<PAGE>
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): June 7, 1994
------------
ARBOR PROPERTY TRUST
- - -------------------------------------------------------------------
(Exact name of registrant as specified in charter)
Delaware 1-12412 23-2740383
- - ----------------------------- -------------- --------------------
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
Suite 800, One Tower Bridge, W. Conshohocken, PA 19428
- - ------------------------------------------------ ----------
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (215) 941-2992
--------------
N/A
- - ------------------------------------------------------------------
(Former name or former address, if changed since last report.)
Page 1 of 5
Exhibit Index Appears on Page 4
<PAGE>
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 such period 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 the date hereof, 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
June 7, 1994, pursuant to Item 304(a)(3) of Regulation S-K.
Page 2 of 5
<PAGE>
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: June 7, 1994 By: /s/ Myles H. Tanenbaum
Name: Myles H. Tanenbaum
Title: President and Chief Executive Officer
Page 3 of 5
<PAGE>
EXHIBIT INDEX
Exhibit Sequentially
Number Numbered Page
99.1 Letter of Deloitte & Touche, independent 5
accountants, dated June 7, 1994, pursuant
to Item 304(a)(3) of Regulation S-K
Page 4 of 5
<PAGE>
EXHIBIT 99.1
June 7, 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 of Arbor
Property Trust dated June 7, 1994.
Yours truly,
Deloitte & Touche
