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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A2
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported) July 8, 1997
PICO HOLDINGS, INC.
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(Exact name of registrant as specified in charter)
California 0-18786 94-2723335
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
875 Prospect Street, Suite 301, La Jolla, California 92037
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (619) 456-6022
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(Former name or former address, if changed since last report)
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The Registrant amends Item 7, FINANCIAL STATEMENTS AND EXHIBITS, to
read in full as follows:
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits.
Exhibit Number Description
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16.2 Letter regarding Change in Certifying Accountant in
response to Item 4. of Form 8-K/A filed September 24,
1997 from Deloitte & Touche LLP, independent auditors.
16.3 Letter regarding Change in Certifying Accountant in
response to Item 4. of Form 8-K/A filed September 24,
1997 from Coopers & Lybrand L.L.P., independent auditors.
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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 hereunto duly authorized.
PICO HOLDINGS, INC.
Dated: September 26, 1997 By: /s/ Gary W. Burchfield
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Gary W. Burchfield
Chief Financial Officer and Treasurer
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EXHIBIT INDEX
EXHIBIT NUMBER DESCRIPTION
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16.2 Letter regarding Change in Certifying Accountant in
response to Item 4. of Form 8-K/A filed September 24,
1997 from Deloitte & Touche LLP, independent auditors.
16.3 Letter regarding Change in Certifying Accountant in
response to Item 4. of Form 8-K/A filed September 24,
1997 from Coopers & Lybrand L.L.P., independent auditors.
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EXHIBIT 16.2
September 24, 1997
Securities and Exchange Commission
450 5th Street, NW
Washington, DC 20549
Gentlemen:
We have read the statements made by PICO Holdings, Inc. ("the Registrant") which
we understand have been filed with the Securities and Exchange Commission, as
part of the Registrant's Form 8-K/A report signed September 24, 1997.
We are in agreement with the information disclosed in the first paragraph and
the information disclosed in the first, second, and third sentences of the
second paragraph. We have no basis to agree or disagree with the information
disclosed in the fourth sentence of the second paragraph.
Very truly yours,
By: /s/ Deloitte & Touche LLP
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Deloitte & Touche LLP
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EXHIBIT 16.3
September 26, 1997
Securities and Exchange Commission
450 5th Street, NW
Washington, DC 20549
Gentlemen:
We have read the statements made by PICO HOLDINGS, INC. (the Registrant) which
we understand have been filed with the Commission, pursuant to Item 4 of Form
8-K, as part of the Registrant's Form 8-K/A report dated September 24, 1997
(copy attached).
We do not have a basis to either agree or disagree with the statements made by
the Registrant in the above referenced Form 8-K/A.
Very truly yours,
By: /s/ Coopers & Lybrand, L.L.P.
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Coopers & Lybrand, L.L.P.
