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UNITED STATES
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) March 12, 1996
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THE PRUDENTIAL INSURANCE COMPANY OF AMERICA
in respect of
PRUCO LIFE VARIABLE CONTRACT REAL PROPERTY ACCOUNT
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(Exact name of Registrant as specified in its charter)
Commission file number 33-86780
Arizona 22-1944557
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(State or other jurisdiction of (IRS Employer Identification No.)
incorporation or organization)
213 Washington Street, Newark, New Jersey 07102-2992
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(Address of principal executive offices) (Zip Code)
(201) 802-6000
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(Registrant's Telephone Number, including area code)
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ITEM 4 - CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous independent accountants
(i) On March 12, 1996, Deloitte & Touche LLP was dismissed as the independent
accountants of the Registrant.
(ii) Deloitte & Touche LLP's report on the 1994 financial statements contained
no adverse opinion or disclaimer of opinion and was not qualified or modified as
to uncertainty, audit scope, or accounting principles. Additionally, Deloitte &
Touche LLP has advised us that the report they expect to issue on the 1995
financial statements will contain no adverse opinion or disclaimer of opinion
and will not be qualified or modified as to uncertainty, audit scope, or
accounting principles.
(iii) The Board of Directors of The Prudential Insurance Company of America
approved the recommendation by its Auditing Committee to change independent
accountants. The Auditing Committee of The Prudential Insurance Company of
America supervises the audit activities in respect of Affiliates, including the
Registrant.
(iv) In connection with its audits for the two most recent fiscal years,
there have been no disagreements with Deloitte & Touche LLP no any matter of
accounting principles or practices, financial statement disclosure or
auditing scope or procedure, which if not resolved to the satisfaction of the
accountant, would have caused them to make a reference to the matter in their
report.
(v) The Registrant has requested that Deloitte & Touche LLP furnish it with a
letter addressed to the Securities and Exchange Commission stating whether it
agrees with the above statement. A copy of such letter dated, March 19, 1996 is
filed as Exhibit 16 to this Form 8-K.
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, hereunto duly authorized.
Pruco Life Variable Contract Real Property Account
(Registrant)
Date: March 19, 1996 By: /s/ Esther H. Milnes
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Esther H. Milnes
President
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Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read Item 4 of Form 8-K dated March 19, 1996 of Pruco Life Variable
Contract Real Property Account and are in agreement with the statements
contained in paragraphs (i), (ii), (iv) and (v) therein. We have no basis to
agree or disagree with the statements contained in paragraph (iii) therein.
Very truly yours,
/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
Parsippany, New Jersey
March 19, 1996
