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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
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CURRENT REPORT
Pursuant to Section 13 or 15(D) of
The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): April 21, 1998
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COMMNET CELLULAR INC.
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(Exact name of registrant as specified in its charter)
Colorado 84-0924904
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(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
8350 East Crescent Parkway, Suite 400
Englewood, Colorado 80111
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(Address of principal executive offices)
(Zip Code)
303/694-3234
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(Registrant's telephone number, including area code)
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ITEM 4. Changes in Registrant's Certifying Accountant.
On April 17, 1998, the Board of Directors of CommNet Cellular Inc. (the
"Registrant") accepted and approved the replacement of Ernst & Young LLP with
Deloitte & Touche LLP as the Registrant's independent certified public
accountants for the fiscal year ended September 30, 1998. Ernst & Young LLP was
notified of its dismissal on April 21, 1998, and Deloitte & Touche LLP of its
engagement.
During the Registrant's two most recent fiscal years and the subsequent interim
period preceding April 21, 1998, there were no disagreements with Ernst & Young
LLP 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 LLP, would have caused that firm to make
reference to the subject matter of the disagreement in connection with its
report.
Ernst & Young LLP's report on the Registrant's 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.
During the Registrant's two most recent fiscal years and through April 21, 1998,
there were no reportable events (as described in Regulation S-K Item
304(a)(1)(v)).
During the Registrant's two most recent fiscal years and through April 21, 1998,
the Registrant has not consulted Deloitte & Touche LLP with respect to any
matter described in Regulation S-K Item 304(a)(2)(i) and (ii).
The Registrant has provided Ernst & Young LLP with a copy of the disclosures
contained herein and has requested that Ernst & Young LLP furnish it with a
letter addressed to the Securities and Exchange Commission stating whether it
agrees with the statements made by the Registrant herein and, if not, stating
the respects in which it does not agree. A copy of Ernst & Young LLP's letter
dated April 27, 1998 is filed as Exhibit 16 to this Form 8-K.
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ITEM 7: Financial Statements and Exhibits
(c) Exhibits. See "Exhibit Index" on the last page of this report,
which is incorporated herein by reference.
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SIGNATURE
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.
COMMNET CELLULAR INC. (Registrant)
Date: April 28, 1998 By: /s/ Daniel P. Dwyer
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Daniel P. Dwyer
Executive Vice
President, Treasurer &
Chief Financial Officer
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COMMNET CELLULAR INC.
Exhibit Index to
Form 8-K Current Report
(Date of Event Reported: April 21, 1998)
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<CAPTION>
Exhibit Number Description Filed Herewith
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<C> <S> <C>
16 Letter of Ernst & Young LLP to the X
Securities and Exchange Commission
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EXHIBIT 16
April 27, 1998
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated April 21, 1998, of CommNet Cellular Inc.
and are in agreement with the statements contained in the second, third and
fourth paragraphs therein. We have no basis to agree or disagree with any other
statements of the registrant contained therein.
ERNST & YOUNG LLP
