-----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, DRaqSTFI3qG2uohs2Ct/5L1cC5bm9ftQtpSJ2KnAM6xaChO5B4Oc3tDi5niZo4v9 z1/E8VuryvqHOnaKYHv1AQ== 0001145443-03-001623.txt : 20031229 0001145443-03-001623.hdr.sgml : 20031225 20031229143936 ACCESSION NUMBER: 0001145443-03-001623 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20031217 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20031229 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SYMONS INTERNATIONAL GROUP INC CENTRAL INDEX KEY: 0001013698 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 351707115 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-29042 FILM NUMBER: 031075207 BUSINESS ADDRESS: STREET 1: 4720 KINGSWAY DRIVE CITY: INDIANAPOLIS STATE: IN ZIP: 46205 BUSINESS PHONE: 3172596400 MAIL ADDRESS: STREET 1: 4720 KINGSWAY DRIVE CITY: INDIANAPOLIS STATE: IN ZIP: 46205 8-K 1 d13707.htm AutoCoded Document

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 17, 2003 (November 19, 2003)

SYMONS INTERNATIONAL GROUP, INC.
(Exact name of registrant as specified in its charter)

  Indiana 1-12369 35-1707115
  (State or other (Commission (IRS Employer
  jurisdiction of File Number) Identification No.)
  incorporation)

4720 Kingsway Drive, Indianapolis, Indiana 46205
(Address of principal executive offices)

Registrant's telephone number, including area code: (317) 259-6400

Not Applicable
(Former name or former address, if changed since last report)

Item 4.  Changes in Registrant's Certifying Accountant.

     On November 19, 2003, Symons International Group, Inc. (the “Company”) was advised by BDO Seidman, LLP (“BDO”) of its resignation as independent accountant of the Company. During the audit of the Company’s December 31, 2002 year ended financial statements, the Company was advised that BDO disagreed with the Company’s reserve for loss and loss adjustment expenses based upon an analysis of the reserves performed by the consulting actuary engaged by BDO. The Company made an adjustment to its reserves prior to BDO’s issuance of opinion on the December 31, 2002 financial statements with respect to its insurance company subsidiaries. BDO’s report with respect to the years ended December 31, 2001 and December 31, 2002 contained a going concern opinion.

Exhibit No.  

Description


       16  

Letter re: Change in Certifying Accountant


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 hereunto duly authorized.

Dated: December 17, 2003  

SYMONS INTERNATIONAL GROUP, INC.

                                                                                                                 By: /S Douglas H. Symons

                                                                                                                 Douglas H. Symons
                                                                                                                 President

EX-16 3 ex16.htm AutoCoded Document

BDO Seidman LLP
99 Monroe Avenue NW Suite 800
Grand Rapids, MI 49503-2698

December 17, 2003

Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Sir or Madam:

We have read Item 4 in the Form 8-K dated December 17, 2003 of Symons International Group, Inc. to be filed with the Securities and Exchange Commission and are in agreement with statements concerning our firm contained therein.

Very truly yours,

By: /S BDO Seidman LLP

BDO Seidman LLP

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