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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 Exchange Act of 1934
September 18, 1997
(Date of earliest event reported)
LABOR READY, INC.
(Exact name of registrant as specified in its charter)
WASHINGTON 0-23828 91-1287341
(State or other jurisdiction of (Commission File No.) (IRS Employer
incorporation) Identification No.)
1016 SOUTH 28TH STREET
TACOMA, WASHINGTON 98409
(206) 383-9101
(Address of principal executive offices)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On September 22, 1997, Labor Ready, Inc. (the "Registrant") engaged the
accounting firm of Arthur Andersen LLP ("Arthur Andersen") as principal
accountants for the year ending December 31, 1997. Arthur Andersen replaces
BDO Seidman LLP ("BDO") as of the date reported above. The change in the
Registrant's independent accountants was the result of a mutually agreeable
decision between the Registrant and BDO to discontinue their relationship,
which resulted in BDO submitting a resignation letter to the Registrant,
which it received on September 18, 1997. The Registrant solicited a formal
proposal from Arthur Andersen due to Arthur Andersen's excellent reputation
and expertise in the temporary employment industry, numbering among its
clients some of the largest companies in such industry. The Registrant's
Audit Committee approved the engagement of Arthur Andersen on September 22,
1997.
During the two most recent fiscal years and the subsequent interim period
prior to September 18, 1997, there have been no disagreements with BDO on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure or any reportable events.
BDO's report on the consolidated financial statements for the past two
years contained no adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope or accounting principles.
The Registrant provided the above disclosure to both BDO and Arthur
Andersen, and requested that they furnish the Registrant with respective letters
addressed to the Securities and Exchange Commission (the "SEC") stating whether
they agree with the above statements. A copy of BDO's and Arthur Andersen's
letters dated September 25, 1997 and September 24, 1997, respectively, are
attached as exhibits to this report.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(C) EXHIBITS.
16.1 Letter regarding change in certifying accountant -- BDO Seidman LLP
16.2 Letter regarding change in certifying accountant -- Arthur
Andersen LLP
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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.
LABOR READY, INC.
Date: September 25, 1997 By: /s/ GLENN A. WELSTAD
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Glenn A. Welstad
Chairman, Chief Executive Officer
and President
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[Letterhead]
Office of the Chief Accountant September 25, 1997
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Gentlemen:
We have been furnished with a copy of the response to Item 4 of Form 8-K for
the event that occurred on September 18, 1997, to be filed by our former
client, Labor Ready, Inc. We agree with the statements made in response to
that Item insofar as they relate to our Firm.
Very truly yours,
/s/ BDO Seidman, LLP
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[LETTERHEAD]
September 24, 1997
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
We have read the information included in Item 4 in the attached Form 8-K dated
September 18, 1997 of Labor Ready, Inc., filed with the United States Securities
and Exchange Commission and are in agreement with the statements contained
therein.
Very truly yours,
/s/ Arthur Andersen LLP
Copies to:
Glenn A. Welstad, Labor Ready, Inc.
Joseph P. Sambatero, Jr., Labor Ready, Inc.
Mark R. Beatty, Preston Gates & Ellis LLP
Mark Britton, Preston Gates & Ellis LLP
