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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) May 16, 2000
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Gart Sports Company
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(Exact name of Registrant as specified in charter)
Delaware
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(State or other jurisdiction of incorporation)
000-23515 84-1242802
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(Commission File Number) (IRS Employee Identification No.)
1001 Lincoln Avenue, Denver, Colorado 80203
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (303) 861-1122
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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 Accountant.
On May 16, 2000, the Registrant engaged Deloitte & Touche LLP as its
independent auditor for the fiscal year ending February 3, 2001. The decision to
engage Deloitte & Touche LLP was approved by the Registrant's Audit Committee.
The Registrant dismissed its former independent auditor, KPMG LLP ("KPMG")
effective upon the appointment of Deloitte & Touche LLP.
KPMG's report on the Registrant's financial statements for the fiscal
years ended January 29, 2000 and January 30, 1999 did not contain an adverse
opinion or a disclaimer of opinion, nor was the report modified as to
uncertainty, audit scope or accounting principles. For the past two fiscal years
and during the subsequent interim period preceding the date of the change in
independent auditor there were no disagreements with KPMG on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure that would have caused KPMG to make reference in their report
to such disagreements.
KPMG has furnished the Registrant with a letter addressed to the
Securities and Exchange Commission stating that KPMG agrees with the statements
in the preceding paragraph. A copy of that letter is attached to this Current
Report on Form 8-K as Exhibit 16.1.
During the past two fiscal years and the subsequent interim period
preceding the date of the change in independent auditor, the Registrant has not
consulted Deloitte & Touche LLP regarding: (i) the application of accounting
principles to a completed or proposed transaction; or (ii) the type of audit
opinion that might be rendered on the Registrant's financial statements.
Item 7. Financial Statements and Exhibits.
(a) Financial Statements:
Not required.
(b) Pro Forma Financial Information:
Not required.
(c) Exhibits:
Exhibit Number Description
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16.1 Letter from KPMG LLP regarding Change in
Certifying Accountant.*
* Filed herewith.
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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 hereunto duly authorized.
Gart Sports Company
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(Registrant)
Date: May 19, 2000 By: /s/ THOMAS T. HENDRICKSON
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Thomas T. Hendrickson
Executive Vice President, Chief Financial
Officer and Treasurer (Principal Financial and
Accounting Officer)
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Exhibit 16.1
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May 18, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Gart Sports Company and, under the
date of March 14, 2000, we reported on the consolidated financial statements of
Gart Sports Company and subsidiaries as of January 29, 2000 and January 30, 1999
and for the 52 weeks ended January 29, 2000 and January 30, 1999, the 28 days
ended January 31, 1998, and the 52 weeks ended January 3, 1998. On May 16,
2000, our appointment as principal accountants was terminated. We have read
Gart Sports Company's statements included under Item 4 of its Form 8-K dated May
19, 2000, and we agree with such statements, except that we are not in a
position to agree or disagree with Gart Sports Company's statement that the
change was approved by the audit committee of the board of directors, and we are
not in a position to agree or disagree with Gart Sports Company's statement that
Deloitte & Touche LLP was not consulted regarding the application of accounting
principles to a completed or proposed transaction or the type of audit opinion
that might be rendered on Gart Sports Company's financial statements.
Very truly yours,
/s/ KPMG LLP
