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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): March 12, 1999
HARVEYS CASINO RESORTS
(Exact name of registrant as specified in its charter)
Nevada 1-12802 88-0066882
(State or other jurisdiction (Commission file number) (IRS Employer
of incorporation) Identification Number)
Highway 50 & Stateline Avenue
P. O. Box 128
Lake Tahoe, Nevada 89449
(Address of principal executive offices)
Registrant's telephone number, including area code: (775) 588-2411
Inapplicable
(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant
On March 12, 1999, Deloitte & Touche LLP, who had previously been engaged as
the principal accountant to audit the financial statements of Harveys Casino
Resorts ( the 'Registrant') was dismissed as the Registrant's certifying
accountant.
Deloitte and Touche LLP's reports on the financial statements of the
Registrant for each of the past two fiscal years did not contain an adverse
opinion or a disclaimer of opinion, nor were the opinions qualified or
modified as to uncertainty, audit scope, or accounting principles.
The decision to change accountants was recommended by the Board of Directors
of the Registrant.
During the Registrant's most recent two fiscal years and the subsequent
interim period preceding the change in accountants there have been no
disagreements with Deloitte & Touche LLP on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreement, if not resolved to the satisfaction of
Deloitte & Touche LLP would have caused them to make reference to the subject
matter of the disagreement in connection with their report.
During the Registrant's most recent two fiscal years and the subsequent
interim period preceding the change in accountants there have been no
'reportable events' as listed in paragraph (a) (1) (v) of Item 304 of
Regulation S-K.
On March 12, 1999, Ernst & Young LLP was selected as the principal accountant
to audit the Registrant's financial statements.
EXHIBITS
The following exhibit is filed as part of this report:
EXHIBIT NUMBER EXHIBIT DESCRIPTION
16.1 Deloitte & Touche LLP's letter regarding
change in certifying accountant
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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.
HARVEYS CASINO RESORTS
(Registrant)
Dated: March 16, 1999 /s/ John J. McLaughlin
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John J. McLaughlin
Senior Vice President,
Chief Financial Officer and Treasurer
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EXHIBIT 16.1
March 17, 1999
Securities and Exchange Commission
Mail Stop 9-5
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 Harveys
Casino Resorts dated March 12, 1999.
Yours truly,
DELOITTE & TOUCHE LLP
Reno, Nevada
