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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K/A
AMENDMENT NO. 1 TO
CURRENT REPORT PURSUANT
TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported) November 1, 1996
SYSTEM SOFTWARE ASSOCIATES, INC.
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(Exact name of registrant as specified in its charter)
Delaware
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(State or other jurisdiction of incorporation)
0-15322 36-3144515
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(Commission File Number) (I.R.S. Employer
Identification No.)
500 West Madison
Chicago, Illinois 60661
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(Address of principal executive offices) (Zip Code)
(312) 258-6000
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(Registrant's Telephone Number, Including Area Code)
N/A
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(Former name or former address, if changed since last report.)
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The undersigned registrant hereby amends its Current Report by filing
herewith Exhibit 16.1, Letter Re: Change In Certifying Accountant
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) EXHIBITS
16.1 Letter from Price Waterhouse LLP pursuant to Item 304(a)(3) of
Regulation S-K.
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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 hereunto duly authorized.
SYSTEM SOFTWARE ASSOCIATES, INC.
Date November 15, 1996 BY: /s/ Joseph J. Skadra
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Joseph J. Skadra, Chief Financial Officer
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[LETTERHEAD OF PRICE WATERHOUSE LLP] [LOGO OF PRICE WATERHOUSE LLP]
November 14, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
System Software Associates, Inc.
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We have read the Company's Form 8-K dated November 1, 1996 and are in agreement
with the statements contained in Item 4 except that, due to a lack of direct
knowledge, Price Waterhouse LLP ("PW") is not in a position to agree, disagree
or comment upon the following statements: (1) the Company's statement in the
second paragraph of Item 4 that PW's November 1 letter was "received after the
Company had dismissed PW," and (2) the Company's statement in the sixth
paragraph of Item 4 that the Company believes its efforts to address the
material weaknesses in its internal controls "have either been completed or are
in the process of completion." Further, PW does not comment on the contents of
the press releases filed as Exhibits 20.1 and 20.2 to the Company's Form 8-K.
Yours very truly,
/s/ Price Waterhouse LLP
Price Waterhouse LLP
