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 and Exchange Act of 1934
Date of Report (Date of earliest event reported) - October 16, 1997
FIRST TEAM SPORTS, INC.
(Exact name of registrant as specified in its charter)
Minnesota 0-16442 41-1545748
(State or other Jurisdiction (Commission File (IRS Employer
of incorporation) Number) Identification No.)
120l Lund Boulevard
Anoka, MN 55303
(Address of principal executive offices and zip code)
(612) 576-3500
(Registrant's telephone number, including area code)
N/A
(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant.
Effective October 16, 1997, Ernst & Young LLP ("Ernst & Young") was engaged
as the independent public accountants for First Team Sports, Inc. (the
"Company").
During the Company's two most recent fiscal years and the subsequent
interim period through October 16, 1997, neither the Company (nor anyone on its
behalf) consulted Ernst & Young regarding (i) the application of accounting
principles to a specified transaction, completed or proposed, or the type of
audit opinion that might be rendered on the Company's financial statements, in
connection with which any written report or oral advice was provided by Ernst &
Young to the Company which was an important factor considered by the Company in
reaching a decision as to the accounting, auditing or financial reporting issue;
or (ii) any matter that was either the subject of a disagreement or a reportable
event (as described in Regulation S-K Item 304(a)(1)).
Item 7. Financial Statements; Pro Forma Financial Information and Exhibits.
(a) Financial statements.
None.
(b) Pro forma financial information.
None.
(c) Exhibits. The following exhibits are included with this report:
None.
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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 duly authorized.
DATED: October 20, 1997 FIRST TEAM SPORTS, INC.
By: /s/ Robert L. Lenius, Jr.
Robert L. Lenius, Jr., Vice President and
Chief Financial Officer
