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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): February 16, 1996
SBM Certificate Company
(Exact name of Registrant as specified in its charter)
Minnesota 33-38066 41-1671595
(State or other jurisdiction (Commission File No.) (IRS Employer
of incorporation) Identification Number)
239 S. Fifth Street, 12th Floor, Louisville, Kentucky 40202
(Address of principal executive offices) (zip code)
Registrant's telephone no. including area code: (502)582-7900
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Item 4. Changes in Registrant's Certifying Accountant
Effective as of February 16, 1996, Registrant's independent accountants,
Deloitte & Touche LLP, were dismissed as a routine business matter. The
financial statements of Registrant for the years ended December 31, 1994 and
1993 were audited by Deloitte & Touche LLP whose report included in Registrant's
Form 10-K for such years expressed an unqualified opinion on such statements.
During 1993, 1994, and to date, there are no disagreements with Deloitte &
Touche LLP on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure required to be reported
pursuant to Item 304 of Regulation S-K.
Effective as of February 16, 1996, Registrant's Board of Directors approved the
engagement of Ernst & Young LLP as Registrant's independent accountants for the
fiscal year ended December 31, 1995. Ernst & Young LLP currently serves as the
independent accountants for Registrant's parent company, ARM Financial Group,
Inc.
Item 7. Financial Statements and Exhibits
(c) Exhibits
(16) Letter dated February 16, 1996 from Deloitte and Touche LLP stating
that it has read and agrees with the statements made in this Form 8-K
Report.
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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.
SBM Certificate Company
By: /s/ John R. McGeeney
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John R. McGeeney, President
Date: February 21, 1996
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[LETTERHEAD OF DELOITTE & TOUCHE LLP]
February 16, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Mail Stop 9-5
Washington, DC 20549
We have read and agree with the statements made in Item 4 of Form 8-K of SBM
Certificate Company dated February 16, 1996.
Yours truly,
/s/ Deloitte & Touche LLP
