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SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
FORM 8-K/A
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 is filed as Exhibit
16.1 hereto.
(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)).
2.
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ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(a) Exhibits
Exhibit No. Description
16.1 Letter dated May 5, 1999 from
PricewaterhouseCoopers LLP, the Registrant's
former accountants to the SEC.
3.
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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 10, 1999 By: /s/ Neil T. Watanabe
----------------------
Neil T. Watanabe
Executive Vice President and Chief
Financial Officer
4.
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Exhibit Index
Exhibit No. Description
16.1 Letter dated May 5, 1999 from
PricewaterhouseCoopers LLP, the Registrant's
former accountants to the SEC.
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EXHIBIT 16.1
[PRICEWATERHOUSECOOPERS LLP LETTERHEAD]
May 5, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by PETsMART, Inc. (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 May 5, 1999. We agree with the
statements concerning our Firm in such Form 8-K.
Yours very truly,
/S/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
5.
