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): August 11, 1997
SUN INTERNATIONAL NORTH AMERICA, INC.
(Exact name of registrant as specified in its charter)
Delaware 1-4748 59-0763055
(State or other (Commission (IRS employer
jurisdiction of file number) identification
incorporation) number)
1415 East Sunrise Boulevard
Fort Lauderdale, Florida 33304
(Address of principal executive offices) (Zip code)
Registrant's telephone number,
Including area code: (954) 713-2500
Total No. of Pages 3
Item 4. Changes in Registrant's Certifying Accountant
On August 11, 1997, Sun International North America, Inc.
("SINA") dismissed its former certifying accountant, Ernst & Young
LLP. The accountant's report did not contain an adverse opinion or a
disclaimer of opinion as to uncertainty, audit scope or accounting
principles for either of the last two years. The decision to change
accountants was approved by the board of directors of SINA. There
were no disagreements between SINA and its former accountants on any
matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure during SINA's two most
recent fiscal years or any subsequent interim period preceding the
dismissal.
On August 11, 1997, SINA engaged Arthur Andersen LLP as its
certifying accountant. Arthur Andersen LLP is the certifying
accountant for SINA's parent company Sun International Hotels Limited.
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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 thereunto duly authorized.
SUN INTERNATIONAL NORTH AMERICA, INC.
(Registrant)
/s/ John R. Allison
John R. Allison
(Authorized Officer of
Registrant and Chief
Financial Officer)
Date: August 12, 1997
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