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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): September 21, 1998
SPARTAN MOTORS, INC.
(Exact Name of Registrant as Specified in Charter)
MICHIGAN 0-13611 38-2078923
(State or Other Jurisdic- (Commission (IRS Employer
tion of Incorporation) File Number) Identification No.)
1000 REYNOLDS ROAD
CHARLOTTE, MICHIGAN 48813
(Address of principal executive offices) (Zip Code)
(517) 543-6400
(Registrant's telephone number, including area code)
NOT APPLICABLE
(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
During 1998, the Company's management and Audit Committee
obtained competitive proposals for audit services from a selected group of
prominent accounting firms, including the Company's present principal
accountants. On September 21, 1998, the Board of Directors of the Company
approved the appointment of Ernst & Young LLP as the Company's principal
independent accountant for the fiscal year to begin on January 1, 1999.
The decisions to invite proposals and to select the proposal of
Ernst & Young LLP were recommended by the Company's Audit Committee. These
decisions were not to any degree attributable to any disagreement with
Deloitte & Touche LLP on any matter of accounting principles or practices,
financial statement disclosure, auditing scope or procedures or to any
reportable events during the period of Deloitte & Touche LLP's engagement.
The reports of Deloitte & Touche LLP on the Company's financial statements
for the past two fiscal years did not contain an adverse opinion or a
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
In connection with the audits of the Company's financial
statements for each of the two fiscal years ended December 31, 1997, and in
the subsequent interim periods, there were no disagreements with Deloitte &
Touche LLP on any matters of accounting principles or practices, financial
statement disclosure or auditing scope and procedures which, if not
resolved to the satisfaction of Deloitte & Touche LLP would have caused
them to make reference to the matter in their report.
The Company has delivered a copy of this Form 8-K to Deloitte &
Touche LLP. A letter to the Securities and Exchange Commission from
Deloitte & Touche LLP stating that Deloitte & Touche LLP agrees with the
above statement will be filed as an exhibit to this report.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION, AND
EXHIBITS.
(c) The following document is filed as an exhibit to this report on
Form 8-K:
16. Letter from Deloitte & Touche LLP regarding change in
certifying accountant.
[REMAINDER OF PAGE LEFT BLANK INTENTIONALLY]
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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.
Dated: September 28, 1998 SPARTAN MOTORS, INC.
By /S/ RICHARD J. SCHALTER
Richard J. Schalter
Secretary, Treasurer and Chief
Financial Officer
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EXHIBIT INDEX
EXHIBIT NUMBER DOCUMENT
16 Letter from Deloitte & Touche LLP regarding change in
certifying accountant.
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EXHIBIT 16
DELOITTE &
TOUCHE LLP
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Suite 800 Telephone: (517) 487-2251
One Michigan Avenue Facsimile: (517) 487-0404
120 North Washington Square
Lansing, Michigan 48933-1681
September 23, 1998
Mr. Richard Schalter
Chief Financial Officer
Spartan Motors, Inc.
Charlotte, Michigan
Dear Mr. Schalter:
This is to confirm that the client-auditor relationship between Spartan
Motors, Inc. (Commission File No. 0-13611) and Deloitte & Touche LLP has
ceased.
Yours truly,
/s/ Deloitte & Touche LLP
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Mr. John Sztykiel, Chief Operating Officer
Mr. Charles Nihart, Chairperson of the Audit Committee
