SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
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FORM 8-K
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CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): July 21, 1998
STARCRAFT CORPORATION
(Exact name of registrant as specified in its charter)
INDIANA
(State or other jurisdiction of incorporation)
0-22048 35-1817634
(Commission File Number) (IRS Employer
Identification No.)
Post Office Box 1903
2703 College Avenue
Goshen, Indiana 46526
(Address of principal executive offices) (Zip Code)
(219) 533-1105
Registrant's telephone number, including zip code
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Item 4. Changes in Registrant's Certifying Accountants
On July 21, 1998, Starcraft Corporation (the "Company") received a letter dated
July 17, 1998, from Ernst & Young LLP terminating the client-auditor
relationship between Starcraft Corporation and Ernst & Young LLP.
The reports of Ernst & Young LLP on the Company's financial statements for the
past two fiscal 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.
In connection with the audits of the Company's financial statements for the
fiscal years ended September 28, 1997 and September 29, 1996, and in the
subsequent interim period, there were no disagreements with Ernst & Young LLP on
any matters of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures which, if not resolved to the
satisfaction of Ernst & Young LLP, would have caused Ernst & Young LLP to make
reference to the matter in its report. The Company has requested Ernst & Young
LLP to furnish it a letter addressed to the Commission stating whether it agrees
with the above statements. A copy of that letter, dated July 24, 1998 is filed
as Exhibit 16 to this Form 8-K.
The Company has engaged Crowe, Chizek and Company LLP as its independent
auditors effective July 27, 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 thereunto duly authorized.
STARCRAFT CORPORATION
July 24, 1998 By: /s/ Michael H. Schoeffler
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Michael H. Schoeffler
President, Chief Financial Officer
EXHIBIT 16
July 24, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K dated July 21, 1998 of Starcraft Corporation and
are in agreement with the statements contained in the first, second and third
paragraphs therein. We have no basis to agree or disagree with other statements
of the registrant contained therein.
/s/ Ernst & Young LLP
