UNITED STATES
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): June 21, 1999
The Right Start, Inc.
____________________________________________________________
(Exact name of registrant as specified in charter)
California 0-19536 95-3971414
____________________ ____________________ ____________________
(State of other (Commission file (IRS employer
jurisdiction of number) identification
incorporation) number)
5388 Sterling Center Drive, Unit C
Westlake Village, California 91361
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(Address of principal executive offices) (Zip code)
(818) 707-7100
______________________________
(Registrant's telephone number, including area code)
Not applicable
____________________________________________________________
(Former name or former address, if changed since last report)
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Item 4. Change in Registrant's Certifying Accountant
Effective June 21, 1999, the Audit Committee of the Board of Directors of
the Registrant determined that it would be in the best interests of the
Registrant to retain the services of Arthur Andersen LLP ("AA") to replace
PricewaterhouseCoopers LLP ("PWC") as its independent accountant and auditors.
The replacement of PWC is not the result of any disagreement with PWC on any
matter of accounting principles or practice, financial statement disclosure or
auditing scope or procedure. A Form 8-K reporting the dismissal of PWC has
previously been filed with the Securities and Exchange Commission.
During the last two fiscal years and subsequent interim periods prior to
engaging AA, the Company did not consult with AA regarding (i) the application
of accounting principles to a specified transaction, either completed or
proposed, or the type of audit opinion that might be rendered on the Company's
financial statements, or (ii) any reportable events.
Item 7. Financial Statements, Pro Forma Financial Information
and Exhibits
(c) Exhibits
N/A
<PAGE>
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.
THE RIGHT START, INC.
Date: June 24, 1999 /s/ Jerry R. Welch
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Jerry R. Welch
Chief Executive Officer and
Chairman of the Board
