ATMOS ENERGY CORP
8-K, 1994-01-05
NATURAL GAS DISTRIBUTION
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               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)  DECEMBER 22, 1993


                        ATMOS ENERGY CORPORATION                   
         (Exact name of registrant as specified in its charter)



     TEXAS                1-10042                 75-1743247       
(State or other    (Commission File No.)   (IRS Employer ID. No.)
jurisdiction of
incorporation)



1800 THREE LINCOLN CENTRE, 5430 LBJ FREEWAY, DALLAS, TEXAS  75240
         (Address of principal executive offices)           (Zip 
                                                            Code)


Registrant's telephone number, including area code (214) 934-9227


 _____________________________________________________________
 (Former name or former address, if changed since last report)

<PAGE> <PAGE> 






Item 2.  Acquisition or Disposition of Assets.

     On December 22, 1993,  Atmos Energy Corporation ("Atmos")  acquired by
means of a merger all of the assets and liabilities of  Greeley Gas Company
("Greeley") in accordance with the terms and provisions of an Agreement and
Plan  of Reorganization dated July 2,  1993 (the "Agreement")  by and among
Atmos, Greeley  Gas Acquisition Corporation,  a wholly owned  subsidiary of
Atmos ("Acquisition Corp"), and Greeley.  Under the terms of the Agreement,
Greeley  merged with and into Acquisition Corp, with Acquisition Corp being
the surviving  corporation.  All  of the shares  of Greeley's  common stock
were  exchanged for  a total  of  2,329,330 shares  of Atmos  common stock.
(Fractional shares were paid in cash.)  Immediately following the merger of
Greeley and Acquisition Corp, Acquisition Corp was merged with and into its
parent, Atmos.

     The  amount of consideration paid for the outstanding stock of Greeley
was  established  in the  Agreement.   Atmos based  its  offer to  pay such
consideration  on  various factors,  including  the nature  and  quality of
Greeley's  assets,  the  financial  condition  and  business  prospects  of
Greeley,  and  the  impact  on  Atmos'  earnings  per  share.    Atmos  and
Acquisition Corp also  received a separate  fairness opinion from  Stephens
Inc., their investment banker and financial advisor.

     Greeley  was  a privately  owned natural  gas  utility engaged  in the
distribution  and   sale  of   natural  gas  to   residential,  commercial,
industrial, agricultural,  and other customers throughout Colorado, Kansas,
and a small  portion of Missouri.   Greeley's assets consisted  of physical
property, plant, and equipment  (including a pipeline system consisting  of
208  miles of  gathering system,  219 miles  of transmission  pipeline, and
3,242  miles of  distribution  main) used  in the  conduct  of its  utility
business.


Item 7.  Financial Statements and Exhibits.

     (a)  The  following financial  statements  and related  documents  for
Greeley are incorporated by reference to Atmos' Amendment No. 2 to Form S-4
(Reg. No. 33-67098) filed October 8, 1993:

          Report of independent auditors

          Balance sheets at December 31, 1991 and 1992

          Statements of operations and retained earnings for the 
            years ended December 31, 1991 and 1992

          Statements of cash flows for the years ended 
            December 31, 1991 and 1992

          Notes to financial statements

It  is impracticable,  as  of  the date  hereof,  to  provide the  required
financial   statements  for   Greeley   relating  to   the  periods   ended
September 30, 1992  and 1993.   Such financial statements will  be filed as
soon as practicable but in any event not later  than 60 days after the date
hereof.  

     (b)  The  following  pro forma  financial  information  for Atmos  and
Greeley are incorporated by reference to Atmos' Amendment No. 2 to Form S-4
(Reg. No. 33-67098) filed October 8, 1993:

          Unaudited pro forma  condensed  statement of income for 
             Atmos' twelve  months ended  September 30, 1991  and Greeley's
             twelve months ended December 31, 1991

          Unaudited pro forma  condensed  statement of income for
             Atmos' twelve  months ended  September 30, 1992  and Greeley's
             twelve months ended December 31, 1992

          Notes to unaudited pro forma condensed financial 
             statements

It is impracticable,  as of the  date hereof, to  provide the required  pro
forma financial statements for Atmos and Greeley relating to the year ended
September 30, 1993.  Such  pro forma financial statements will be  filed as
soon  as practicable but in any event not later than 60 days after the date
hereof.

     (c)  See the  Exhibits Index for  a list of  exhibits filed  with this
report.


                                 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.

                                   ATMOS ENERGY CORPORATION
                                   (Registrant)


Date:  January 5, 1994             By:/s/JAMES F. PURSER     
                                         James F. Purser
                                      Executive Vice President 
                                        and Chief Financial
                                        Officer



<PAGE>
<PAGE>






                            EXHIBITS INDEX


                                                                            
                      
                                                                   
                                            Sequentially Numbered
Exhibit                                     Page or Incorporation
Number           Description                 by Reference to     

 2.1    Agreement and Plan of Reorgani-      Exhibit 2 to Amendment        
        zation dated July 2,  1993 by and    No. 2 to  Form S-4
        among Atmos,  Greeley Gas  Acquisi-  (Reg.  No. 33-67098) 
        tion Corporation, and Greeley.       filed October 8, 1993.

 2.2    List of schedules omitted from
        Exhibit 2.1.

 4.1    Restated Articles of Incorporation  Exhibit 3(a) of Form 
        of Atmos dated November 10, 1989.   10-K for fiscal year
                                            ended September 30,
                                            1991.

 4.2    Bylaws of Atmos (Amended and        Exhibit  3 of Form   
        restated as of February 12, 1992).  for quarter ended 
                                            March 31, 1992.

 4.3    Specimen Common Stock Certificate   Exhibit 4(b) of Form 
        (Atmos Energy Corporation)          10-K for fiscal year
                                            ended September 30,
                                            1988 (File No. 
                                            1-10042).

 4.4   Rights Agreement dated as of         Exhibit 1 of Form             
       April 27, 1988 between Atmos and     8-K filed May 10, 
       Morgan Shareholder Services Trust    (File No. 0-11249).
       Company.

 23    Consent of Ernst & Young, Denver,
       Colorado. 








                                                                Exhibit 2.2


                             List of Schedules
                         Omitted from Exhibit 2.1,
                    Agreement and Plan of Reorganization


  1.   Exhibit A, Greeley Disclosure Schedule, containing information
       regarding Greeley's interests in other business entities,
       repurchases of Greeley stock, required consents to the merger,
       environmental matters, a list of Greeley's material contracts,
       contingencies and liabilities, material litigation, liens and
       encumbrances on Greeley's assets, real property interests, employee
       benefit plans, insurance policies, and other matters.

  2.   Exhibit B, Atmos Disclosure Schedule, containing information
       regarding Atmos stock options, undisclosed liabilities, and
       litigation.

  3.   Exhibit C, Acquisition Corp Disclosure Schedule.

  4.   Exhibit D, Employment Agreement entered into between Atmos and Mr.
       Gary Schlessman.

  5.   Exhibit F, Opinion of Greeley's Counsel.

  6.   Exhibit G, Opinion of Atmos' and Acquisition Corp's Counsel.

     Atmos hereby agrees to furnish supplementally a copy of any omitted
schedule to the Commission upon request. 





                                                                 Exhibit 23


                      CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in this Form 8-K of our report
dated February 26, 1993, except for Note 8, as to which the date is July
26, 1993, with respect to the financial statements of Greeley Gas Company
included in the Registration Statement (Form S-4 No. 33-67098) of Atmos
Energy Corporation filed with the Securities and Exchange Commission.






                                        ERNST & YOUNG




Denver, Colorado
January 5, 1994 


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