LLP
July 17, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
Aristar, Inc.
We have read Item 4 of Aristar, Inc.'s Form 8-K/A dated July 1, 1997 and are
in agreement with the statements contained in the first two paragraphs therein.
Yours very truly,
/s/ Price Waterhouse LLP
Price Waterhouse LLP
