SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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): 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
Exhibit Index is presented on page 4
Total No. of Pages 5
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, a
disclaimer of opinion, or a qualification or modification as to
uncertainty, audit scope or accounting principles for either of the
last two fiscal years ended December 31, 1996. 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 principle or practice, 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.
The Company has requested Ernst & Young LLP to furnish a letter
addressed to the Commission stating whether it agrees with the above
statements. A copy of that letter, dated August 14, 1997 is filed as
Exhibit 1 to this Form 8-K/A.
Item 7(c). Exhibits
(16) Letter regarding change in certifying accountants
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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 20, 1997
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SUN INTERNATIONAL NORTH AMERICA, INC.
Form 8-K/A Current Report
Date of Report August 11, 1997
EXHIBIT INDEX
Exhibit
Number Exhibit Page Number in Form 8-K/A
(16) Letter regarding change in 5
certifying accountants
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August 14, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated August 11, 1997 of Sun International North
America, Inc. and are in agreement with the statements contained in the first,
second and fourth sentences of paragraph 1 on page 2 therein. We have no basis
to agree or disagree with other statements of the registrant contained therein.
/s/Ernst & Young LLP
Ernst & Young LLP
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