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) October 18, 1999
COOKER RESTAURANT CORPORATION
(Exact name of Registrant as specified in its Charter)
Delaware
(State or other jurisdiction of incorporation)
1-13044 62-1292102
(Commission File Number) (IRS Employer Identification No.)
5500 Village Boulevard
West Palm Beach, FL 33407
(Address of principal executive office) (Zip Code)
Registrant's telephone number, including area code: (561) 615-6000
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Item 4. Changes in Registrant's Certifying Accountant.
(a) Resignation of Registrant's Certifying Accountant.
(i) KPMG LLP was previously the principal accountants
for Cooker Restaurant Corporation. On October 18, 1999, that firm
resigned.
(ii) KPMG's report on Registrant's financial
statements for the past two fiscal years did not contain an
adverse opinion or a disclaimer of opinion, and was neither
qualified nor modified as to uncertainty, audit scope, or
accounting principles.
(iii) During Registrant's two most recent fiscal
years and any subsequent interim period preceding such
resignation, there were no disagreements with KPMG on any matter
of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreement(s),
if not resolved to the satisfaction of KPMG, would have caused
them to make reference to the subject matter of the
disagreement(s) in connection with their opinion.
(iv) During Registrant's two most recent fiscal years
and any subsequent interim period preceding such resignation,
Registrant has had no reportable events as defined in Item
304(a)(1)(v) of Regulation S-K.
Item 7. Financial Statements and Exhibits.
Exhibits
16 Letter regarding resignation of Certifying
Accountant.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act
of 1934, Registrant has duly caused this report to be signed on
its behalf by the undersigned hereunto duly authorized.
COOKER RESTAURANT CORPORATION
Date: October 22, 1999 By: /s/ Henry R. Hillenmeyer
Henry R. Hillenmeyer, Chairman
of the Board and CEO
Exhibit 16
October 22, 1999
Securities and Exchange Commission
Washington, D.C. 20549
Dear Ladies and Gentlemen:
We were previously principal accountants for Cooker Restaurant
Corporation and, under the date of January 27, 1999, we reported on
the consolidated financial statements of Cooker Restaurant
Corporation and subsidiaries as of and for the years ended January
3, 1999 and December 28, 1997. On October 18, 1999 we resigned.
We have read Cooker Restaurant Corporation's statements included
under Item 4 of its Form 8-K dated October 22, 1999, and we agree
with such statements.
Very truly yours,
/s/ KPMG LLP
