<PAGE>
UNITED STATES
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 13, 2000
MIKOHN GAMING CORPORATION
------------------------------------------------------------------------------
(Exact name of Registrant as specified in its charter)
Nevada 0-22752 88-0218876
------------------------------------------------------------------------------
(State or other jurisdiction of (Commission (IRS Employer
incorporation or organization) File Number) Identification Number)
1045 Palms Airport Drive, P.O. Box 98686, Las Vegas, NV 89193-8686
------------------------------------------------------------------------------
(Address of principal executive office and zip code)
(702) 896-3890
------------------------------------------------------------------------------
(Registrant's telephone number, including area code)
------------------------------------------------------------------------------
(Former name, former address and former fiscal year, if changed since last
report)
<PAGE>
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous independent accountants
(i) On June 13, 2000, Mikohn Gaming Corporation (the "Company" or
"Mikohn") dismissed Deloitte & Touche LLP ("D&T") as its independent accountants
effective immediately. D&T has completed all activities related to the Company's
1999 fiscal year audit.
(ii) The reports of D&T on the Company's consolidated balance sheets as
of December 31, 1999 and December 31, 1998, and the related consolidated
statements of operations, stockholders' equity, and cash flows for each of the
two years ended December 31, 1999 and December 31, 1998, did not contain an
adverse opinion or disclaimer of opinion, and were not qualified or modified as
to uncertainty, audit scope or accounting principles.
(iii) The Company's Audit Committee and Board of Directors participated in
and approved the decision to change independent accountants.
(iv) In connection with its audits for the two most recent fiscal years
and the interim period subsequent to December 31, 1999 through June 13, 2000,
there were no disagreements between the Company and D&T as to matters of
accounting principles or practices, financial statement disclosure, or audit
scope or procedure, which disagreements, if not resolved to the satisfaction of
D&T, would have caused them to make reference thereto in their report on the
financial statements for such periods.
(v) During the two most recent fiscal years and the interim period
subsequent to December 31, 1999 through June 13, 2000, there have been no
reportable events (as defined in Regulation S-K Item 304(a)(1)(v)).
(vi) On June 13, 2000, Mikohn delivered a copy of the disclosures which
the Company proposed to make in Item 4 in this Form 8-K, and requested that D&T
furnish it with a letter addressed to the Securities and Exchange Commission
stating whether or not D&T agreed with such disclosures. A copy of such letter
dated June 15, 2000 indicating such agreement is filed as an exhibit to this
Form 8-K.
(b) New independent accountants
(i) On June 13, 2000, the Company engaged the firm of Arthur Andersen
LLP ("AA") as independent accountants for the Company's fiscal year ending
December 31, 2000. The Company's Board of Directors approved the selection of AA
as independent accountants upon recommendation of the Company's Audit Committee.
(ii) During the two most recent fiscal years and the interim period
subsequent to December 31, 1999 through June 13, 2000, the Company has not
consulted with AA with respect to (1) the application of accounting principles
to a specified transaction, either completed or proposed; or the type of audit
opinion that might be rendered on the Company's financial statements; or (2) on
any matter that was either the subject of a disagreement (as defined in Item 304
(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item 304
(a)(1)(v) of Regulation S-K).
2
<PAGE>
SIGNATURE
---------
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 authorized.
MIKOHN GAMING CORPORATION, Registrant
BY: /s/ Donald W. Stevens
------------------------------------
Donald W. Stevens, Executive Vice
President, Treasurer, Principal
Financial Officer
Dated: June 13, 2000
3
<PAGE>
June 15, 2000
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of Mikohn Gaming
Corporation dated June 13, 2000.
Yours truly,
DELOITTE & TOUCHE LLP
Las Vegas, Nevada
