CONFORMED COPY
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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 4, 1999
Commission File Number 33-83618
SELKIRK COGEN PARTNERS, L.P.
(Exact name of Registrant as specified in its charter)
Delaware 51-0324332
(State or other jurisdiction of (IRS Employer
incorporation or organization) Identification No.)
SELKIRK COGEN FUNDING CORPORATION
(Exact name of Registrant as specified in its charter)
Delaware 51-0354675
(State or other jurisdiction of (IRS Employer
incorporation or organization) Identification No.)
One Bowdoin Square, Boston, Massachusetts 02114
(Address of principal executive offices, including zip code)
(617) 788-3000
(Registrant's telephone number, including area code)
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This document consists of 6 pages of which this page is page 1.
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On March 4, 1999, JMC Selkirk, Inc., the managing general partner for Selkirk
Cogen Partners, L.P. (the "Partnership") declined to reappoint Arthur
Andersen LLP ("AA"), as the independent public accountants to examine the
financial statements of the Partnership and its wholly owned subsidiary
Selkirk Cogen Funding Corporation for fiscal year 1999. AA's reports on the
financial statements of the Partnership for fiscal years 1998 and 1997, did
not contain an adverse opinion or a disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope, or accounting
principles. During 1997 and 1998 and the subsequent interim period, there
were no disagreements (as such term is defined in instruction 4 to Item 304
of Securities and Exchange Commission Regulation S-K) with AA 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 AA would have caused it to make reference to t he subject
matter of the disagreement(s) in connection with its report. Attached hereto
is a copy of a letter from Arthur Andersen LLP to the Securities and Exchange
Commission indicating it agrees with the statements made in this report.
On March 2, 1999, JMC Selkirk, Inc. selected Deloitte and Touche LLP, as the
independent public accountants to examine the financial statements of the
Partnership and its wholly owned subsidiary Selkirk Cogen Funding Corporation
for fiscal year 1999.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION, AND EXHIBITS
Exhibit No. Description
16 Letter from Arthur Andersen LLP to Securities and Exchange
Commission
2
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SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) 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.
SELKIRK COGEN PARTNERS, L.P.
Date: March 9, 1999 /s/ JMC SELKIRK, INC.
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General Partner
Date: March 9, 1999 /s/ JOHN R. COOPER
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Name: John R. Cooper
Title: Senior Vice President and
Chief Financial Officer
3
<PAGE>
SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) 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.
SELKIRK COGEN FUNDING
CORPORATION
Date: March 9, 1999 /s/ JOHN R. COOPER
--------------------------------
Name: John R. Cooper
Title: Senior Vice President and
and Chief Financial Officer
4
<PAGE>
EXHIBIT INDEX
Exhibit No. Description
16 Letter from Arthur Andersen LLP to Securities and Exchange
Commission
5
March 9, 1999
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4 included in the Form 8-K dated March 9, 1999 of Selkirk
Cogen Partners, L.P. and its wholly owned subsidiary Selkirk Cogen Funding
Corporation filed with the Securities and Exchange Commission and are in
agreement with the statements contained therein.
Very truly yours,
/s/ ARTHUR ANDERSEN LLP
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Arthur Andersen LLP
cc: David N. Bassett, Treasurer, JMC Selkirk, Inc.
John R. Cooper, Senior Vice President and
Chief Financial Officer, JMC Selkirk, Inc.
Kevin J. Donovan, Assistant Treasurer, JMC Selkirk, Inc.
Beth Van Bladel, Controller, Selkirk Cogen Partners, L.P.
