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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
September 28, 2000
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(Date of earliest event reported)
MK GOLD COMPANY
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(Exact name of registrant as specified in its charter)
Delaware 0-23042 82-0487047
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(State or other jurisdiction of (Commission File No.) (I.R.S. Employer
incorporation or organization) Identification No.)
60 East South Temple, Suite 2100
Salt Lake City, Utah 84111
(801) 297-6900
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(Address of principal executive offices and telephone number, including area
code)
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Item 4. Changes in Registrant's Certifying Accountant.
Effective as of September 28, 2000, MK Gold Company (the "Company")
dismissed Deloitte & Touche LLP ("Deloitte & Touche") as its independent
accountant. Effective as of September 28, 2000, the Company engaged
PricewaterhouseCoopers LLP as its independent accountant.
Neither Deloitte & Touche's report on the Company's financial statements
for the year ended December 31, 1998, nor its report for the year ended December
31, 1999, contained an adverse opinion or a disclaimer of opinion, and neither
report was qualified or modified as to uncertainty, audit scope or accounting
principles.
The decision to change accountants was approved by the Audit Committee of
the Board of Directors of the Company.
During the years ended December 31, 1998 and December 31, 1999 and the
subsequent interim periods preceding the Company's dismissal of Deloitte &
Touche, there were no disagreements with Deloitte & Touche on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreements, if not resolved to the satisfaction of
Deloitte & Touche, would have caused Deloitte & Touche to make reference to the
subject matter of the disagreement in connection with its report.
The Company has requested that Deloitte & Touche furnish it with a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the foregoing statements. A copy of such letter, dated October 3, 2000, is
filed herewith as Exhibit 99.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(a) Exhibits
99 Letter from Deloitte & Touche to the Securities and Exchange
Commission.
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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 thereunto duly authorized.
MK GOLD COMPANY
/s/ John C. Farmer
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John C. Farmer
Chief Financial Officer
Date: October 4, 2000
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INDEX TO EXHIBITS
Exhibits
99 Letter from Deloitte & Touche LLP to the Securities and Exchange
Commission.
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