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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON D.C. 20549
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FORM 8-K/A
AMENDMENT NO. 1
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported) December 24, 1997
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THE HE-RO GROUP, LTD.
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(Exact name of registrant as specified in its charter)
Delaware 1-10860 13-36155898
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(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation)
530 Seventh Avenue, New York, New York 10018
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(Address of principal executive offices, including zip code)
Registrant's telephone number, including area code (212) 398-6161
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(Former name or former address, if changed since last report)
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ITEM 7. Financial Statements and Exhibits.
(a) Financial Statements.
Financial Statements will be filed by further
amendment to the Form 8-K within 60 days of the date
the initial report on Form 8-K was required to be
filed.
(b) Pro Forma Financial Information.
Pro Forma Financial Information will be filed by
further amendment to the Form 8-K within 60 days of
the date the initial report on Form 8-K was required
to be filed.
(c) The following documents are filed herewith as exhibits to this Form
8-K/A:
2.1 Stock Purchase Agreement dated as of October 16,
1997, among the Registrant, Nah Nah, Hong J. Han and
Della Rounick (previously filed with the initial
report on Form 8-K).
16.1 Letter from Arthur Andersen.
99.1 Factoring and Revolving Inventory Loan and Security
Agreement dated as of December 24, 1997, among The
He-Ro Group, Inc., Nah Nah Collection, Inc., HRNL,
Inc., The He-Ro Group, Ltd. and its several
wholly-owned, active U.S. subsidiaries and Heller
Financial, Inc. (previously filed with initial report
on Form 8-K).
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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.
Dated: January 8, 1998
THE HE-RO GROUP, LTD.
By: /s/ Hong J. Han
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Hong J. Han
President and
Chief Executive Officer
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Exhibit Index
*2.1 Stock Purchase Agreement dated as of October 16,
1997, among the Registrant, Nah Nah, Hong J. Han and
Della Rounick.
**16.1 Letter from Arthur Andersen.
*99.1 Factoring and Revolving Inventory Loan and Security
Agreement dated as of December 24, 1997, among The
He-Ro Group, Inc., Nah Nah Collection, Inc., HRNL,
Inc., The He-Ro Group, Ltd. and its several
wholly-owned, active U.S. subsidiaries and Heller
Financial, Inc.
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* Previously filed.
** Filed herewith.
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EXHIBIT 16.1
[ARTHUR ANDERSEN LETTERHEAD]
January 5, 1998
Mr. Michael Sutton
Chief Accountant
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Mr. Sutton:
We have read Item 4 included in the attached Form 8-K dated December 30, 1997
of He-Ro Group, Ltd. filed with the Securities and Exchange Commission and are
in agreement with the statement contained therein.
Very truly yours,
ARTHUR ANDERSEN LLP
By /s/ Raymon J. Adiletta
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Raymon J. Adiletta
Attachment
Copy to:
Mr. Sam Kaplan, Chief Financial Officer, He-Ro Group, Ltd.
