SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-1004
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FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report: Ocober 19, 2000
FINANCIAL FEDERAL CORPORATION
(Exact name of Registrant as specified in its charter)
Nevada 1-12006 88-0244792
(State of incorporation) (Commission file number) (I.R.S. Employer
Identification No.)
733 Third Avenue, New York, New York 10017
(Address of principal executive offices)
(Zip Code)
(212) 599-8000
(Registrant's telephone number, including area code)
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Financial Federal Corporation ("FFC") has replaced its independent
auditors, Eisner & Lubin LLP, effective October 19, 2000. On that date it
appointed Arthur Andersen LLP as independent auditors. These actions were
approved by FFC's Board of Directors upon recommendation of its Audit
Committee.
The selection of Arthur Andersen was approved by FFC after an extended
evaluation process initiated by FFC's Audit Committee. The Company did not
seek the advice of Arthur Andersen regarding any matters of the type set
forth in Item 304(a)(2) of SEC Regulation S-K prior to engagement of that
firm.
The change in independent auditors did not occur due to any existing or
previous accounting disagreements with Eisner & Lubin, and Eisner & Lubin has
expressed no disclaimer of opinion, adverse opinion, qualification or
modification as to uncertainty, audit scope or accounting principles
regarding the financial statements of FFC or the audit process, for the years
ended July 31, 1999 or 2000. Neither have there been any accounting
disagreements or reportable events within the meaning of Item 304 of SEC
Regulation S-K for those periods. Eisner & Lubin has stated in its attached
letter addressed to the SEC its concurrence with the foregoing statements in
this paragraph.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS
(C) Exhibits:
16.1 Letter of Eisner & Lubin LLP regarding change in
Registrant's certifying accountants
99 Press Release of Financial Federal Corporation dated
October 19, 2000
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EXHIBIT INDEX
Exhibit No. Description of Exhibit
16.1 Letter of Eisner & Lubin LLP regarding change in
Registrant's certifying accountants
99 Press Release of Financial Federal Corporation dated
October 19, 2000
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, Financial
Federal Corporation has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.
FINANCIAL FEDERAL CORPORATION
By: /s/ Steven F. Groth
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Senior Vice President and
Chief Financial Officer
October 19, 2000
(Date)
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