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.
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(Exact name of registrant as specified in charter)
California 0-19536 95-3971414
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(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
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(Registrant's telephone number, including area code)
Not applicable
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(Former name or former address, if changed since last report)
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Item 4. Change in Registrant's Certifying Accountant
On June 21, 1999, The Right Start, Inc. (the "Registrant") dismissed
PricewaterhouseCoopers LLP ("PWC") as its independent accountants. The decision
to change independent accountants was approved by the Registrant's Audit
Committee on June 18, 1999. During the two most recent fiscal years and through
June 21, 1999, there have been no disagreements with PWC on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure, which disagreements, if not resolved to the satisfaction of
PWC, would have caused them to make reference to the subject matter of the
disagreements in their report on the financial statements for such years. PWC's
report on the financial statements for the past two years contained no adverse
opinion or disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope or accounting principles.
The Registrant has provided PWC with a copy of this disclosure and has
requested that PWC furnish it with a letter addressed to the Securities and
Exchange Commission ("SEC") stating whether it agrees with the above statements.
A copy of PWC's letter to the SEC, dated June 24, 1999, is filed as Exhibit 16.1
to the this Form 8-K.
Item 7. Financial Statements, Pro Forma Financial Information
and Exhibits
(c) Exhibits
16.1 Letter from PriceWaterhouseCoopers LLP to the Securities and
Exchange Commission re: change in the Registrant's certifying
accountant dated June 24, 1999.
<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
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EXHIBIT INDEX
16.1 Letter from PriceWaterhouseCoopers LLP to the Securities and Exchange
Commission re: change in the Registrant's certifying accountant dated
June 24, 1999.
[Letterhead of PricewaterhouseCoopers LLP]
The Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
June 24, 1999
Commissioners:
We have read the statements made by The Right Start, Inc. (copy attached), which
we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K,
as part of the Company's Form 8-K report dated June 21, 1999. We agree with the
statements concerning our Firm in such Form 8-K.
Yours very truly,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
