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 20, 2000
GALAXY TELECOM, L.P.
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
1220 N. Main, Sikeston, Mo. 63801 33-95298 43-1697125
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(State Or Other Jurisdiction Of (Commission File Number) (I.R.S. Employer
Incorporation Or Organization) Identification No.)
Registrant telephone number, including area code: (573) 472-8200
N/A
(Former name or former address, if changed since last report)
Items 1 through 3 (inclusive), 5, 6, and 8 not applicable.
Item 4 Changes in Registrant's Certifying Accountant.
(a) Previous Independent Accountant.
(i) On January 20, 2000, the Company dismissed
PricewaterhouseCoopers LLP as the Company's
independent accountant.
(ii) The reports of PriceweaterhouseCoopers LLP on the financial
statements of the Company for each of the past two fiscal
years ending 12/31/98 and 12/31/97, respectively, contained
no adverse opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope or
accounting principles.
(iii) The decision to change accountants was approved by the
Company's Board of Directors on January 20, 2000
(iv) During the Company's two most recent fiscal years
and through the date of this report, the Company has had 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
PricewaterhouseCoopers LLP to make a reference thereto in its
report on the financial statements of the Company for such
periods.
(v) The Company has requested that PricewaterhouseCoopers
LLP furnish it with a letter addressed to the Securities and
Exchange Commission stating whether or not it agrees with
the above statements. A copy of such letter, dated
January 24, 2000 is filed as Exhibit 16 to this Form 8-K.
(b) Engagement of New Independent Accountant.
(i) Deloitte & Touche LLP has been engaged by the Company
as its new independent accountant to audit the Company's
financial statements, effective as of January 20, 2000.
(ii) Prior to the engagement of Deloitte & Touche LLP, the Company had not
consulted with Deloitte & Touche LLP during its two most
recent fiscal years and through the date of this
report in any matter regarding: (A) either the application of
accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that
might be rendered on the Company's financial statements, and
neither was a written report provided to the Company nor
was oral advice provided that Deloitte & Touche LLP
concluded was an important factor considered by the Company
in reaching a decision as to the accounting, auditing or
financial reporting issue, or (B) the subject of either a
disagreement or a reportable event described in Paragraph
(a)(v) above.
Item 7 Financial Statements and Exhibits.
Exhibit No. Description
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16 Letter from PricewaterhouseCoopers LLP to the Securities and
Exchange Commission dated January 24, 2000 pursuant to
Item 304(a)(3) of Regulation S-K.
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.
Galaxy Telecom, L.P.
(Registrant)
By: Galaxy Telecom, Inc.
As General Partner
By: /s/ J. Keith Davidson
Title: Vice President - Finance,
(Principal Financial Officer)
January 27, 2000
Date
EXHIBIT INDEX
Exhibit No. Description
16 Letter from PricewaterhouseCoopers LLP to the Securities and
Exchange Commission dated January 24, 2000 pursuant to
Item 304(a)(3) of Regulation S-K.
Exhibit 16
January 24, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Galaxy Telecom, L.P. which we understand
will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of
the Company's Form 8-K report dated January 27, 2000. We agree with the
statements concerning our Firm in such Form 8-K.
Very truly yours,
PricewaterhouseCoopers LLP
