SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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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): December 12, 1996
FLUOR DANIEL GTI, INC.
(Exact Name of Registrant as Specified in Charter)
DELAWARE 0-15067 02-0324047
(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
100 RIVER RIDGE DRIVE, NORWOOD, MASSACHUSETTS 02062
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (617) 769-7600
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNT.
On December 12, 1996, Fluor Daniel GTI, Inc. (the "Registrant")
dismissed the accounting firm of Coopers & Lybrand LLP ("C&L") and engaged the
accounting firm of Ernst & Young LLP ("E&Y") to be the Registrant's auditors for
the current fiscal year, which ends October 31, 1997. The Registrant's Board of
Directors approved the decision to change accountants upon the recommendation of
the Registrant's Audit Committee. The Registrant has not consulted with E&Y with
respect to any accounting, auditing or financial reporting issue.
E&Y serve as auditors for the Registrant's parent company, Fluor
Corporation, and Fluor Corporation's former subsidiary, Fluor Daniel
Environmental Services, Inc. ("FDESI"), which was merged with and became a
subsidiary of the Registrant on May 10, 1996 (the "Merger").
On July 26, 1995, the Registrant had dismissed E&Y and engaged C&L to
be the Registrant's auditors for the fiscal year ended April 27, 1996. C&L also
were engaged to be the auditors for the transition period May 1, 1996 through
October 31, 1996, which resulted from the Registrant changing its fiscal year
end to October 31, the fiscal year-end of Fluor Corporation.
During the period of engagement of C&L there have been no
"disagreements" between the Registrant and C&L on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, or any "reportable events", as those terms are defined in Item 304 of
Regulation S-K.
C&L's reports on the financial statements for the fiscal year ended
April 27, 1996 and the transition period ended October 31, 1996 contained no
adverse opinion or disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles. The Registrant will file
C&L's report for the transition period ended October 31, 1996 with its Annual
Report on Form 10-K, which is due January 29, 1997.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits.
16.1 Letter from Coopers & Lybrand LLP pursuant to Item 304(a)(3)
of Regulation S-K.
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.
FLUOR DANIEL GTI, INC.
By: /s/ Robert E. Sliney, Jr.
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Robert E. Sliney, Jr.
Vice President and
Chief Financial Officer
Dated: December 17, 1996
EXHIBIT INDEX
Exhibit Number Description
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16.1 Letter from Coopers & Lybrand LLP
pursuant to Item 304(a)(3) of
Regulation S-K.
COOPERS & LYBRAND L.L.P. One Post Office Square telephone (617) 478-5000
Boston, MA 02109 facsimile (617) 478-3900
COOPERS
& LYBRAND One International Place telephone (617) 478-5000
a professional services firm Boston, MA 02110 facsimile (617) 478-3900
December 17, 1996
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549
Gentlemen:
We have read the statements made by Fluor Daniel/GTI, Inc. (copy attached),
which we understand will be filed with the Commision, pursuant to Item 4 of Form
8K, as part of the Company's Form 8K reports for the month of December 1996. We
agree with the statements concerning our Firm in such Form 8K.
Very truly yours,
/s/ Coopers & Lybrand L.L.P.
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Coopers & Lybrand, L.L.P.
KKF/PSH
Attachments as stated
