PACIFIC TELESIS GROUP
8-K, 1997-04-04
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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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:  April 4, 1997



                             PACIFIC TELESIS GROUP



A Nevada                     Commission File                I.R.S. Employer
Corporation                     No. 1-8609                   No. 94-2919931



              130 Kearny Street, San Francisco, California 94108





                        Telephone Number (415) 394-3000




























                                    <PAGE>


Form 8-K                                                 Pacific Telesis Group
April 4, 1997

Item 4.  Change in Registrant's Certifying Accountant

      On  April 1,   1997,  SBC   Communications  Inc.  ("SBC"),   a  Delaware
corporation,  and  Pacific  Telesis   Group  ("PAC"),  a  Nevada  corporation,
consummated  a merger  (the  "Merger") whereby  SBC  Communications (NV)  Inc.
("Merger Sub"), a Nevada corporation and a wholly-owned subsidiary of SBC, was
merged with and  into PAC, a regional  telephone holding company, pursuant  to
the Agreement and  Plan of Merger (the "Merger Agreement"),  dated as of April
1, 1996, among  SBC, PAC and Merger Sub.   As a result of the  Merger, PAC has
become a wholly-owned subsidiary of SBC.

      The  SBC Board of Directors  had previously approved  the appointment of
Ernst  & Young  LLP as  auditors of  SBC and  its subsidiaries.   Accordingly,
effective with  the closing of the Merger,  Coopers & Lybrand L.L.P., auditors
of PAC, was replaced with Ernst & Young LLP, auditors for SBC.

      The  reports of Coopers &  Lybrand L.L.P. on  PAC's financial statements
for the past two fiscal years did not contain an adverse opinion or disclaimer
of  opinion and were not qualified or  modified as to uncertainty, audit scope
or accounting principles.

      In connection with the  audits of PAC's financial statements for each of
the two fiscal years ended December 31, 1996, there were no disagreements with
Coopers & Lybrand L.L.P. on any matters of accounting principles or practices,
financial statement disclosure, or auditing scope and procedures which, if not
resolved  to the satisfaction of  Coopers & Lybrand  L.L.P., would have caused
them to make reference to the matter in their reports.

      PAC  has  requested Coopers  &  Lybrand L.L.P.  to furnish  it  a letter
addressed  to  the  Commission  stating  whether  it  agrees  with  the  above
statements.  A copy of the letter, dated April 3, 1997, is filed as Exhibit 16
to this form 8-K.

Item 7.     Financial   Statements,  Pro   Forma  Financial   Information  and
            Exhibits. 

            (a) Exhibits.

            16    Letter of Coopers & Lybrand L.L.P.














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                                    <PAGE>

Form 8-K                                                 Pacific Telesis Group
April 4, 1997



                                   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.


Date: April 4, 1997                         Pacific Telesis Group



                                             By:  /s/ William E. Downing
                                                  -----------------------
                                                  William E. Downing
                                                  Executive Vice President,
                                                  Chief Financial Officer,
                                                  and Treasurer


































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                                    <PAGE>




                                                                    EXHIBIT 16
                                                                    ----------




Coopers & Lybrand L.L.P.
333 Market Street
San Francisco, CA  94105




April 3, 1997



Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC  20549




Gentlemen:


We have  read the  statements made by  Pacific Telesis Group  (copy attached),
which  we understand will be filed with the  Commission, pursuant to Item 4 of
Form 8-K, as  part of the  Company's Form 8-K report  for the month  of April,
1997.  We agree with the statements concerning our Firm in such Form 8-K.


Very truly yours,





/s/ Coopers & Lybrand L.L.P.
Coopers and Lybrand
























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