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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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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, 1994
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ARBOR PROPERTY TRUST
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(Exact name of registrant as specified in charter)
Delaware 1-12412 23-2740383
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
Suite 800, One Tower Bridge, W. Conshohocken, PA 19428
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (215) 941-2992
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N/A
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(Former name or former address, if changed since last report.)
Page 1 of 5
Exhibit Index Appears on Page 4
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Arbor Property Trust's Current Report on Form 8-K, dated June 7,
1994, is hereby amended to clearly indicate that there were no
disagreements with its former accountant through the date of termination of
the engagement of such accountant, June 7, 1994. In addition, an updated
letter has been included from the former accountant, Deloitte & Touche,
addressing the revised disclosure.
Item 4. Changes in Registrant's Certifying Accountants
On June 7, 1994, Arbor Property Trust (including its predecessor
limited partnership, the "Company") engaged Arthur Andersen & Co. as its
certifying accountant, thereby replacing as of the same date Deloitte &
Touche. The change in the Company's certifying accountant was effected in
connection with the Company's change in operating structure from a
partnership to a real estate investment trust and the relocation of its
executive offices to Pennsylvania. The change was approved by the Managing
Trustees of the Company.
No report on the financial statements of the Company issued by Deloitte
& Touche during the last two fiscal years contained an adverse opinion or
disclaimer of opinion, or was qualified or modified as to uncertainty,
audit scope or accounting principles, nor were there any disagreements
during the last two fiscal years and through June 7, 1994, between Deloitte
& Touche and the Company concerning any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which disagreements if not resolved would have required Deloitte & Touche
to make reference to the subject matter thereof in connection with its
report. During the last two fiscal years and through June 7, 1994, none of
the events listed in paragraphs (A) through (D) of Item 304(a)(1)(v) of
Regulation S-K have occurred; and during such period the Company has not
consulted with Arthur Andersen & Co. regarding any matter referred to under
paragraphs (i) or (ii) of Item 304(a)(2) of Regulation S-K.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
(c) Exhibits
99.1 Letter of Deloitte & Touche, independent accountants, dated
August 1, 1994, pursuant to Item 304(a)(3) of Regulation S-K.
Page 2 of 5
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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.
ARBOR PROPERTY TRUST
Date: August 1, 1994 By: /s/ Myles H. Tanenbaum
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Name: Myles H. Tanenbaum
Title: President and Chief Executive Officer
Page 3 of 5
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EXHIBIT INDEX
Exhibit Sequentially
Number Numbered Page
99.1 Letter of Deloitte & Touche, independent 5
accountants, dated August 1, 1994, pursuant
to Item 304(a)(3) of Regulation S-K
Page 4 of 5
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EXHIBIT 99.1
August 1, 1994
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, NW
Washington, DC 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K/A of Arbor
Property Trust dated June 7, 1994.
Yours truly,
Deloitte & Touche
