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SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
Form 8-K
Current Report
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report: February 12, 1997
AT&T CAPITAL CORPORATION
A Delaware Commission File I.R.S. Employer
Corporation No. 1-11237 No. 22-3211453
44 Whippany Road, Morristown, New Jersey 07962-1983
Telephone Number (201) 397-3000
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Form 8-K February 12, 1997
Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
On February 12, 1997, AT&T Capital Corporation's (the "Company") Audit
Committee of the Company's Board of Directors (with the concurrence of the Board
of Directors) dismissed Coopers & Lybrand L.L.P. as the Company's independent
public accountants and appointed Arthur Andersen LLP to serve as the Company's
independent public accountants for the year 1997. Coopers & Lybrand L.L.P. will
continue to serve as the Company's independent public accountants for 1996.
Coopers & Lybrand L.L.P.'s reports on the Company's financial statements
for the last two years did not contain an adverse opinion or a disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope, or
accounting principles. During the two fiscal years ended December 31, 1995 and
during the period from December 31, 1995 through February 12, 1997, there were
no disagreements between the Company and Coopers & Lybrand L.L.P. on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreement(s) would have caused Coopers &
Lybrand L.L.P. to make reference to the subject matter of such disagreements in
connection with its reports.
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Form 8-K February 12, 1997
Item 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
16 Letter on change in certifying accountants-
To the Securities and Exchange Commission from Coopers &
Lybrand L.L.P., dated February 12, 1997.
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Form 8-K February 12, 1997
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 thereunto duly authorized.
AT&T CAPITAL CORPORATION
Edward M. Dwyer
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By: Edward M. Dwyer
Senior Vice President and
Chief Financial Officer
February 12, 1997
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Form 8-K February 12, 1997
EXHIBIT INDEX
Exhibit No.
16 Letter on change in certifying accountants-
To the Securities and Exchange Commission
from Coopers & Lybrand L.L.P., dated February 12, 1997.
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Form 8-K February 12, 1997
Exhibit 16
February 12, 1997
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read the statements made by AT&T Capital Corporation (copy
attached), which we understand will be filed with the Commission on
February 13, 1997, pursuant to Item 4 of Form 8-K. We agree with the
statements concerning our Firm in such Form 8-K.
Very truly yours,
Coopers & Lybrand L.L.P.
cc. Mr. Edward M. Dwyer
Senior Vice President and Chief Financial Officer
AT&T Capital Corporation
44 Whippany Road
Morristown, NJ 07962
