-----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, SyAzI5ewXTWh/Y2x3pxFdnrTijDJ9mcusAmpihLIKEwVn9RfoGDOF96jxshcxxX+ 8R6hZcR77IW3gos4CVVyGQ== 0000950152-06-001229.txt : 20060215 0000950152-06-001229.hdr.sgml : 20060215 20060215171951 ACCESSION NUMBER: 0000950152-06-001229 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20060209 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20060215 DATE AS OF CHANGE: 20060215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JWH GLOBAL TRUST CENTRAL INDEX KEY: 0001027099 STANDARD INDUSTRIAL CLASSIFICATION: [6221] IRS NUMBER: 364113382 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-22887 FILM NUMBER: 06622749 BUSINESS ADDRESS: STREET 1: C/O CIS INVESTMENTS INC STREET 2: 233 S WACKER DR STE 2300 CITY: CHICAGO STATE: IL ZIP: 60606 BUSINESS PHONE: 3124604000 MAIL ADDRESS: STREET 1: C/O CIS INVESTMENTS INC STREET 2: 233 S WACKER DR SUITE 2300 CITY: CHICAGO STATE: IL ZIP: 60606 FORMER COMPANY: FORMER CONFORMED NAME: JWH GLOBAL PORTFOLIO TRUST DATE OF NAME CHANGE: 19961114 8-K 1 l18672ae8vk.txt JWH GLOBAL TRUST 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 FEBRUARY 9, 2006 DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) JWH GLOBAL TRUST (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
Delaware 000-22887 36-4113382 - -------------------------------------------------------------------------------- (STATE OR OTHER JURISDICTION (COMMISSION FILE (IRS EMPLOYER OF INCORPORATION) NUMBER) IDENTIFICATION NO.
550 W. Jackson Blvd., Chicago, IL 60661 - -------------------------------------------------------------------------------- (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (312) 788-2000 ------------------------------ Not applicable. - -------------------------------------------------------------------------------- (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT.) -------------------------- Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (SEE General Instruction A.2. below): [ ] Written communications pursuant to Rule 425 under Securities Act (17 CFR 230.425) [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT. (a) On February 9, 2006, JWH Global Trust (the "Company") received notification that the firm of KPMG LLP ("KPMG") has resigned as the Company's independent accountants and that the client-auditor relationship between the Company and KPMG has ceased, effective immediately. In connection with the audits of the two fiscal years ended December 31, 2004 and 2003 and the subsequent interim period through February 9, 2006, there were no disagreements between the Company and KPMG on any matters of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to the satisfaction of KPMG, would have been referred to in their reports. KPMG's reports on the Company's financial statements for the years ended December 31, 2004 and 2003 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. In addition, in connection with the audits of the two fiscal years ended December 31, 2004 and 2003 and the subsequent interim period through February 9, 2006, there were no reportable events (as defined in Item 304(a)(1)(v) of Securities and Exchange Commission Regulation S-K). The Company has provided KPMG with a copy of this disclosure. Exhibit 16.1 attached hereto is a copy of KPMG's letter, dated February 15, 2006. ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS. (d) Exhibits. The following exhibit is filed as part of this report:
Exhibit Number Description 16.1 Letter from KPMG LLP, dated February 15, 2006
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. JWH GLOBAL TRUST By: Refco Commodity Management, Inc. -------------------------------- its Managing Owner Date: February 15, 2006 By: /s/ Richard C. Butt --------------------- Name: Richard C. Butt Title: President EXHIBIT INDEX
Exhibit Number Description 16.1 Letter from KPMG LLP, dated February 15, 2006
EX-16.1 2 l18672aexv16w1.txt EX-16.1 EXHIBIT 16.1 February 15, 2006 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentlemen: We were previously principal accountants for JWH Global Trust and, under the date of March 9, 2005, we reported on the financial statements of JWH Global Trust as of and for the years ended December 31, 2004 and 2003. On February 9, 2006 we resigned. We have read JWH Global Trust's statements included under Item 4.01 of its Form 8-K dated February 9, 2006, and we agree with such statements. Very truly yours, /s/ KPMG LLP -----END PRIVACY-ENHANCED MESSAGE-----