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(conformed)
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, 1999
PDG ENVIRONMENTAL, INC.
(Exact name of registrant as specified in this charter)
Delaware 0-13667 22-2677298
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
300 Oxford Drive, Monroeville, PA 15146
(Address of Principal Executive Offices) (Zip Code)
Registrant's Telephone Number, including area code: (412) 856-2200
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ITEM 4 - CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On September 21, 1999, the Audit Committee of the Board of Directors of PDG
Environmental, Inc. ("the Company") dismissed Ernst & Young LLP as its principal
independent accountants. Ernst & Young's reports on the financial statements of
the Company for the two most recent fiscal years for which Ernst & Young issued
an audit report did not contain an adverse opinion or disclaimer of accounting
principles. During the Company's two most recent fiscal years for which Ernst &
Young issued an audit report, there were no disagreements between the Company
and Ernst & Young 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 Ernst & Young, would have caused it to make
reference to the subject matter of the disagreement in connection with its
reports.
ITEM 7 - FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
(a) Financial Statements of Business Acquired
Not applicable.
(b) Pro Forma Financial Information
Not applicable.
(c) Exhibits
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16 Acknowledgement Letter from Ernst & Young LLP to the
Company dated September 28, 1999, regarding its dismissal as
the Company's independent accountants.
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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 thereunto duly authorized.
PDG ENVIRONMENTAL, INC.
By /s/ John C. Regan
---------------------------------
John C. Regan
Chairman and Chief Executive Officer
Date: September 28, 1999
3
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Exhibit 16
[LOGO] o One Oxford Centre o Phone: 412-644-7800
Pittsburgh, Pennsylvania 15219
September 28, 1999
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated September 28, 1999 of PDG Environmental,
Inc. and are in agreement with the statements contained therein.
/s/ ERNST & YOUNG LLP
Ernst & Young LLP is a member of Ernst & Young International, Ltd.
