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): APRIL 6, 1998
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ATLANTIS PLASTICS, INC.
(Exact name of registrant as specified in its charter)
FLORIDA
(State or other jurisdiction of incorporation)
001-09487 06-1088270
(Commission File Number) (IRS Employer Identification No.)
1870 THE EXCHANGE, SUITE 200
ATLANTA, GEORGIA 30339
(Address of principal executive offices) (Zip Code)
(800) 497-7659
Registrant's telephone number, including area code
(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
The accounting firm of Coopers & Lybrand L.L.P. ("Coopers & Lybrand")
served Atlantis Plastics, Inc. (the "Company") as its independent accountants
with respect to calendar years 1990-1997. Effective April 6, 1998, Coopers &
Lybrand was dismissed by the Company's Board of Directors (pursuant to a duly
authorized telephone conference call on April 6, 1998) based upon the
recommendation of the Audit Committee (which recommendation was made pursuant to
a duly authorized telephone conference call on April 6, 1998). During the
Company's two most recent calendar years, there were no (i) disagreements
between the Company and Coopers & Lybrand on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure,
which disagreements, if not resolved to the satisfaction of Coopers & Lybrand,
would have caused it to make reference to the subject matter of the disagreement
in connection with its reports, or (ii) reportable events as defined in
paragraph (a)(1)(v) of Item 304 of Regulation S-K. Coopers & Lybrand's reports
on the financial statements of the Company for the two most recent calendar
years did not contain an adverse opinion or disclaimer of opinion, and were not
qualified or modified as to uncertainty, audit scope, or accounting principles.
Upon recommendation by the Audit Committee effective April 6, 1998, the
Company's Board of Directors engaged Ernst & Young LLP ("Ernst & Young") as the
Company's independent accountants for calendar year 1998. During the Company's
two most recent years and all subsequent periods, Ernst & Young was not
consulted regarding any matters set forth in paragraphs (a)(2)(i) or (ii) of
Item 304 of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
(a) & (b) None.
(c) Exhibits
16 Acknowledgment Letter from Coopers & Lybrand
L.L.P. regarding its dismissal as the
Company's independent public accountants.
<PAGE>
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.
ATLANTIS PLASTICS, INC.
Dated: April 6, 1998 By:/S/ PAUL RUDOVSKY
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Paul Rudovsky
Executive Vice President,
Finance and Administration
<PAGE>
EXHIBIT INDEX
EXHIBIT DESCRIPTION
16 Acknowledgment Letter from Coopers & Lybrand L.L.P. regarding
its dismissal as the Company's independent public accountants.
EXHIBIT 16
April 6, 1998
Chief Accountant
Securities and Exchange Commission
Washington, D.C. 20549
Dear Sirs:
We have read the statements made by Atlantis Plastics, Inc., (copy attached),
which we understand will be filed with the Commission, pursuant to Item 4 of
Form 8-K, as part of the Company's Form 8-K report dated April 6, 1998. We agree
with the statements concerning our Firm in such Form 8-K.
Very truly yours,
COOPERS & LYBRAND, LLP
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By: _____________________________
Its: _____________________________
