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 earliest event reported) March 21, 1994
(March 16, 1994)
Commission Registrant, State of Incorporation, IRS Employer
File Number Address and Telephone Number Identification No.
1-11299 ENTERGY CORPORATION 13-5550175
(a Delaware corporation)
225 Baronne Street
New Orleans, Louisiana 70112
Telephone (504) 529-5262
1-10764 ARKANSAS POWER & LIGHT COMPANY 71-0005900
(an Arkansas corporation)
425 West Capitol Avenue, 40th Floor
Little Rock, Arkansas 72201
Telephone (501) 377-4000
1-8474 LOUISIANA POWER & LIGHT COMPANY 72-0245590
(a Louisiana corporation)
639 Loyola Avenue
New Orleans, Louisiana 70113
Telephone (504) 569-4000
0-320 MISSISSIPPI POWER & LIGHT COMPANY 64-0205830
(a Mississippi corporation)
308 East Pearl Street
Jackson, Mississippi 39201
Telephone (601) 969-2311
0-5807 NEW ORLEANS PUBLIC SERVICE INC. 72-0273040
(a Louisiana corporation)
639 Loyola Avenue
New Orleans, Louisiana 70113
Telephone (504) 569-4000
1-9067 SYSTEM ENERGY RESOURCES, INC. 72-0752777
(an Arkansas corporation)
Echelon One
1340 Echelon Parkway
Jackson, Mississippi 39213
Telephone (601) 984-9000
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Item 4. Changes in Registrant's Certifying Accountant
In 1993, proposals were requested from qualified firms of
certified public accountants to perform audit services beginning
in 1994 for Entergy Corporation and its subsidiaries (Arkansas
Power & Light Company, Gulf States Utilities Company, Louisiana
Power & Light Company, Mississippi Power & Light Company, New
Orleans Public Service Inc., and System Energy Resources, Inc.).
On March 16, 1994, the firm of Deloitte & Touche was notified
that the firm of Coopers & Lybrand was selected as the new
independent accountants as a result of this process. The
decision to change accountants was approved by the Audit
Committee of the Board of Directors of Entergy Corporation. The
firm of Deloitte & Touche served as independent auditors for
Entergy Corporation and its subsidiaries, excluding Gulf States
Utilities Company for the years ended December 31, 1993 and 1992.
The firm of Deloitte & Touche had acted for Entergy Corporation
and its subsidiaries, excluding Gulf States Utilities Company, in
this capacity since the Corporation's organization in 1949. It
had also acted in a similar capacity since 1932 for the
Corporation's operating subsidiaries except for System Energy
Resources, Inc. for which it had acted since that corporation's
formation in 1974.
The Independent Auditors' Reports of Deloitte & Touche on
the consolidated financial statements of Entergy Corporation and
subsidiaries and the financial statements of Arkansas Power &
Light Company, Louisiana Power & Light Company, Mississippi Power
& Light Company, New Orleans Public Service Inc., and System
Energy Resources, Inc. as of December 31, 1993 and 1992, and for
each of the three years in the period ended December 31, 1993
each expressed an unqualified opinion, and as to Entergy
Corporation includes explanatory paragraphs as to uncertainties
because of certain regulatory and litigation matters and as to
System Energy Resources, Inc. includes an explanatory paragraph
as to an uncertainty resulting from a regulatory proceeding.
There were no reportable events (as defined in Regulation S-K,
Item 304(a)(1)(v)) or disagreements with Deloitte & Touche on any
matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure that were not resolved
to the satisfaction of Deloitte & Touche, during the past two
fiscal years and through March 16, 1994.
The firm of Coopers & Lybrand has acted as independent
accountants since 1933 for the Corporation's operating
subsidiary, Gulf States Utilities Company.
Item 7. Exhibits
16 - Letter from Deloitte & Touche regarding change of
certifying independent accountants.
<PAGE>
SIGNATURE
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.
Entergy Corporation
By: /s/ Lee W. Randall
Lee W. Randall
Vice President and Chief Accounting Officer
Arkansas Power & Light Company
Louisiana Power & Light Company
Mississippi Power & Light Company
New Orleans Public Service Inc.
System Energy Resources, Inc.
By: /s/ Lee W. Randall
Lee W. Randall
Vice President, Chief Accounting Officer
and Assistant Secretary
Dated: March 21, 1994
Exhibit 16
March 21, 1994
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of the Form 8-
K of Entergy Corporation, Arkansas Power & Light Company,
Louisiana Power & Light Company, Mississippi Power & Light
Company, New Orleans Public Service Inc., and System Energy
Resources, Inc., dated March 21, 1994.
Yours truly,
/s/ Deloitte & Touche
Deloitte & Touche
