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): October
24, 1997.
ATLANTIC COAST AIRLINES, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 0-21976 13-3621051
(State or Other (Commission File (I.R.S. Employer
Jurisdiction of Number) Identification No.)
Incorporation)
515-A Shaw Road
Dulles, VA 20166
(Address of Principal Executive Offices)
(703) 925-6000
(Registrant's telephone number, including area code)
Item 4. Changes in Registrant's Certifying Accountant
Effective October 24, 1997, the Registrant dismissed BDO
Seidman LLP and engaged KPMG Peat Marwick LLP as its certifying
accountant.
BDO Seidman's reports on the Registrant's financial
statements for the past two years did not contain any adverse
opinion or a disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting principles.
The Audit Committee of the Registrant's Board of Directors
recommended, and the Registrant's Board of Directors approved,
the decision to change accountants.
During the Registrant's two most recent fiscal years and all
subsequent interim periods preceding BDO Seidman's dismissal and
KPMG Peat Marwick's engagement, (1) there were no disagreements
between the Registrant and BDO Seidman on any matter of
accounting principles or practices, financial statement
disclosure or auditing scope or procedure; (2) there were no
"reportable events" as defined in Item 304(a)(1)(v) of Regulation
S-K; and (3) neither the Registrant (nor anyone on its behalf)
consulted KPMG Peat Marwick regarding any of the matters
specified in Items 304(a)(2)(i) or (ii) of Regulation S-K.
The Registrant has provided to BDO Seidman, and BDO Seidman
has received, a copy of the disclosures set forth in this Current
Report made in response to Item 304(a) of Regulation S-K. The
Registrant has requested BDO Seidman to furnish it with a letter
addressed to the Commission (the "BDO Letter") stating whether it
agrees with the statements made in response to Regulation S-K
Item 304(a) and, if not, stating the respects in which it does
not agree. The BDO Letter is filed herewith as Exhibit 16.1.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act
of 1934, as amended, the Registrant has duly caused this report
to be signed on its behalf by the undersigned hereunto duly
authorized.
Dated: October 29, 1997
ATLANTIC COAST AIRLINES, INC.
By: /s/ Paul H. Tate
Name: Paul H. Tate
Title: Executive Vice President,
Chief Financial Officer,
Treasurer and Assistant Secretary
EXHIBIT INDEX
Sequentially
Exhibit No. Document Numbered Page
16.1 Letter of BDO
Seidman LLP, dated
October 28, 1997,
regarding change in
certifying
accountant.
[BDO Seidman, LLP Letterhead]
October 28, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Atlantic Coast Airlines, Inc.
Gentlemen:
We have read, and agree with, the description of the
termination and other comments attributed to BDO Seidman,
LLP set forth in Item 4 of Form 8-K dated October 29, 1997,
of Atlantic Coast Airlines, Inc.
Very truly yours,
\s\ BDO Seidman, LLP
