<PAGE> 1
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): August 29, 1997
HEARST-ARGYLE TELEVISION, INC.
(Exact Name of Registrant as Specified in its Charter)
Delaware 0-2700 74-2717523
(State or Other (Commission (IRS Employer
Jurisdiction of File Number) Identification Number)
Incorporation
888 Seventh Avenue
New York, New York 10106
(Address of Principal Executive Offices)(Zip Code)
Registrant's telephone number, including area code:
(212) 649-2300
<PAGE> 2
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
On October 14, 1997, Hearst-Argyle Television, Inc. ("Hearst-Argyle"
or the "Company") terminated its relationships with its independent auditors,
Ernst & Young LLP ("E&Y"). In addition, on October 15, 1997 the Company engaged
Deloitte & Touche LLP ("Deloitte & Touche") as its new independent auditors.
The Company's termination of its relationship with E&Y and the appointment of
Deloitte & Touche was approved by the Company's Board of Directors upon the
recommendation of the Audit Committee of the Board of Directors.
E&Y's reports on the Company's financial statements during the two most
recent fiscal years did not contain an adverse opinion, disclaimer of opinion
nor were they qualified or modified as to uncertainty, audit scope or accounting
principles.
During the two most recent fiscal years there were no reportable events
as contemplated by Item 304 of Regulation S-K and no disagreements between the
Company and E&Y on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if
not resolved to the satisfaction of E&Y would have caused it to make reference
to the subject matter of the disagreement in its report.
The Company has requested E&Y to provide a letter addressed to the
Commission stating whether it agrees with the above statements. A copy of that
letter is filed as an Exhibit to this Form 8-K/A.
<PAGE> 3
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(C) Exhibits.
16.1 Letter from Ernst & Young LLP to the Securities and Exchange
Commission Pursuant to Item 304 (a) (3) of Regulation S-K.
<PAGE> 4
SIGNATURES
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.
HEARST-ARGYLE TELEVISION, INC.
Date: October 20, 1997 By: /s/ Dean H. Blythe
-----------------------------------
Dean H. Blythe
Senior Vice President-
Corporate Development
Secretary and General Counsel
<PAGE> 1
Exhibit 16.1
October 20, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K/A dated October 20, 1997 of Hearst-Argyle, Inc.
and are in agreement with the statements contained in the first sentence of
paragraph 1 and the statements contained in paragraphs 2 and 3 on page 2
therein. We have no basis to agree to disagree with other statements of the
registrant contained therein.
Very truly yours,
/s/ Ernst & Young LLP
