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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 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) 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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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 14, 1999 By: /s/ Tish Gade-Jones
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Tish Gade-Jones, Chief Financial Officer
