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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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): March 21, 1996
JILLIAN'S ENTERTAINMENT CORPORATION
(Exact name of Registrant as specified in its Charter)
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<S> <C> <C>
Florida 0-13740 59-2334472
(State of Incorporation) (Commission File Number) (IRS Employer Identification Number)
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<S> <C>
727 Atlantic Avenue, Suite 600
Boston, Massachusetts 02111
(Address of principal executive offices) (Zip Code)
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(617) 350-3111
(Registrant's telephone number, including area code)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On March 21, 1996, Jillian's Entertainment Corporation (the "Company") was
informed by Deloitte & Touche LLP ("Deloitte"), its independent certified
public accountants, that, effective as of March 21, 1996, Deloitte was
resigning as principal accountant to the Company. Deloitte had served as
principal accountant to the Company since 1989.
Deloitte's report on the financial statements of the Company for the
fiscal years ended March 31, 1995 and 1994 did not contain an adverse opinion
or a disclaimer of opinion, and such reports were not qualified or modified as
to uncertainty, audit scope, or accounting principles.
During the two fiscal years in the period ended March 31, 1995 and in the
subsequent period through March 21, 1996, there were no disagreements between
the Company and Deloitte on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure. In addition,
during the two fiscal years in the period ended March 31, 1995 and in the
subsequent period through March 21, 1996, there were no reportable events as
defined in Item 304(a)(1)(v) of Regulation S-K under the Securities Exchange
Act of 1934, as amended.
As of the date hereof, the Company has not engaged another principal
accountant.
ITEM 7. EXHIBITS.
The exhibit to this Form 8-K is as follows:
16. Letter of Deloitte regarding its concurrence with the statements
made by the Company in Item 4 of this Form 8-K.
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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.
JILLIAN'S ENTERTAINMENT CORPORATION
Date: March 28, 1996 By: /s/ STEVEN L. FOSTER
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Steven L. Foster
Chief Executive Officer
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EXHIBIT 16
March 28, 1996
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sir/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of Jillian's
Entertainment Corporation dated March 21, 1996.
Yours truly,
/s/ Deloitte & Touche LLP
