CHARTER COMMUNICATIONS INTERNATIONAL INC /TX/
8-K/A, 1997-03-25
BLANK CHECKS
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                  SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON, D.C. 20549

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                               FORM 8-K/A 

             CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                      SECURITIES EXCHANGE ACT OF 1934

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           Date of Report (Date of earliest event reported):

                                MARCH 8, 1997

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                   CHARTER COMMUNICATIONS INTERNATIONAL, INC.

                            ---------------------
     
  
                                    NEVADA
        (State or other jurisdiction of incorporation or organization)


                33-25129-LA                                 84-1097751
            (Commission File No.)                        (I.R.S. Employer
                                                        Identification No.)


            17100 EL CAMINO REAL
              HOUSTON, TEXAS                                    77058
   (Address of principal executive offices)                   (Zip Code)


     Registrant's telephone number, including area code: (713) 486-8337


               (Former address, if changed since last report)


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                         INFORMATION INCLUDED IN THIS REPORT

ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

Item 4 of the Registrant's Form 8-K filed March 13, 1997, is amended in its 
entirety to read as follows:

   Following the acquisition by Charter Communications International, Inc. 
(the "Company") of Overlook Communications International Corporation ("OCI"), 
an Atlanta, Georgia, based corporation, the Company decided it would be in 
the best interests of the Company to consolidate its financial and accounting 
functions in Atlanta. Prior to the acquisition of OCI, the Company's 
financial and accounting functions were maintained in Houston, Texas, and the 
Houston office of KPMG Peat Marwick LLP ("Peat Marwick") served as the 
auditors and certifying accountants of the Company. As a result of the 
consolidation, on February 28, 1997, the Board of Directors of the Company 
determined that it would be efficient and preferable to have the Company's 
independent accountants located in Atlanta where the Company's accounting 
personnel and records reside and authorized the appropriate officers of the 
Company to explore the possibility of engaging an independent accounting firm 
with offices in Atlanta.

   Accordingly, the Company contacted Peat Marwick and two other accounting 
firms with offices in Atlanta to determine the terms upon which they might be 
engaged by the Company. As a result of such contacts and the discussions 
which followed, on March 8, 1997, the Company officially notified Peat 
Marwick that it was dismissed and that the Company would engage the Atlanta 
office of the accounting firm of Arthur Andersen LLP ("Arthur Andersen") as 
the Company's auditors and certifying accountants. On March 13, 1997, the 
terms of the engagement of Arthur Andersen were finalized.

   Peat Marwick was engaged by the Company subsequent to December 31, 1995, 
and, therefore, did not report on the Company's financial statements for the 
past two years. Peat Marwick's reports were limited to the financial 
statements of a subsidiary of the Company. Peat Marwick's reports have not 
contained an adverse opinion or disclaimer of opinion, nor were they 
qualified or modified as to uncertainty, audit scope or accounting principles.

   The decision to change auditors and certifying accountants was not the 
result of any discussion between the Company and Arthur Andersen within the 
contemplation of Item 304(a)(2) of Regulation S-B.

   A copy of this Form 8-K/A has been provided to Peat Marwick and the 
Company has attached hereto as an Exhibit a letter from Peat Marwick 
indicating its agreement with the statements made herein.


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ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS

       (c) Exhibits:
            
            The following exhibits have been furnished in accordance with 
       the provisions of Item 601 of Regulation S-B.
          
       (16) Letter of KPMG Peat Marwick LLP.











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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.


     Dated: March 25, 1997


                                CHARTER COMMUNICATIONS INTERNATIONAL, INC.


                                By:  /s/ Patrick E. Delaney
                                   ----------------------------------------
                                Title: Chief Financial Officer














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                                [Letterhead]



March 25, 1997



Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously engaged as principal accountants to audit the consolidated 
financial statements of Charter Communications International, Inc. and 
subsidiaries as of and for the year ended December 31, 1996. We have not and 
will not report on the consolidated financial statements of Charter 
Communications International, Inc. for any period. On February 28, 1997 our 
appointment as principal accountant was terminated. We have read Charter 
Communications International, Inc.'s statements included under item 4 of its 
Form 8-KA dated March 25, 1997, and agree with such statements, except that 
we are not in a position to agree or disagree with the process by which the 
Company determined to engage Arthur Andersen LLP and whether such decision 
was approved by the Board of Directors.


Very truly yours,


/s/ KPMG PEAT MARWICK LLP
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KPMG Peat Marwick LLP



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