<PAGE>
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES AND EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported) May 18, 2000
EQK Realty Investors I
(Exact Name of Registrant as Specified in Charter)
Massachusetts 1-8815 23-2320360
(State or Other Jurisdiction (Commission File Number) (I.R.S. Employer
of Incorporation) Identification No.)
2810 Spring Road, Suite 106, Atlanta, GA 30339
(Address of Principal Executive Offices) (Zip Code)
(770) 433-9400
(Registrant's telephone number, including area code)
Not Applicable
(Former Name or Former Address, if Changed Since Last Report)
Item 4. Changes in Registrant's Certifying Accountant
In March, 2000, EQK Realty Investors I (the "Trust") filed an
application in the Bankruptcy Court with jurisdiction over its pending
bankruptcy proceedings for authority to employ Deloitte & Touche LLP
("Deloitte") as auditors, accountants, and tax consultants. Certain parties in
interest filed objections in the Bankruptcy Court to such employment and
Deloitte subsequently requested that the Trust withdraw its application to
retain Deloitte. On June 5, 2000, the Trust filed its Annual Report on Form 10-K
for the fiscal year ended December 31, 1999, and included in Item 9 statements
indicating that the Trust filed a praecipe on May 18, 2000 to withdraw the
Deloitte employment application and, accordingly, that Deloitte had ceased
acting as the Trust's independent public accountants. The Trust has not replaced
Deloitte. Deloitte's reports on the Trust's financial statements for the fiscal
years ended December 31, 1998 and December 31, 1997 do not contain an adverse
opinion or a disclaimer of opinion, nor were such reports qualified or modified
as to uncertainty, audit scope or accounting principles, except that Deloitte's
report on the Trust's
<PAGE>
financial statements for the fiscal year ended December 31, 1998 includes an
explanatory paragraph indicating that there is substantial doubt about the
Trust's ability to continue as a going concern. Deloitte did not audit the
Trust's financial statements for the fiscal year ended December 31, 1999.
During the Trust's last two fiscal years ended December 31, 1998 and
the subsequent intervening period to the date hereof, there were no
disagreements between the Trust and Deloitte on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of Deloitte,
would have caused it to make a reference to the subject matter of the
disagreements in connection with its reports.
The Trust has requested that Deloitte furnish a letter addressed to
the Securities and Exchange Commission stating whether it agrees with the
above statements. A copy of that letter, dated July 7, 2000, is filed as
Exhibit 99 to this Form 8-K.
None of the "reportable events" described in Item 304(a)(1)(v) of
Regulation S-K occurred with respect to the Trust within the two fiscal years
ended December 31, 1998 and the subsequent intervening period to the date
hereof.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(a) Inapplicable.
(b) Inapplicable.
(c) Exhibit 99 - Letter addressed to Securities and
Exchange Commission from Deloitte & Touche LLP dated
July 7, 2000.
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
undersigning, thereunto duly authorized.
EQK Realty Investors I
(Registrant)
Date: July 7, 2000 By: /s/ David H. Crumpton
---------------------------
David H. Crumpton
Vice President
<PAGE>
Index to Exhibits
-----------------
No. Description
--- -----------
99 Letter addressed to Securities and Exchange Commission from
Deloitte & Touche LLP dated July 7, 2000.
