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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): April 30, 1999
PETSMART, INC.
(Exact name of registrant as specified in its charter)
DELAWARE
(State or other jurisdiction of incorporation)
0-21888 94-3024325
(Commission File No.) (IRS Employer Identification No.)
19601 NORTH 27TH AVENUE
PHOENIX, AZ 85027
(Address of principal executive offices and zip code)
Registrant's telephone number, including area code: (623) 580-6100
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Previous independent accountants
(i) On April 30, 1999, the Registrant dismissed
PricewaterhouseCoopers LLP as its independent accountants.
(ii) The reports of PricewaterhouseCoopers LLP on the
Registrant's financial statements as of February 1, 1998
and January 31, 1999 and for each of the years in the
three-year period ended January 31, 1999 contained no
adverse opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope or
accounting principles.
(iii) The decision to dismiss PricewaterhouseCoopers LLP was
approved by the Registrant's Audit Committee.
(iv) During the Registrant's two most recent fiscal years and
through the subsequent interim period ended April 30, 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.
(v) During the two most recent fiscal years and through April
30, 1999, there have been no reportable events (as defined
in Regulation S-K Item 304(a)(1)(v)).
(vi) The Registrant has requested that PricewaterhouseCoopers
LLP furnish it with a letter addressed to the Securities
and Exchange Commission (the "SEC") stating whether or not
it agrees with the above statements. Such letter will be
filed by amendment.
(b) New independent accountants
(i) The Registrant engaged Deloitte & Touche LLP as its new
independent accountants as of April 30, 1999. During the
two most recent fiscal years and through April 30, 1999,
the Registrant has not consulted with Deloitte & Touche LLP
on items which (1) were or should have been subject to
Statement of Auditing Standard No. 50 or (2) concerned the
subject matter of a disagreement or reportable event with
the former accountants (as described in Regulation S-K Item
304(a)(2)).
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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.
PETsMART, INC.
Dated: May 5, 1999 By: /s/ Neil T. Watanabe
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Neil T. Watanabe
Executive Vice President and Chief
Financial Officer
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