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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities and Exchange Act of 1934 Date
of Report (date of earliest event reported) March 31, 1999
NORTH COAST ENERGY, INC.
(Exact name of registrant as specified in its charter)
Commission File Number 0-18691
Delaware 34-1594000
(State or other jurisdiction of incorporation or organization)
(IRS Employer Identification Number)
1993 Case Parkway
Twinsburg, Ohio 44087-2343
(Address of principal executive offices)
Registrants telephone number, including area code: (330) 425-2330
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ITEM 4. Change in Registrant's Certifying Accountant
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(a) Previous independent accountants
(i) On March 31, 1999 North Coast Energy, Inc. dismissed
Arthur Andersen as its independent accountants.
(ii) The reports of Arthur Andersen on the financial
statements for the past two fiscal years contained no
adverse opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope
or accounting principle.
(iii) The Registrant's Audit Committee and Board of
Directors participated in and approved the decision
to change independent accountants.
(iv) In connection with its audits for the two most recent
fiscal years and through March 31, 1999, there have
been no disagreements with Arthur Andersen on any
matter of accounting principles or practices,
financial statements disclosure, or auditing scope or
procedure.
(v) During the two most recent fiscal years and through
March 31, 1999, there have been no reportable events
(as defined in Regulation S-K Item 304 (a) (1) (v)).
(vi) The Registrant has requested that Arthur Andersen
furnish it with a letter addressed to the SEC stating
whether or not it agrees with the above statements. A
copy of such letter, dated April 2, 1999, is filed as
an exhibit to this Form 8-K.
(b) New independent accountants
(i) The Registrant engaged Hausser + Taylor LLP as its
new independent accountants as of April 1, 1999.
During the two most recent fiscal years and through
March 31, 1999, the Registrant has not consulted with
Hausser + Taylor LLP on items which (1) were or
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should have been subject to SAS 50 or (2) concerned
the subject matter of a disagreement or reportable
event with the former auditor, (as described in
Regulation S-K Item 304 (a) (2)).
ITEM 7. Financial Statements and Exhibits.
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(a) Not applicable.
(b) Not applicable.
(c) Exhibits
(16) Letter of response to SEC from Arthur Andersen dated
April 2, 1999.
SIGNATURE
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 officer.
NORTH COAST ENERGY, INC.
By /s/ Tim Wagers
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Tim Wagers
Chief Financial Officer
April 2, 1999
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EXHIBIT 16
ARTHUR
ANDERSEN
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Arthur Andersen LLP
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Suite 1800
200 Public Square
Cleveland, OH 44114
216 781-2140
April 2, 1999
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0213
Dear Sir/Madam:
We have read paragraphs (a)(i), (ii), (iv) and (v) of Item 4 included in the
form 8-K dated March 31, 1999 of North Coast Energy, Inc. to be filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
cc: Mr. Tim D. Wagers, Chief Financial Officer, North Coast Energy, Inc.
