AMERON INTERNATIONAL CORP
8-K, 1999-06-30
CONCRETE, GYPSUM & PLASTER PRODUCTS
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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



   Date of Report (Date of earliest event reported):   6-23-99



                 AMERON INTERNATIONAL CORPORATION
      (Exact name of registrant as specified in its charter)



         Delaware                1-9102        7-0100596
(State or other jurisdiction   (Commission   (IRS Employer
 of Incorporation)             File Number) Identification No.)



  245 South Los Robles Ave., Pasadena, California     91101
      (Address of principal executive offices)      (Zip Code)


       Registrant's telephone number, including area code:
                         (626) 683-4000


Item 4.   Changes in Registrant's Certifying Accountant

(a)  Previous independent accountants

     (i)  Effective June 23, 1999, the Registrant replaced Arthur Andersen LLP
          ("AA") as its independent accountants.

     (ii) The reports of AA on the Registrant's financial statements for fiscal
          years 1998 and 1997 did not contain an adverse opinion or a
          disclaimer of opinion, nor were they qualified or modified as to
          uncertainty, audit scope, or accounting principles.

     (iii)The decision to replace AA was recommended by the Registrant's
          Audit Committee and approved by its Board of Directors.

     (iv) During fiscal years 1998 and 1997 and the subsequent interim periods,
          there were no disagreements (as such term is defined in instruction 4
          to Item 304 of Securities and Exchange Commission Regulation S-K) with
          AA 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 AA would
          have caused it to make reference to the subject matter of the
          disagreement(s) in connection with its report.

     (v)  During fiscal years 1998 and 1997 there were no reportable events (as
          defined in Item 304(a)(1)(v) of Securities and Exchange Commission
          Regulation S-K).

     (vi) Attached hereto is a copy of a letter from AA to the Securities and
          Exchange Commission indicating that it agrees with the statements
          made in this report.

(b)  New independent accountants.

     (i)  Effective June 23, 1999, the Board of Directors of Registrant has
          engaged Deloitte & Touche LLP as the principal accountants to audit
          the Registrant's financial statements for the fiscal year ending
          November 30, 1999.  No other event requiring disclosure under Item
          304(a)(2) of Securities and Exchange Commission Regulation S-K has
          occurred.

Item 7.   Exhibits

Exhibit No.                        Description
       16 Letter from Arthur Andersen LLP to Securities and Exchange Commission





                            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.

                             Registrant:
                             Ameron International Corporation
June 28, 1999                By:  ________________________________
                                  Gary Wagner

                                  Its: Senior Vice President & Chief Financial
                                       Officer

                         ARTHUR ANDERSEN




June 28, 1999

Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Dear Sir/Madam:

We have read the 6 paragraphs of Paragraph A, Item 4 included in the Form 8-K
dated June 23,1999 of Ameron International Corporation, to be filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.

Very truly yours,



/s/ Arthur Andersen LLP

cc:  Mr. Gary Wagner, Senior Vice President & Chief Financial Officer
     Ameron International Corporation

<TABLE> <S> <C>

<ARTICLE> 5

<S>                             <C>                     <C>
<PERIOD-TYPE>                   6-MOS                   6-MOS
<FISCAL-YEAR-END>                          NOV-30-1999             NOV-30-1998
<PERIOD-END>                               MAY-31-1999             MAY-31-1998
<CASH>                                          12,133                   6,078
<SECURITIES>                                         0                       0
<RECEIVABLES>                                  132,144                 129,258
<ALLOWANCES>                                         0                       0
<INVENTORY>                                    105,643                 125,993
<CURRENT-ASSETS>                               265,836                 274,353
<PP&E>                                         150,760                 161,288
<DEPRECIATION>                                       0                       0
<TOTAL-ASSETS>                                 485,580                 498,013
<CURRENT-LIABILITIES>                          116,552                 101,907
<BONDS>                                              0                       0
                                0                       0
                                          0                       0
<COMMON>                                        13,007                  12,969
<OTHER-SE>                                     153,429                 138,393
<TOTAL-LIABILITY-AND-EQUITY>                   485,580                 498,013
<SALES>                                        272,367                 239,500
<TOTAL-REVENUES>                               272,367                 239,500
<CGS>                                          201,927                 178,972
<TOTAL-COSTS>                                        0                       0
<OTHER-EXPENSES>                                59,303                  54,644
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                               7,025                   6,058
<INCOME-PRETAX>                                 10,329                   5,461
<INCOME-TAX>                                     3,305                   1,911
<INCOME-CONTINUING>                              7,024                   3,550
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                     7,024                   3,550
<EPS-BASIC>                                     1.75                    0.89
<EPS-DILUTED>                                     1.75                    0.86


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