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: March 18, 1998
Alltrista Corporation
Indiana 0-21052 35-1828377
State of Incorporation Commission File Number IRS Identification Number
345 South High Street, P. O. Box 5004
Muncie, Indiana 47307-5004
Registrant's telephone number, including area code: (765) 281-5000
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This document contains 5 pages. The exhibit index is on page 4 of 5.
Page 1 of 5
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Item 4. Change in Registrant's Certifying Accountant
a) Previous independent accountants
On March 16, 1998, Alltrista Corporation (the "Registrant") dismissed Price
Waterhouse LLP as its independent accountants.
The Registrant's Audit Committee participated in and approved the decision
to change independent accountants on March 16, 1998.
The reports of Price Waterhouse LLP on the financial statements for the
past two fiscal years contained no adverse opinion or disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope or
accounting principle.
In connection with its audits for the two most recent fiscal years and
through March 16, 1998, there have been no disagreements with Price
Waterhouse LLP 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 Price Waterhouse LLP
would have caused them to make reference thereto in their report on the
financial statements for such years.
During the two most recent fiscal years and through March 16, 1998, there
have been no reportable events as defined in Regulation S-K Item
304(a)(1)(v).
The Registrant has requested that Price Waterhouse LLP furnish it with a
letter addressed to the SEC stating whether or not it agrees with the above
statements. A copy of such a letter, dated March 18, 1998 is filed as
Exhibit 16 to this Form 8-K.
b) New independent accountants
The Registrant engaged Ernst & Young LLP as its new independent accountants
as of March 16, 1998. During the two most recent fiscal years and through
March 16, 1998, the Registrant has not consulted with Ernst & Young LLP
regarding either (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 Registrant's financial statements,
and either a written report was provided to the Registrant or oral advice
was provided that Ernst & Young LLP concluded was an important factor
considered by the Registrant in reaching a decision as to the accounting,
auditing or financial reporting issue; or (ii) any matter that was either
the subject of a disagreement, as that term is defined in Item
304(a)(1)(iv) of Regulation S-K, or a reportable event, as that term is
defined in Item 304(a)(1)(v) of Regulation S-K.
Item 7. Financial Statements and Exhibits
a) Financial statements of businesses acquired. None
b) Proforma financial information. None
c) Exhibits
Exhibit 16 Price Waterhouse LLP letter dated March 18, 1998.
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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.
ALLTRISTA CORPORATION
(Registrant)
By: /s/ Kevin D. Bower
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Kevin D. Bower
Senior Vice President and Chief Financial Officer
March 18, 1998
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ALLTRISTA CORPORATION
FORM 8-K
EXHIBIT INDEX
Exhibit Description Page
Ex-16 Price Waterhouse LLP letter dated March 18, 1998 5
Page 4 of 5
Exhibit 16
March 18, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
Alltrista Corporation
We have read Item 4 of Alltrista Corporation's Form 8-K dated March 18, 1998 and
are in agreement with the statements contained in paragraph 4(a) therein.
Yours very truly,
Price Waterhouse LLP
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