-----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, UxAuZSDnWaIYK34CyUgU5mkS+FaLSLJLgfiajpbR5ejMq4UVE0QxYzinjj/9/zlH LG/bRxzOrNHLU1Zf2Svszg== 0000891092-99-000367.txt : 19990621 0000891092-99-000367.hdr.sgml : 19990621 ACCESSION NUMBER: 0000891092-99-000367 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 19990614 ITEM INFORMATION: FILED AS OF DATE: 19990618 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ATLANTIC EXPRESS TRANSPORTATION CORP CENTRAL INDEX KEY: 0001035423 STANDARD INDUSTRIAL CLASSIFICATION: LOCAL & SUBURBAN TRANSIT & INTERURBAN HWY PASSENGER TRAINS [4100] IRS NUMBER: 133924567 STATE OF INCORPORATION: NY FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-24247 FILM NUMBER: 99648761 BUSINESS ADDRESS: STREET 1: 7 NORTH STREET STREET 2: STATEN ISLAND CITY: NEW YORK STATE: NY ZIP: 10302-1205 BUSINESS PHONE: 7184427000 MAIL ADDRESS: STREET 1: 7 NORTH STREET STREET 2: STATEN ISLAND CITY: NEW YORK STATE: NY ZIP: 10302-1205 8-K 1 FORM 8-K 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) June 17, 1999 (June 14, 1999) ----------------------------- ATLANTIC EXPRESS TRANSPORTATION CORP. -------------------------------------------------------------------- (Exact name of Registrant as specified in charter) New York 0-24247 13-3923467 - --------------------- ------------ ------------------- (State or other jurisdic- (Commission (IRS Employer tion of incorporation) File Number) Identification No.) 7 North Street, Staten Island, New York 10302 - -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (718) 442-7000 -------------- Item 4. Change in Registrant's Certifying Accountant On June 14, 1999, Atlantic Express Transportation Corp. ("Registrant") dismissed its former independent accountants BDO Seidman LLP ("BDO") and engaged Arthur Anderson LLP to audit the Registrant's consolidated financial statements. The decision to change independent accountants was recommended and approved by the Registrant's Board of Directors. BDO served as independent accountants of the Registrant's financial statements for the years ended June 30, 1998 and 1997. The report of BDO on the Registrant's consolidated financial statements for the years ended June 30, 1998 and 1997 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. In connection with its audits for the years ended June 30, 1998 and 1997, and during the fiscal year 1999 prior to BDO's dismissal, the Registrant had no disagreements with BDO on matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of BDO would have caused them to make reference thereto in their report on the consolidated financial statements for such years. The Registrant has requested that BDO furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statement. A copy of such letter, dated June 17, 1999, is filed as Exhibit "16" to this Form 8-K. 2 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. ATLANTIC EXPRESS TRANSPORTATION CORP June 18, 1999 By:/s/ Nathan Schlenker ------------------------------ Nathan Schlenker, CFO 3 BDO BDO Seidman, LLP 380 Madison Avenue - --- Accountants and Consultants New York, New York 10017-5101 Telephone: (212) 885-8000 Fax: (212) 697-1299 June 17, 1999 Securities and Exchange Commission 450 5th Street N.W. Washington, D.C. 20549 Gentlemen: We have been furnished with a copy of the response to Item 4 of Form 8-K for the event that occurred on June 14, 1999, to be filed by our former client, Atlantic Express Transportation Corp. We agree with the statements made in response to that item insofar as they relate to our Firm. Very truly yours, /s/ BDO Seidman, LLP ---------------- BDO Seidman, LLP -----END PRIVACY-ENHANCED MESSAGE-----