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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
August 23, 1995 Commission File No. 1-1569
(Date of earliest event reported)
AMERICAN PREMIER UNDERWRITERS, INC.
Incorporated under the laws IRS Employer
of Pennsylvania Identification No. 23-6000765
One East Fourth Street
Cincinnati, Ohio 45202
Phone: (513) 579-6600
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AMERICAN PREMIER UNDERWRITERS, INC.
FORM 8-K
Item 4. Changes in Registrant's Certifying Accountant.
Effective August 23, 1995, pursuant to a
recommendation of the American Premier Underwriters, Inc.
("Corporation") Audit Committee adopted by the Executive
Committee of the Board of Directors, the Corporation has engaged
the firm of Ernst & Young LLP to be the principal independent
accountants for purposes of performing the 1995 audit of the
Corporation's financial statements. The Corporation has informed
its previous principal independent accountants, Deloitte & Touche
LLP, of its action. This change will enable the Corporation to
better coordinate financial reporting matters with its
significant affiliate, American Financial Corporation. Ernst &
Young LLP has been the auditor for all major subsidiaries and
investees of the Corporation's parent, American Financial Group,
Inc., except the Corporation.
In connection with the audits of the two fiscal years
ended December 31, 1994 and during the subsequent interim
periods, there have been no disagreements on any matter of
accounting principles or practices, financial statement
disclosure, or auditing scope or procedures with Deloitte &
Touche LLP, which disagreements if not resolved to the
satisfaction of Deloitte & Touche LLP would have caused them to
make reference in their opinion to the subject matter of the
disagreement. The report of Deloitte & Touche LLP on the
consolidated financial statements of the Corporation has not
contained an adverse opinion or a disclaimer of opinion, and has
not been qualified or modified as to uncertainty, audit scope, or
accounting principles for the years 1993 and 1994.
Item 7. Financial Statements, Pro Forma Financial Information
and Exhibits.
Exhibit (16) Letter re: change in certifying accountant
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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.
AMERICAN PREMIER UNDERWRITERS, INC.
August 29, 1995 By:Fred J. Runk
Fred J. Runk
Senior Vice President & Treasurer
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August 29, 1995
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Forms 8-K
of American Financial Group, Inc. and American Premier
Underwriters, Inc., American Financial Corporation and American
Financial Enterprises, Inc. dated August 29, 1995.
Yours truly,
DELOITTE & TOUCHE LLP
