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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
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 7, 2000
STRATOSPHERE CORPORATION
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
DELAWARE
(STATE OR OTHER JURISDICTION OF INCORPORATION)
1-12030 88-0292318
(COMMISSION FILE NUMBER) (IRS EMPLOYER IDENTIFICATION NO.)
2000 LAS VEGAS BOULEVARD SOUTH
LAS VEGAS, NEVADA 89104
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (702) 382-4446
NOT APPLICABLE
(FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous independent accountants
(i) On March 1, 2000, Stratosphere Corporation (the "Company")
dismissed Arthur Andersen LLP ("AA") as its independent
accountants. Arthur Andersen LLP has completed all activities
related to the Company's 1999 audit. The decision to change
accountants was approved by the Audit Committee and Board of
Directors of the Company.
(ii) The reports of AA on the Company's consolidated balance sheets as
of December 26, 1999 and December 27, 1998, and the related
consolidated statements of income, shareholders equity, and cash
flows for each of the two-years ended December 26, 1999 and
December 27, 1998, did not contain an adverse opinion or
disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope or accounting principles.
(iii) In connection with its audits for the two most recent fiscal
years and the interim periods subsequent to December 26, 1999
through May 31, 2000, there were no disagreements between the
Company and AA as to matters of accounting principles or
practices, financial statement disclosure, or audit scope or
procedure, which disagreements, if not resolved to the
satisfaction of AA, would have caused them to make reference
thereto in their report on the financial statements for such
periods. AA has furnished the Company with a letter addressed to
the Commission stating that it agrees with the above statements.
A copy of this letter is included as an exhibit to this Report on
Form 8-K/A.
(iv) During the two most recent fiscal years and through May 31,
2000, there have been no reportable events (as defined in
Regulation S-K Item 304 (a) (1) (v)).
(b) New independent accountants
(i) On March 1, 2000, the Company engaged the firm of KPMG LLP as
independent accountants for the Company's fiscal year ending
December 31, 2000. The Company's Board of Directors approved the
selection of KPMG LLP as independent accountants upon
recommendation of the Company's Audit Committee.
(ii) During the most recent fiscal years and through March 1, 2000,
the Company has not consulted with KPMG LLP with respect to
(1) 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 (2) on any matter that was either the subject of a
disagreement (as defined in Item 304 (a) (1) (iv) of Regulation
S-K) or a reportable event (as described in Item 304 (a) (1) (v)
of Regulation S-K).
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SIGNATURE
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.
STRATOSPHERE CORPORATION
Date: June 7, 2000 By: /s/ William F. Bischoff
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Name William F. Bischoff
Title: Secretary/Treasurer/CFO
