-----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, P+YnxuH6zwOZ8rNYRUy0soUH5vYaoWijFVeTvy1arhWj3hIj5+yeDd+suMnVVph5 SmdwpY0mOPpU7xHS6r4NCw== 0001275287-05-001123.txt : 20050331 0001275287-05-001123.hdr.sgml : 20050331 20050331104540 ACCESSION NUMBER: 0001275287-05-001123 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20050316 ITEM INFORMATION: Results of Operations and Financial Condition ITEM INFORMATION: Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review FILED AS OF DATE: 20050331 DATE AS OF CHANGE: 20050331 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BRIGHAM EXPLORATION CO CENTRAL INDEX KEY: 0001034755 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 752692967 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-22433 FILM NUMBER: 05717068 BUSINESS ADDRESS: STREET 1: 6300 BRIDGE POINT PARKWAY STREET 2: BLDG 2 SUITE 500 CITY: AUSTIN STATE: TX ZIP: 78730 BUSINESS PHONE: 5124273300 MAIL ADDRESS: STREET 1: 6300 BRIDGE POINT PARKWAY STREET 2: BLDG 2 SUITE 500 CITY: AUSTIN STATE: TX ZIP: 78730 8-K/A 1 be2349.txt ================================================================================ UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 --------------- 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): March 16, 2005 BRIGHAM EXPLORATION COMPANY (Exact name of registrant as specified in its charter) Delaware 000-22433 75-2692967 (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 6300 Bridgepoint Parkway Building Two, Suite 500 Austin, Texas 78730 (Address, including zip code, of principal executive offices) Registrant's telephone number, including area code: (512) 427-3300 - -------------------------------------------------------------------------------- (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: [ ] Written communications pursuant to Rule 425 under the 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 240.13a-4(c)) ================================================================================ Items 2.02 and 4.02 (a) Results of Operation and Financial Condition. Non-reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Period. In our press release issued March 17, 2005, our management announced that it had concluded Brigham's consolidated financial statements as of December 31, 2003 and 2002 (which would include the three years in the period ended December 31, 2003) included in the 2003 Form 10-K, and affected interim financial statements would be restated and should no longer be relied upon. Similarly, investors were cautioned not to rely on fourth quarter 2004 and fiscal year 2004 financial results that were included in Brigham's earlier press release dated March 3, 2005 and Form 8-K filed on March 4, 2005, or financial statements included in the 2004 First, Second and Third Quarter Form 10-Q's. We filed the March 17, 2005 press release as an exhibit to a Form 8-K on March 21, 2005, however, in the body of the Form 8-K, we disclosed that consolidated financial statements for fiscal 2003 and 2002, and interim financial statements for 2004 and 2003 filed on Forms 10-Q would be restated. The purpose of this Form 8-K/A is to clarify that Brigham will restate consolidated financial statements for the years 2003 and 2002 filed in its 2004 Annual Report on Form 10-K. With respect to each of the quarterly periods for 2004 and 2003, Brigham will include selected quarter data revised for the change in its depletion expense calculation in the unaudited supplemental quarterly financial information section to be included in its 2004 Annual Report on Form 10-K. Restated quarterly financial statements for the respective 2004 periods will be included in Brigham's Forms 10-Q for 2005 for the corresponding periods. Brigham's management has discussed these matters with the audit committee of the Company and with its independent registered public accounting firm. 2 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 thereunto duly authorized. BRIGHAM EXPLORATION COMPANY Date: March 30, 2005 By: /s/ Eugene B. Shepherd, Jr. ----------------------------------- Eugene B. Shepherd, Jr. Executive Vice President & Chief Financial Officer 3 -----END PRIVACY-ENHANCED MESSAGE-----