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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 20, 1999
EARL SCHEIB, INC.
(Exact name of registrant as specified in its charter)
1-4822
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(Commission file number)
DELAWARE 95-1759002
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(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Indentification No.)
8737 WILSHIRE BOULEVARD
BEVERLY HILLS, CALIFORNIA 90211
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (310) 652-4880
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
The Registrant, effective April 20, 1999, dismissed Deloitte & Touche LLP,
independent auditors, as its principal independent accountant. The dismissal
was approved by the Registrant's Audit Committee of the Board of Directors on
April 22, 1999.
Deloitte & Touche LLP's report on the Registrant's financial statements for
either of the past two years did not contain an adverse opinion or disclaimer of
opinion, nor was the report qualified or modified as to uncertainty, audit scope
or accounting principles.
There were no disagreements between the Registrant and Deloitte & Touche
LLP of the types described in Item 304(a)(1)(iv) of Regulation S-K. The
Registrant has complied with Item 304(a)(3) of Regulation S-K.
Effective April 22, 1999, the Registrant, through its Audit Committee,
engaged Arthur Andersen LLP, independent public accountants, as its new
principal independent accountant to audit the Registrant's financial statements.
The Registrant has not consulted Arthur Andersen during the Registrant's two
most recent fiscal years with regard to any of the matters described in
Item 304(a)(2) of Regulation S-K.
ITEM 7. EXHIBITS.
Exhibit 1. Letter from Deloitte & Touche LLP.
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.
EARL SCHEIB, INC.
By: /s/ Christian K. Bement
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Christian K. Bement,
Chief Executive Officer and
President
Dated: April 23, 1999
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EXHIBIT 1.
LETTERHEAD OF DELOITTE & TOUCHE LLP
April 23, 1999
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in the first sentence of paragraph
one and the entire second and third paragraphs in Item 4 of Form 8-K of Earl
Scheib, Inc. dated April 23, 1999. With respect to the second sentence of
the first paragraph and the entire fourth paragraph of Item 4, we have no
basis to either agree or disagree with those comments.
Yours truly,
/s/ Deloitte & Touche LLP
