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 2, 1997
Robertson-Ceco Corporation
(Exact name of registrant as specified in its charter)
Delaware 1-10659 36-3479146
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
5000 Executive Parkway, Suite 425, San Ramon, CA 94583
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (510) 358-0330
Item 4. Changes in Registrant's Certifying Accountant
On April 2, 1997, the Registrant selected Arthur Andersen LLP ("Arthur
Andersen") to serve as its independent public accountants for fiscal 1997 and,
accordingly, dismissed Price Waterhouse LLP ("Price Waterhouse"). The decision
to engage Arthur Andersen and dismiss Price Waterhouse was approved by the Audit
Committee and the Board of Directors of the Registrant.
Price Waterhouse's reports on the Registrant's consolidated financial statements
for the two most recent fiscal years did not contain an adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope or accounting principles. During the two most recent fiscal years
and through April 2, 1997, there was no disagreement with Price Waterhouse
regarding any matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure, which disagreement, if not resolved
to the satisfaction of Price Waterhouse, would have caused Price Waterhouse to
make reference thereto in their reports.
The Registrant has requested that Price Waterhouse furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not it
agrees with the above statements. A copy of such letter, dated April 9, 1997 is
filed as Exhibit 16 to this Current Report on Form 8-K/A.
Item 7. Financial Statements and Exhibits
(c) Exhibits
Exhibit No. Exhibit
16 Letter from Price Waterhouse LLP
SIGNATURE
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.
Robertson-Ceco Corporation
(Registrant)
Date: April 11, 1997 By: /s/ Ronald D. Stevens
Ronald D. Stevens
Executive Vice President and
Chief Financial Officer
EXHIBIT 16
April 9, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
ROBERTSON-CECO CORPORATION
We have read Item 4 of the Robertson-Ceco Corporation's Form 8-K dated April 8,
1997 and are in agreement with the statements contained in the second and third
paragraphs thereof.
Yours very truly,
/s/ Price Waterhouse LLP
