-----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, GCb1QKGBoqwCJSW8y9lXfoGRg6+O8Oyw4LXQutvmBYMOsZPbjVg0Y0En0amkUsdB ax903UmawfjQAmnjA2k8DA== 0000898431-97-000197.txt : 19970708 0000898431-97-000197.hdr.sgml : 19970708 ACCESSION NUMBER: 0000898431-97-000197 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19970701 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19970707 SROS: NYSE FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARCH MINERAL CORP CENTRAL INDEX KEY: 0001037676 STANDARD INDUSTRIAL CLASSIFICATION: BITUMINOUS COAL & LIGNITE SURFACE MINING [1221] IRS NUMBER: 430921172 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-13105 FILM NUMBER: 97637027 BUSINESS ADDRESS: STREET 1: CITYPLACE ONE SUITE 300 CITY: CREVE COEUR STATE: MO ZIP: 63141 BUSINESS PHONE: 3149942700 MAIL ADDRESS: STREET 1: CITYPLACE ONE SUITE 300 CITY: CREVE COEUR STATE: MO ZIP: 63141 8-K 1 SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K Current Report Pursuant to Section 13 or 15(d) of the Securities and Exchange Act of 1934 Date of Report (Date of Earliest Event Reported): July 1, 1997 ARCH COAL, INC. (Exact Name of Registrant as Specified in its Charter) DELAWARE (State or Other Jurisdiction of Incorporation) 1-13105 43-0921172 (Commission File No.) (I.R.S. Employer Identification No.) CityPlace One Suite 300 St. Louis, Missouri 63141 (Address of Principal Executive Offices, including Zip Code) (314) 994-2700 (Registrant's telephone number, including area code) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On July 1, 1997, the Board of Directors of the Registrant engaged Ernst & Young LLP, to act as the Registrant's independent certified public accountant. Ernst & Young LLP replaces Arthur Andersen LLP who was dismissed on July 1, 1997. Ernst & Young acts as the independent accountant for Ashland Inc., the majority stockholder of the Registrant who will be consolidating the financial statements of the Registrant as a consequence of the July 1, 1997 business combination of the Registrant and Ashland Coal, Inc. Arthur Andersen's report on the Registrant's financial statements for the fiscal year ended December 31, 1996 and 1995 did not contain an adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles. There were no disagreements between the Registrant and Arthur Andersen on any matter of accounting principles or articles, financial statement disclosure or auditing scope or procedures during such fiscal years. ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS. (c) Letter of Arthur Andersen & Co. LLP filed pursuant to Regulation S-K, item 304(a)(3). SIGNATURES Pursuant to the requirements of Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, in St. Louis, State of Missouri, on July 3, 1997. ARCH COAL, INC. By: /s/ Jeffry N. Quinn ------------------- Jeffry N. Quinn Senior Vice President EX-16 2 Exhibit 16.1 To the Securities and Exchange Commission: We have read Item 4 included in the attached Form 8-K dated July 3, 1997 of Arch Coal, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. /s/ Arthur Andersen LLP Arthur Andersen LLP St. Louis, Missouri July 7, 1997 -----END PRIVACY-ENHANCED MESSAGE-----