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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
Date of Report (Date of earliest event reported) January 14, 1999
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AUSTINS STEAKS & SALOON, INC.
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(Exact name of registrant as specified in its charter)
Delaware 0-25366 86-0723400
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
6940 "O" Street Suite 334, Lincoln, Nebraska 68510
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (402) 466-2333
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous independent accountants
(i) On January 14, 1999, Austins Steaks & Saloon, Inc. dismissed
PricewaterhouseCoopers LLP as its independent accountants.
(ii) The reports of PricewaterhouseCoopers LLP on the financial statements
for the past two fiscal years contained no adverse opinion or disclaimer
of opinion and were not qualified or modified as to uncertainty, audit
scope or accounting principle.
(iii) The Registrant's Audit Committee participated in and approved the
decision to change independent accountants.
(iv) In connection with its audits for the two most recent fiscal years and
through January 14, 1999, there have been no disagreements with
PricewaterhouseCoopers LLP 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
PricewaterhouseCoopers LLP would have caused them to make reference
thereto in their report on the financial statements for such years.
(v) During the two most recent fiscal years and through January 14, 1999,
there have been no reportable events (as defined in Regulation S-K Item
304(a)(1)(v)).
(vi) The Registrant has requested that PricewaterhouseCoopers LLP furnish it
with a letter addressed to the SEC stating whether or not it agrees with
the Registrant's responses to Item 304(a).
(b) New independent accountants
(i) The Registrant engaged KPMG Peat Marwick LLP as its new independent
accountants as of January 14, 1999. The Registrant requested KMPG Peat
Marwick LLP to review the contents of this Item 304 disclosure. During
the two most recent fiscal years and through January 14, 1999, the
Registrant has not consulted with KPMG Peat Marwick LLP on items which
(1) were or should have been subject to SAS 50 or (2) concerned the
subject matter of a disagreement or reportable event with the former
auditor, (as described in Regulation S-K Item 304(a) (2)).
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Item 6. - EXHIBITS
a) Exhibits:
Exhibit 16 - Letter regarding 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 hereunto duly authorized.
AUSTINS STEAKS & SALOON, INC.
Date: January 29, 1999 By: /s/ Tish Gade-Jones
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Tish Gade-Jones, Chief Financial Officer
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Exhibit 16
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January 22, 1999
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Austins Steaks & Saloon, Inc. (copy
attached), which we understand will be filed with the Commission, pursuant to
Item 4 of Form 8-K report for the month of January 1999. We agree with the
statements concerning our Firm in such Form 8-K. We have no basis to agree or
disagree with the Company's statements regarding KPMG Peat Marwick.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
