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)
December 23, 1997
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AMERICOLD CORPORATION
(Exact name of registrant as specified in its charter)
OREGON 33-12173 93-0295215
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(State or other jurisdiction (Commission File (I.R.S. Employer
of Incorporation) Number) Identification
Number)
7007 S.W. Cardinal Lane, Suite 135, Portland, Oregon 97224
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (503) 624-8585
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Item 4. Changes in Registrant's Certifying Accountant.
On December 23, 1997, Americold Corporation (the "Company") replaced KPMG
Peat Marwick LLP ("KPMG") and engaged Deloitte & Touche LLP ("D&T") as its
principal accountant to audit the Company's financial statements as a result of
the acquisition of the Company by Vornado Realty Trust ("Vornado") on October
31, 1997. D&T is the principal accountant for Vornado.
KPMG's reports on the Company's financial statements for each of the past
two fiscal years did not contain an adverse opinion or a disclaimer of opinion,
nor was either report qualified or modified as to uncertainty, audit scope or
accounting principles. During the Company's two most recent fiscal years and the
subsequent interim period preceding the date of the change in principal
accountant, there were no disagreements with KPMG on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure. The decision to change accountants was neither recommended nor
approved by the Board of Directors of the Company or any committee thereof.
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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.
AMERICOLD CORPORATION
By: /s/ Joel M. Smith
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Joel M. Smith,
Senior Vice President and
Chief Financial Officer
Date: December 31, 1997
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EXHIBIT INDEX
Exhibit Page No.
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(16) Letter from KPMG Peat Marwick to the 4
Company concerning the Company's
disclosure of its change in certifying
accountant
KPMG Peat Marwick LLP
Suite 2000
1211 South West Fifth Avenue
Portland, OR 97204
December 31, 1997
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Americold Corporation and, under
the date of May 2, 1997, we reported on the consolidated financial statements of
Americold Corporation and subsidiary as of and for the years ended the last day
of February 1996, and 1997. On December 23, 1997, our appointment as principal
accountants was terminated. We have read Americold Corporation's statements
included under Item 4 of its Form 8-K dated December 23, 1997, and we agree with
such statements.
Very truly yours,
/s/ KPMG Peat Marwick LLP