-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, VJjkTya3mTY72VECz4j0hLH8xqkAYJtbWG+qeJw7iEcfY38z8iqFT0G9w5v/rw8L aCSQq7zujqRF5G0L77863A== 0000893877-98-000002.txt : 19980106 0000893877-98-000002.hdr.sgml : 19980106 ACCESSION NUMBER: 0000893877-98-000002 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19971229 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19980105 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: REGENT ASSISTED LIVING INC CENTRAL INDEX KEY: 0001000693 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-SKILLED NURSING CARE FACILITIES [8051] IRS NUMBER: 931171049 STATE OF INCORPORATION: OR FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-27108 FILM NUMBER: 98501128 BUSINESS ADDRESS: STREET 1: 2260 US BANCORP TOWER STREET 2: 111 SW FIFTH AVE CITY: PORTLAND STATE: OR ZIP: 97204 BUSINESS PHONE: 5032274000 MAIL ADDRESS: STREET 1: 2260 US BANCORP TOWER STREET 2: 111 SW FIFTH AVE CITY: PORTLAND STATE: OR ZIP: 97204 8-K 1 FORM 8-K UNITED STATES 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) December 29, 1997 REGENT ASSISTED LIVING, INC. Oregon 0-27108 93-1171049 - ------------------------------------------------------------------------------- (State or other jurisdiction of (Commission (IRS Employer incorporation or organization) File No.) Identification No.) 121 SW Morrison Street, Suite 1000, Portland, OR 97204 - ------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) (503) 227-4000 - ------------------------------------------------------------------------------- (Registrant's telephone number, including area code) No Change - ------------------------------------------------------------------------------- (Former name or former address, if changed since last report) Page 1 of 4 Item 4. Changes in Registrant's Certifying Accountant (a) Previous Independent Accountant (i) On December 29, 1997, Regent Assisted Living, Inc. ("Regent") dismissed its previous certifying accountant, Coopers & Lybrand L.L.P. ("C&L"), and retained its new certifying accountant, KPMG Peat Marwick LLP. (ii) The reports of C&L on the financial statements of Regent for the past two fiscal years preceding the date hereof contained no adverse opinion or disclaimer of opinion and were not modified as to uncertainty, audit scope or accounting principles. (iii) The decision to change accountants was approved by the Audit Committee of Regent's Board of Directors. (iv) During the two most recent fiscal years and the subsequent interim periods to the date hereof, there have been no disagreements with C&L 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 C&L would have caused it to make reference thereto in connection with its report on the financial statements for such years. (v) Regent requested that C&L furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements above and, if not, stating the respects in which it does not agree. A copy of such letter is attached hereto as Exhibit 16 and is incorporated herein by reference. (b) New Independent Accountant Regent engaged KPMG Peat Marwick LLP as its new certifying accountant as of December 29, 1997. During the two most recent fiscal years and through the date hereof, Regent has not consulted with KPMG Peat Marwick LLP regarding any matters specified in Items 304(a)(2)(i) or (ii) of Regulation S-B under the Securities Exchange Act of 1934. Page 2 of 4 Item 7. Financial Statements and Exhibits (c) Exhibits 16. Letter from Coopers & Lybrand L.L.P. re change in certifying accountant. Page 3 of 4 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. Dated: December 29, 1997 REGENT ASSISTED LIVING, INC. By STEVEN L. GISH ----------------------------------------------- Steven L. Gish Chief Financial Officer and Treasurer (Principal Financial and Accounting Officer) Page 4 of 4 EXHIBIT INDEX Sequential Exhibit No. Description Page No. 16 Letter from Coopers & Lybrand L.L.P. re change in certifying accountant. EX-16 2 C&L LETTER RE CHANGE IN CERTIFYING ACCOUNTANT Exhibit 16 January 5, 1998 Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Gentlemen: We have read the statements made by Regent Assisted Living, Inc. (copy attached), 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 for the month of December 1997. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, COOPERS & LYBRAND L.L.P. Coopers & Lybrand L.L.P. -----END PRIVACY-ENHANCED MESSAGE-----