SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
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Date of Report
(Date of earliest
event reported): May 9, 2000
Oshkosh Truck Corporation
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(Exact name of registrant as specified in its charter)
Wisconsin 1-13886 39-0520270
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(State or other (Commission File (IRS Employer
jurisdiction of Number) Identification No.)
incorporation)
P.O. Box 2566, Oshkosh, Wisconsin 54903
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(Address of principal executive offices, including zip code)
(920) 235-9151
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(Registrant's telephone number)
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Item 4. Change in Registrant's Certifying Accountant.
On May 9, 2000, Oshkosh Truck Corporation (the "Company") dismissed
Ernst & Young LLP as its independent auditors. The reports of Ernst & Young LLP
on the Company's financial statements for the fiscal years ended September 30,
1999 and 1998 did not contain an adverse opinion, disclaimer of opinion or
qualification or modification as to uncertainty, audit scope or accounting
principles. During the fiscal years ended September 30, 1999 and 1998 and during
the subsequent interim period, there were no disagreements with Ernst & Young
LLP on any matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedures. During the fiscal years ended
September 30, 1999 and 1998 and during the subsequent interim period, there were
no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company provided Ernst & Young LLP with a copy of the disclosures
it is making herein prior to the filing of this Current Report on Form 8-K with
the Securities and Exchange Commission and requested that Ernst & Young LLP
furnish the Company a letter addressed to the Securities and Exchange Commission
stating whether Ernst & Young LLP agrees with the statements made by the Company
herein and, if not, stating the respects in which it does not agree. Ernst &
Young LLP's letter, dated May 9, 2000, is attached as Exhibit 99.1 hereto and
incorporated by reference.
Simultaneously with the dismissal of its former auditors, the Company
engaged Arthur Andersen LLP to act as its independent auditors as successor to
Ernst & Young LLP. During the two most recent fiscal years and subsequent
interim periods, the Company has not consulted with Arthur Andersen LLP
regarding (i) either the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit opinion that
might be rendered on the Company's financial statements, or (ii) any matter that
was either the subject of disagreement on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedures or a
reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Audit Committee of the Company's Board of Directors approved the
dismissal of Ernst & Young LLP and appointed Arthur Andersen LLP as the
Company's independent auditors and those actions were ratified by the Company's
Board of Directors.
Item 7. Financial Statements and Exhibits.
(a) Not applicable.
(b) Not applicable.
(c) Exhibits. The following exhibit is being filed herewith:
(99.1) Letter from Ernst & Young LLP, dated May 9, 2000,
to the Securities and Exchange Commission.
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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.
OSHKOSH TRUCK CORPORATION
Date: May 15, 2000 By: /s/ Charles L. Szews
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Charles L. Szews
Executive Vice President and
Chief Financial Officer
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<PAGE>
OSHKOSH TRUCK CORPORATION
Exhibit Index to Current Report on Form 8-K
Dated May 9, 2000
Exhibit
Number Description
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(99.1) Letter from Ernst & Young LLP, dated May 9, 2000, to the Securities
and Exchange Commission.
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EXHIBIT (99.1)
May 9, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated May 9, 2000 of Oshkosh Truck Corporation
and are in agreement with the statements contained in paragraphs 1 and 2 on page
2 therein. We have no basis to agree or disagree with other statements of the
registrant contained therein.
/s/ Ernst & Young LLP
Ernst & Young LLP
