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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
January 23, 1998
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Date of Report (Date of earliest event reported)
First Merchants Acceptance Corporation
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(Exact name of registrant as specified in its charter)
Delaware 0-24686 36-3759045
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
570 Lake Cook Road, Suite 126, Deerfield, Illinois 60015
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(Address of principal executive offices) (Zip Code)
(847) 948-9300
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(Registrant's telephone number)
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
First Merchants Acceptance Corporation (the "Registrant") hereby amends
its Current Report on Form 8-K dated January 9, 1998 and filed with the
Securities and Exchange Commission on January 16, 1998 regarding the dismissal
of its auditors, Deloitte & Touche LLP ("D&T"), by attaching as an exhibit
thereto a letter from D&T addressed to the Securities and Exchange Commission
dated January 19, 1998 and received by the Registrant on January 23, 1998.
ITEM 7. EXHIBITS.
16.1 Letter of D&T dated January 19, 1998 and received by the Registrant
on January 23, 1998.
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SIGNATURE
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
FIRST MERCHANTS ACCEPTANCE CORPORATION
/s/ Richard P. Vogelman
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Richard P. Vogelman
Dated: January 26, 1998 Vice President, General Counsel
and Secretary
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EXHIBIT INDEX
EXHIBIT
NO. DESCRIPTION
- ------- --------------------
16.1 Letter of D&T dated January 19, 1998 and received
by the Registrant on January 23, 1998
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EXHIBIT 16.1
[Letterhead of Deloitte & Touche LLP]
Chicago, Illinois
January 19, 1998
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read the comments in Item 4 of Form 8-K of First Merchants Acceptance
Corporation dated January 9, 1998.
We agree with the comments included therein except for the following comments,
for which we have no basis to agree or disagree:
- - The first paragraph, last sentence: "The dismissal was effected pursuant
to a resolution adopted by the Board of Directors of the Registrant."
- - The second paragraph, last sentence: "The Registrant's financial
statements for the year ended December 31, 1997 have not yet been
audited."
- - The sixth paragraph: "Restated financial statements of the Registrant for
1996 have not been issued."
- - The first four sentences of paragraph seven: "On January 6, 1998, the
Board of Directors of the Registrant authorized...and M&P did not offer
any consultation with respect to such matters."
- - The eighth paragraph, second sentence: "The Registrant intends to file
any such letter received from D&T on Exhibit 16.1 to this report within
two business days of receipt."
Yours truly,
Deloitte & Touche LLP
