UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Filed pursuant to Section 12, 13 or 15(d) of
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): October 16, 1995
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SHELTER COMPONENTS CORPORATION
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(Exact name of registrant as specified in its charter)
Indiana 1-9844 22-2825183
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(State or Other (Commission File Number) (IRS Employer
Jurisdiction of Identification No.)
Incorporation)
27217 C.R. 6, P.O. Box 4026, Elkhart, Indiana 46515
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (219) 262-4541
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Not Applicable
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(Former Name or Former Address, if Changed Since Last Report.)
Item 4. Changes in Registrant's Certifying Accountant
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(a) Previous independent accountants
(I) On October 16, 1995, Shelter Components Corporation
dismissed Coopers & Lybrand L.L.P. as its independent
accountants.
(II) The report of Coopers & Lybrand L.L.P. on the financial
statements for the past two fiscal years contained no
adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope or
accounting principles.
(III) The Registrant's Audit Committee participated in and
approved the decision to change independent accountants.
(IV) During the Registrant's two most recent fiscal years and
through October 16, 1995, there have been no disagreements
with Coopers & Lybrand L.L.P. 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 L.L.P.
would have caused them to make reference thereto in their
report.
(V) During the two most recent fiscal years and through
October 16, 1995, there have been no reportable events
(as defined in Regulation S-K Item 304(a)(1)(v)).
(VI) The Registrant has requested that Coopers & Lybrand L.L.P.
furnish it with a letter addressed to the SEC stating
whether or not it agrees with the above statements. A copy
of such letter, dated October 23, 1995, is filed as Exhibit
16 to this Form 8-K.
(b) New independent accountants
(I) The Registrant engaged Price Waterhouse L.L.P. as its new
independent accountants as of October 16, 1995. During the
two most recent fiscal years and through October 16, 1995,
the Registrant has not consulted with Price Waterhouse LLP
on items which (1) were or should have been subject to SAS
50 or (2) concerned the subject matter of a disagreement or
reportable event with the former auditor, (as described in
Regulation S-K Item 304(a)(2)).
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.
SHELTER COMPONENTS CORPORATION
(Registrant)
Date: October 23, 1995 s/ Mark C. Neilson
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Mark C. Neilson
Secretary-Treasurer,
Principal Financial & Accounting
Officer, and Director
Exhibit 16
October 23, 1995
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Shelter Components Corporation (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
October 16, 1995. We agree with the statements concerning our Firm in such
Form 8-K.
Very truly yours,
Coopers & Lybrand L.L.P.
