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): April 29, 1998
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SWEETHEART HOLDINGS INC.
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(Exact name of registrant as specified in its charter)
Delaware 33-64814 06-1281287
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(State or other jurisdiction (Commission File (IRS Employer
of incorporation) Number) Identification No.)
10100 Reisterstown Road, Owings Mills, Maryland 21117
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (410) 363-1111
Not Applicable
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
On April 29, 1998, Registrant's Board of Directors appointed Deloitte
& Touche LLP as its certifying accountants replacing Arthur Andersen LLP (the
"Former Accountants").
During the Registrant's two most recent fiscal years and the
subsequent interim period through April 29, 1998, there were no disagreements
with the Former Accountants 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 the Former Accountants,
would have caused them to make reference to the subject matter of the
disagreement in their report. Neither of the Former Accountants' reports on the
Registrant's financial statements for the fiscal years ended September 30, 1996
or 1997 contained an adverse opinion or disclaimer of opinion, or was qualified
or modified as to uncertainty, audit scope, or accounting principles.
A letter from the Former Accountants addressed to the Securities and
Exchange Commission in accordance with Item 304(a)(3) of Regulation S-K, stating
that they agree with the Registrant's response to Item 4 of the Registrant's
Current Report on Form 8-K, dated May 1, 1998, is filed as an Exhibit hereto.
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ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
A letter from Arthur Andersen LLP addressed to the Securities and
Exchange Commission in accordance with Item 304(a)(3) of Regulation S-K.
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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.
SWEETHEART HOLDINGS INC.
By: /s/ Hans H. Heinsen
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Name: Hans H. Heinsen
Title: Chief Financial Officer
Date: May 1, 1998
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EXHIBIT INDEX
EXHIBIT NO. DESCRIPTION PAGE NO.
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(16) Letter from Arthur Andersen LLP 1
in accordance with Item 304 (a)(3)
of Regulation S-K
EXHIBIT 16
May 1, 1998
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4 included in the attached Form 8-K dated May 1, 1998
of Sweetheart Holdings, Inc. to be filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein.
Very truly yours,
/s/ARTHUR ANDERSEN LLP
