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 APRIL 8, 1999
THE SPORTS AUTHORITY, INC.
(Exact name of registrant as specified in its charter)
Delaware 1-13426 36-3511120
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(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
3383 N. State Road 7, Ft. Lauderdale, Florida 33319
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(Address of principal executive offices) (Zip Code)
(954) 735-1701
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(Registrant's telephone number, including area code)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
On April 1, 1999, the Company's Board of Directors, acting upon the
recommendation of the Audit Committee of the Board, voted to replace its
independent accountant, PricewaterhouseCoopers LLP ("PwC"). The reports of PwC
on the 1997 and 1998 fiscal years did not contain any adverse opinion or a
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles. During the 1997 and 1998 fiscal years and
the period since the end of the 1998 fiscal year, there were no disagreements
between the Company and PwC 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 PwC, would have caused it
to make a reference to the subject matter of the disagreements in connection
with its report. In addition, during the 1997 and 1998 fiscal years and the
period since the end of the 1998 fiscal year, there were no "reportable events"
within the meaning of Item 304 of the Securities and Exchange Commission's
Regulation S-K.
The Company retained the accounting firm of Ernst & Young LLP ("E & Y") on
April 1, 1999, to make an examination of the financial statements of the Company
for the 1999 fiscal year. The engagement of E & Y is subject to ratification by
the Company's shareholders at the 1999 annual meeting. The Company has
authorized PwC to respond fully to any inquiries from E & Y and to make its work
papers available to E & Y.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) The following exhibit is filed with this report:
16.1 Letter re: change in certifying accountant
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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 thereunto duly authorized.
THE SPORTS AUTHORITY, INC.
Date: April 14, 1999 By: /S/ ANTHONY F. CRUDELE
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Anthony F. Crudele
Senior Vice President and
Chief Financial Officer
(Principal Financial and
Accounting Officer)
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EXHIBIT INDEX
EXHIBIT DESCRIPTION
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16.1 Letter re: change in certifying account
EXHIBIT 16.1
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
April 8, 1999
Ladies and Gentlemen:
We have read Item 4 of The Sports Authority, Inc.'s Form 8-K dated April 8, 1999
and are in agreement with the statements contained in the first paragraph of
Item 4 therein.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
