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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
AMENDMENT NO. 1 TO
FORM 8-K/A
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 15, 1994
PIMCO ADVISORS L.P.
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(Exact name of registrant as specified in its charter)
Delaware 0-09772 06-1349805
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(State or other jurisdiction of (Commission File No.) (I.R.S. Employer
incorporation or organization) Identification No.)
840 Newport Center Drive, Newport Beach, CA 92660
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(Address of Principal Executive Offices) (Zip Code)
(714) 717-7022
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(Registrant's telephone number, including area code)
This Form 8-K/A contains 5 sequentially numbered pages.
Exhibit Index, located at sequentially numbered page 4.
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On December 15, 1994, the Operating Committee of the Operating Board of
PIMCO Advisors L.P. (formerly Thomson Advisory Group L.P.) (the "Registrant"),
with the consent of the Audit Committee of the Equity Board of the Registrant,
appointed the firm of Deloitte & Touche LLP as the Registrant's auditor, to
replace the firm of Coopers & Lybrand L.L.P., which served in that position
until it was dismissed in connection with the appointment of Deloitte & Touche
LLP.
The change in auditors was made by the Registrant as a result of the
previously reported consolidation of the Registrant, which occurred November 15,
1994. In the consolidation, the businesses of the Registrant were consolidated
with the principal businesses of Pacific Financial Asset Management Corporation
("PFAMCO") and certain of its subsidiaries. The firm of Deloitte & Touche LLP
had served as auditors of the PFAMCO businesses, which after the consolidation
comprised the majority of the Registrant's operations. Accordingly, the
Registrant believed it to be appropriate that Deloitte & Touche LLP serve as
auditor for the Registrant.
The change in auditors did not arise from any disagreement during the
Registrant's two most recent fiscal years and the subsequent interim period up
to December 15, 1994 with Coopers & Lybrand L.L.P. on any matters of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure which, if not resolved to the satisfaction of Coopers & Lybrand
L.L.P., would have caused it to make reference to the subject matter of the
disagreement in any of its reports. The financial statements audited by Coopers
& Lybrand L.L.P. in the past two years have not contained an adverse opinion or
a disclaimer of opinion, and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
ITEM 7. MATERIALS TO BE FILED AS EXHIBITS.
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Exhibit No. Exhibit
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A Letter from Coopers & Lybrand L.L.P. regarding
representations in the Form 8-K/A
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1934, the Registrant
has duly caused this amended report to be signed on its behalf by the
undersigned, thereunto duly authorized.
Date: March 15, 1995.
PIMCO ADVISORS L.P.
By: /s/ Newton B. Schott, Jr.
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Newton B. Schott, Jr.
Senior Vice President-Legal
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PIMCO ADVISORS L.P.
INDEX TO EXHIBIT
Exhibit No. Exhibit
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A Letter from Coopers & Lybrand L.L.P. regarding
representations in the Form 8-K/A.
NBS/lk
3/14/95
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EXHIBIT A
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COOPERS & LYBRAND L.L.P.
1301 AVENUE OF THE AMERICAS
NEW YORK, NEW YORK 10019-6013
March 15, 1995
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by PIMCO Advisors L.P. (formerly, Thomson
Advisory Group L.P.) (the "Partnership"), which we understand will be filed with
the Commission, pursuant to Item 4 of Form 8-K, as part of the Partnership's
Form 8-K/A report. We agree with the statements concerning our Firm in such Form
8-K/A.
Very truly yours,
Coopers & Lybrand L.L.P.
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