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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
APRIL 3, 1997
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(MARCH 25, 1997)
DETROIT DIESEL CORPORATION
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(Exact name of registrant as specified in its charter)
DELAWARE
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(State or other jurisdiction of incorporation)
1-12394 38-2772023
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(Commission File Number) (IRS Employer Identification No.)
13400 OUTER DRIVE WEST, DETROIT, MICHIGAN 48239-4001
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(Address of principal executive offices, including zip code)
313-592-5000
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(Registrant's telephone number, including area code)
This report contains 5 pages. The exhibit index is on page 4
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TABLE OF CONTENTS
PAGE NO.
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ITEM 4 - CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT 3
EXHIBIT INDEX 4
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ITEM 4 - CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
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The second paragraph of Item 4 in Registrant's Form 8-K dated March 26, 1997
is deleted and replaced in its entirety as follows:
Reconta's report on VM's financial statements for the year ended December 31,
1995 contained no adverse opinion nor disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope or accounting principles.
The decision to change to Deloitte & Touche was approved by Detroit Diesel
Corporation's Audit Committee.
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.
DETROIT DIESEL CORPORATION
Date: April 3, 1997 By: /s/ JOHN F. FARMER
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John F. Farmer
Its: Vice President and General Counsel
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EXHIBIT INDEX
The following constitutes the exhibits to Amendment No. 1 of the Current Report
on Form 8-K/A of Detroit Diesel Corporation on April 3, 1997.
EXHIBIT PAGE
NUMBER EXHIBIT NUMBER
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16.1 Letter re: change in certifying accountant 5
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EXHIBIT 16.1
[RECONTA ERNST & YOUNG LETTERHEAD]
March 27, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549 - 1004
Gentlemen:
We have read item 4 of Form 8-K dated March 26, 1997 of Detroit Diesel
Corporation and are in agreement with the statements contained in the
second, third and fourth paragraph on page 3 therein. We have no basis
to agree or disagree with other statements of the registrant contained
therein.
/s/ Reconta Ernst & Young S.p.A.
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