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SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
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FORM 8-K
CURRENT REPORT
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Pursuant to Section 13 or 15(d) of
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported)
April 25, 1997
EATERIES, INC.
(Exact name of registrant as specified in charter)
Oklahoma 0-14968 73-1230348
(State or other jurisdiction (Commission file number) (IRS Employer
of incorporation) Identification Number)
3240 W. Britton Road, Suite 202
Oklahoma City, Oklahoma 73120
(Address of principal executive offices, including zip code)
(405) 755-3607
(RegistrantGs telephone number, including area code)
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Item 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
On April 25, 1997, Eateries, Inc. dismissed Ernst & Young LLP ("Ernst
& Young"), as its independent auditors. Ernst & Young's report on the
consolidated financial statements of Eateries, Inc. and subsidiaries for either
of the past two years did not contain an adverse opinion or a disclaimer of
opinion and was not qualified or modified as to uncertainty, audit scope or
accounting principles. The decision to change accountants was approved by the
Board of Directors of Eateries, Inc. During Eateries, Inc.'s two most recent
fiscal years and subsequent interim period preceding such dismissal, there were
no disagreements with Ernst & Young on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which, if not resolved to the satisfaction of Ernst & Young would have caused
Ernst & Young to make reference to the matter in their report. Eateries, Inc.
has retained Arthur Andersen LLP to act as independent accountant.
Item 7. FINANCIAL STATEMENT AND EXHIBITS
(c) The exhibits furnished in connection with this report are as
follows:
Exhibit Number Description
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16. Letter on change in certifying accountant
2
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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 thereunto duly authorized.
EATERIES, INC.
(Registrant)
By: /s/ Corey Gable
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Corey Gable
Vice President/Treasurer
Chief Financial and Accounting
Officer
Date: April 28, 1997
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EXHIBIT INDEX
Exhibit Number Description
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16. Letter on change in certifying accountant
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Exhibit 16 to Form 8-K
LETTER ON CHANGE IN CERTIFYING ACCOUNTANT
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated April 25, 1997, of Eateries, Inc. and are
in agreement with the statements contained in the second and fourth sentences
on page 2 therein. We have no basis to agree or disagree with other statements
of the registrant contained therein.
Ernst & Young LLP
Oklahoma City, Oklahoma
April 29, 1997
