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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
AMENDMENT NO. 1
TO
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report: March 28, 1995
BATTLE MOUNTAIN GOLD COMPANY
(Exact name of registrant as specified in its charter)
Nevada 1-9666 76-0151431
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
333 Clay Street 77002
42nd Floor (Zip Code)
Houston, Texas
(Address of principal
executive offices)
Registrant's telephone number, including area code: 713/650-6400
NONE
(Former name or former address, if changed since last report.)
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The undersigned registrant hereby amends the following items of its
Current Report on Form 8-K dated January 6, 1995:
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
On January 6, 1995, the Finance and Audit Committee of the Board of
Directors of the Company approved the engagement of Price Waterhouse LLP as the
Company's independent auditors for the year ending December 31, 1995, to
replace the firm of Arthur Andersen LLP. The termination by the Company of
the engagement of Arthur Andersen LLP was effective upon the completion of
the audit for the year ended December 31, 1994, and the filing of the
Company's Annual Report on Form 10-K for that year on March 28, 1995.
The reports of Arthur Andersen LLP on the Company's consolidated
financial statements for the years ended December 31, 1992, 1993 and 1994,
did not contain an adverse opinion or a disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope or accounting principles,
other than as discussed below. The report of Arthur Andersen LLP on the
Company's consolidated financial statements for the year ended December 31,
1992, was modified to make reference to the Company's adoption of Statement
of Financial Accounting Standards No. 109 and Statement of Financial Accounting
Standards No. 106 issued by the Financial Accounting Standards Board, which
caused a change in its methods of accounting for income taxes and
postretirement benefits other than pension plans, respectively.
During the years ended December 31, 1993 and 1994, and the subsequent
interim period through March 28, 1995, there were no disagreements between the
Company and Arthur Andersen LLP on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope and procedures
which disagreements, if not resolved to the satisfaction of Arthur Andersen LLP,
would have caused Arthur Andersen LLP to make reference to the subject matter
of the disagreement in their report.
The Company has requested Arthur Andersen LLP to furnish the Company a
letter addressed to the Securities and Exchange Commission stating whether
Arthur Andersen LLP agrees with the above statements. A copy of that letter,
dated March 29, 1995, is filed as Exhibit 16 to this Form 8-K/A.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits.
16. Letter dated March 29, 1995, from Arthur Andersen LLP.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
Battle Mountain Gold Company has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.
BATTLE MOUNTAIN GOLD COMPANY
Date: March 29, 1995 By: /s/ Robert J. Quinn
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Robert J. Quinn
Vice President and General Counsel
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(Letterhead of Arthur Andersen LLP appears here)
March 29, 1995
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
Dear Sirs:
We have read Item 4 included in the attached Form 8-K/A dated March 28, 1995,
of Battle Mountain Gold Company to be filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein.
Very truly yours,
ARTHUR ANDERSEN LLP
By: /s/ J.R. Sult
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J.R. Sult
Copy to: Mr. R. Dennis O'Connell
Battle Mountain Gold Company
