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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549-1004
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FORM 8-K
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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 1, 1999
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Frontier Corporation
(Exact name of registrant as specified in its charter)
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New York 1-4166 16-0613330
(State or other jurisdiction of (Commission File Number) (I.R.S. Employer
incorporation or organization) Identification No.)
180 South Clinton Avenue 14646-0700
Rochester, New York (Zip Code)
(Address of principal executive offices)
Registrant's telephone number, including area code (716) 777-1000
Item 4. Changes in Registrant's Certifying Accountants.
(a) Previous independent accountants
(i) On October 1, 1999, Frontier Corporation dismissed
PricewaterhouseCoopers LLP as its independent accountants. The Registrant's
Audit Committee participated in and approved the decision to change
independent accountants.
(ii) The reports of PricewaterhouseCoopers LLP 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) In connection with its audits for the two most recent fiscal years
and through October 1, 1999, there have been no disagreements with
PricewaterhouseCoopers LLP on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which disagreements if not resolved to the satisfaction of
PricewaterhouseCoopers LLP would have caused them to make reference thereto
in their report on the financial statements for such years.
(iv) During the two most recent fiscal years and through October 1, 1999,
there have been no reportable events (as defined in Regulation S-K Item
304(a)(1)(v)).
(v) The Registrant has requested that PricewaterhouseCoopers LLP 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 October 5, 1999, is filed as
Exhibit 99 to this Form 8-K.
(b) New independent accountants
(i) The Registrant engaged Arthur Andersen LLP as its new independent
accountants as of October 1, 1999. During the two most recent fiscal years
and through October 1, 1999, the Registrant has not consulted with Arthur
Andersen LLP regarding either (i) the application of accounting principles to
a specified transaction, either completed or proposed; or the type of audit
opinion that might be rendered on the Registrant's financial statements, and
either a written report was provided to the Registrant or oral advice was
provided that Arthur Andersen LLP concluded was an important factor
considered by the Registrant in reaching a decision as to the accounting,
auditing or financial reporting issue; or (ii) any matter that was either the
subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of
Regulation S-K and the related instructions to Item 304 of Regulation S-K, or
a reportable event, as that term is defined in Item 304(a)(1)(v) of
Regulation S-K.
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Item 7. Financial Statement and Exhibits.
(c) Exhibits.
99 Letter, dated October 5, 1999, from PricewaterhouseCoopers LLP
to the Securities and Exchange Commission.
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.
FRONTIER CORPORATION
Dated: October 7, 1999 By: /s/ Martin T. McCue
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Name: Martin T. McCue
Title: Senior Vice President
and General Counsel
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EXHIBIT 99
October 5, 1999
Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Frontier Corporation (copy attached),
which we understand will be filed with the Commission, pursuant to Item 4 of
Form 8-K, as part of the Company's Form 8-K report dated October 1, 1999. We
agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/ PricewaterhouseCoopers
PricewaterhouseCoopers LLP
