SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
Current Report Pursuant
to Section 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) October 26, 1998
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Bell Atlantic Corporation, on behalf of the
NYNEX Corporation Savings and Security Plan (Non-Salaried Employees)
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(Exact Name of Registrant As Specified in Its Charter)
Delaware
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(State or other jurisdiction of Incorporation)
1-8606
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(Commission File Number)
23-2259884
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(IRS Employer Identification No.)
Bell Atlantic Corporation, 1095 Avenue of the Americas, New York, NY 10036
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(Address of Principal Executive Offices) (Zip Code)
(212) 395-1234
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(Registrant's Telephone Number, Including Area Code)
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Item 4. Changes in Registrant's Certifying Accountant.
On October 26, 1998, PricewaterhouseCoopers LLP resigned as the independent
accountant for the NYNEX Savings and Security Plan (Non-Salaried Employees). The
change in independent accountants is limited to certain employee benefit plans
of Bell Atlantic Corporation or its subsidiaries (including the Registrant) and
was approved by the Board of Directors of Bell Atlantic Corporation.
The reports of PricewaterhouseCoopers LLP on the financial statements for the
past two years contained no adverse opinion, or disclaimer of opinion, and were
not qualified or modified as to uncertainty, audit scope or accounting
principle.
In connection with its audits for the two most recent fiscal years and through
October 26, 1998, there have been no disagreements with PricewaterhouseCoopers
LLP regarding any matters with respect to accounting principles or practices,
financial statement disclosure or audit scope or procedure, which disagreements
if not resolved to the satisfaction of the PricewaterhouseCoopers LLP, would
have caused them to make reference hereto in their report on the financial
statements for such years.
Effective October 27, 1998, Mitchell & Titus L.L.P. was engaged as the Plan's
independent accountants.
Item 7. Financial Statements and Exhibits
(c) Exhibits.
(16) Letter regarding Change in Certifying Accountant
<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.
NYNEX CORPORATION SAVINGS AND SECURITY
PLAN (NON-SALARIED EMPLOYEES)
/s/ D. J. Sacco
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(D.J. Sacco, Chairman, Bell Atlantic Corporate Employees'
Benefits Committee)
Date: October 29, 1998
[LETTERHEAD OF PRICEWATERHOUSECOOPERS]
Exhibit 16
October 27, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by the NYNEX Corporation Savings and Security
Plan (Non-Salaried Employees), (copy attached), which we understand will be
filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Plan's
Form 8-K report for the month of October 1998. We agree with the statements
concerning our Firm in such Form 8-K.
Sincerely,
/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
