SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
(Amendment No. 1)
Current Report Pursuant to Section 13 or 15 (d) of
The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) ............May 8, 1998
RALLY'S HAMBURGERS, INC.
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(Exact name of registrant as specified in its charter)
Delaware 0-17980 62-1210077
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(State or other jurisdiction (Commission File Number) (I.R.S. Employer
of incorporation) Identification Number)
600 Cleveland Street, Eighth Floor
Clearwater, Florida 34615
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(Address of principal executive offices)
Registrant's telephone number, including area code........(813) 441-3500
Not applicable
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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
(a) Rally's Hamburgers, Inc. (the "Company") has selected the accounting
firm of KPMG Peat Marwick LLP as independent accountants for the
registrant to perform all procedures related to the year-end audit for
the year ending December 28, 1998, subject to ratification of such
appointment by the Company's stockholders. Arthur Andersen LLP acted as
independent auditors for the Company for fiscal 1997. KPMG Peat Marwick
LLP, the independent accountants for Checkers Drive-In Restaurants,
Inc., of which Rally's owns approximately 26.1% of its outstanding
stock, was selected by the Company, and the Company notified Arthur
Andersen LLP that it intended to engage KPMG Peat Marwick LLP, as the
Company's independent auditors for fiscal 1998 on May 8, 1998. The
decision to change accountants was approved by the Audit Committee of
the Board of Directors.
(b) During the two most recent fiscal years and the subsequent interim
period prior to May 8, 1998, there have been no disagreements with
Arthur Andersen LLP on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or
procedure or any reportable events.
(c) Arthur Andersen LLP's report on the financial statements for the past
two years contained no adverse opinion or disclaimer of opinion and was
not qualified or modified as to uncertainty, audit scope or accounting
principles.
(d) The registrant has requested that Arthur Andersen LLP furnish it with a
letter addressed to the Securities and Exchange Commission ("SEC")
stating whether it agrees with the above statements. A copy of the
letter of Arthur Andersen LLP to the SEC will be filed as Exhibit 16 to
an amendment to this Form 8-K.
Item 7. Financial Statements and Exhibits
(a) Financial Statements of business acquired.
Not Applicable.
(b) Proforma financial information.
Not Applicable.
(c) Exhibits.
Exhibit 16. Letter from Arthur Andersen LLP to the Securities
and Exchange Commission.
<PAGE>
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.
Date: May 28, 1998 RALLY'S HAMBURGERS, INC.,
a Delaware corporation
By: /s/ James T. Holder
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James T. Holder
Vice President, Assistant
General Counsel and Secretary
4
ARTHUR
ANDERSEN
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Arthur Andersen LLP
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425 Walnut Street
Cincinnati, OH 45202-3912
513-381-6900
May 22, 1998
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4 included in the Form 8-K filed May 15, 1998 of Rally's
Hamburgers, Inc. with the Securities and Exchange Commission and are in
agreement with the statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
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ARTHUR ANDERSEN LLP
cc: Mr. Joseph N. Stein
Rally's Hamburgers, Inc.
