SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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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): September 6, 2000
FRONTIER ADJUSTERS OF AMERICA, INC.
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(Exact name of registrant as specified in its charter)
Arizona 1-12902 86-0477573
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(State or other jurisdiction of (Commission File No.) (IRS Employer ID No.)
incorporation)
45 East Monterey Way, Phoenix, Arizona 85011
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(Address of principal executive office) (Zip Code)
Registrant's telephone number, including area code: (602) 264-1061
(Not Applicable)
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(Former name or former address, if changed since last report)
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FRONTIER ADJUSTERS OF AMERICA, INC.
FORM 8-K/A
CURRENT REPORT
ITEM 4(a). PREVIOUS INDEPENDENT ACCOUNTANT
On September 13, 2000, Frontier Adjusters of America, Inc., an Arizona
corporation ("Frontier"), filed a Current Report on Form 8-K to report a change
in its independent accountant.
Frontier provided M&P with a copy of the Current Report on Form 8-K
contemporaneously with its filing with the SEC. In response, M&P furnished
Frontier with a letter, addressed to the SEC, indicating that it agrees with the
statements contained in the Current Report on Form 8-K insofar as such
statements relate to M&P. Such letter is attached hereto as Exhibit 16.2.
ITEM 7.(c) EXHIBITS
16.1* Letter of McGladrey & Pullen, LLP regarding change in certifying
accountant.
16.2 Letter of McGladrey & Pullen, LLP regarding approval of Current Report
on Form 8-K.
* Filed with Form 8-K dated September 6, 2000 and filed with the SEC on
September 13, 2000.
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Pursuant to the requirements of the Securities Exchange Act of 1934, Frontier
has duly caused this Amendment No. 1 to Current Report on Form 8-K to be signed
on its behalf by the undersigned hereunto duly authorized.
Dated: September 15, 2000 FRONTIER ADJUSTERS OF AMERICA, INC.
By: /s/ Troy M. Huth
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Troy M. Huth
Its: President
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