SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
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 9, 2000
PSS WORLD MEDICAL, INC.
(Exact name of registrant as specified in its charter)
Florida 0-23832 59-2280364
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(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation)
4345 Southpoint Boulevard, Jacksonville, Florida 32216
(Address, including zip code, of principal executive offices)
(904) 332-3000
(Registrant's telephone number, including area code)
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Item 4. Changes in and Disagreements With Accountants on Accounting and
Financial Disclosure.
PSS World Medical, Inc. (the "Registrant") filed a Current Report on
Form 8-K dated May 31, 2000 to report a change in certifying accountants of its
significant subsidiary, Gulf South Medical Supply, Inc. ("Gulf South"). This
Current Report on Form 8-K/A is being submitted for the purpose of:
(i) amending Item (1)(iv) of the Form 8-K; and
(ii) filing the letter from Ernst & Young LLP, the former
accountant for Gulf South, pursuant to Item 304(a)(3) of
Regulation S-K.
Item (1)(iv) is hereby amended in its entirety to read as follows:
(iv) In connection with its audit of Gulf South for the years ended
December 31, 1997 and 1996 and during the subsequent period through May 26,
2000, there were no disagreements with Ernst & Young LLP on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure pertaining to these audited financial statements of Gulf
South, which disagreements if not resolved to the satisfaction of Ernst & Young
LLP would have caused Ernst & Young LLP to make reference thereto in their
report on the financial statements for such years. However, the
previously reported financial statements of Gulf South for the years ended
December 31, 1997 and 1996 were recently restated in a filing on Form 10-K/A for
the year ended April 2, 1999 as noted in paragraph (2) below. These restated
financial statements of Gulf South were not audited by Ernst & Young LLP and
Ernst & Young LLP might not agree with such restated financial statements if
asked to concur.
The letter from Ernst & Young LLP is filed as an Exhibit 16 to this
Current Report on Form 8-K, and dated June 9, 2000, in response to Item
304(a)(1) of Regulation S-K.
Item 7. Financial Statements and Exhibits.
(c) Exhibits
The following exhibit is filed as a part of this Current
Report on Form 8-K:
EXHIBIT NO. Page
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16 Letter re. Changes in Registrant's
Certifying Accountants 4
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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.
PSS WORLD MEDICAL, INC.
(Registrant)
By: /s/ David A. Smith
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David A. Smith, Executive Vice President
and Chief Financial Officer
Date: June 9, 2000
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EXHIBIT 16
June 9, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated May 31, 2000, as amended by the Form 8-K/A
dated June 9, 2000 of PSS World Medical, Inc. ( PSS ) and are in agreement
with the statements contained in paragraphs (1)(i), (ii), (iv) and (v)
therein as explained in the following paragraph. We have no basis to agree or
disagree with the other statements of the registrant contained therein.
Ernst & Young LLP audited the financial statements of Gulf South Medical Supply,
Inc. ( Gulf South ) for the years ended December 31, 1997 and December 31, 1996.
Effective with the acquisition of Gulf South by PSS on March 26, 1998, financial
statements of Gulf South subsequent to December 31, 1997 have been audited by
Arthur Andersen LLP, PSS's principal auditor. Therefore, Ernst & Young LLP has
not audited any financial statements included in PSS's two most recent fiscal
years. As a result of information regarding Gulf South's financial statements
coming to the attention of PSS management subsequent to the filing in July, 1999
of its annual report on Form 10-K for the fiscal year ended April 2, 1999,
management of PSS restated its financial statements for the fiscal years ended
April 3, 1998 and March 28, 1997, as reported in Form 10-K/A filed May 25, 2000.
/s/ Ernst & Young LLP
