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UNITED STATES
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): OCTOBER 20, 1998
ARMOR HOLDINGS, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 0-18863 59-3392443
(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation or organization) File Number) Identification No.)
13386 International Parkway
Jacksonville, Florida 32218
Registrant's telephone number, including area code: (904) 741-5400
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
At a meeting held on October 16, 1998, the Audit Committee of the
Board of Directors of Armor Holdings, Inc. (the "Company") approved the
engagement of PricewaterhouseCoopers LLP as the Company's independent auditors
to replace the firm of Deloitte & Touche LLP. The Audit Committee determined to
change the auditors of the Company as a result of a competitive selection
process which was part of the ongoing role of the Audit Committee to review the
audit functions of the Company.
The reports of Deloitte & Touche LLP on the Company's financial
statements for the past two fiscal years did not contain an adverse opinion or
a disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope (except as to references therein to other auditors engaged to
perform audits of certain of the company's subsidiaries), or accounting
principles.
In connection with the audits of the Company's financial statements
for each of the two periods ended December 27, 1997, and in subsequent interim
period, there were no disagreements with Deloitte & Touche LLP on any matters
of accounting principles or practices, financial statement disclosure, or
auditing scope and procedures which, if not resolved to the satisfaction of
Deloitte & Touche LLP, would have caused Deloitte & Touche LLP to make
reference to the matter in their report.
The Company has requested Deloitte & Touche LLP to furnish it with a
letter addressed to the Securities and Exchange Commission stating whether it
agrees with the above statements. A copy of that letter dated October 21, 1998,
is filed as Exhibit 16.01 to this Current Report on Form 8-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
16.01 Letter from Deloitte & Touche LLP to the Securities and
Exchange Commission regarding the Company's change of its
Certifying Accountant.
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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.
ARMOR HOLINGS, INC.
By: /s/ Carol T. Burke
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Carol T. Burke
Vice President Finance
Dated: October 20, 1998
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EXHIBIT INDEX
Exhibit Number Description
16.01 Letter from Deloitte & Touche LLP to the Securities and Exchange
Commission regarding the Company's change of its Certifying
Accountant
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DELOITTE & TOUCHE LLP LETTERHEAD
October 20, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read Item 4 included in the Form 8-K dated October 20, 1998 of Armor
Holdings, Inc. to be filed with the Securities and Exchange Commission and are
in agreement with the statements contained therein.
Yours very truly,
/s/ Deloitte & Touche LLP
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DELOITTE & TOUCHE LLP
