-----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, V9vsqkUn1JeBVBqnXtoElPNhtBYKOmZLXFf7V6RPX0hhEl516c4jDOZeTFvTQSW0 MXPYtMra5irN0aPiTSq9+A== 0000950144-04-004342.txt : 20040426 0000950144-04-004342.hdr.sgml : 20040426 20040426162825 ACCESSION NUMBER: 0000950144-04-004342 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040420 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20040426 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALEXANDERS J CORP CENTRAL INDEX KEY: 0000103884 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 620854056 STATE OF INCORPORATION: TN FISCAL YEAR END: 0103 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-08766 FILM NUMBER: 04754471 BUSINESS ADDRESS: STREET 1: 3401 WEST END AVE STREET 2: P O BOX 24300 CITY: NASHVILLE STATE: TN ZIP: 37203 BUSINESS PHONE: 6152691900 MAIL ADDRESS: STREET 1: 3401 WEST END AVE STREET 2: SUITE 260 CITY: NASHVILLE STATE: TN ZIP: 37203 FORMER COMPANY: FORMER CONFORMED NAME: VOLUNTEER CAPITAL CORP / TN / DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: WINNERS CORP DATE OF NAME CHANGE: 19890910 FORMER COMPANY: FORMER CONFORMED NAME: VOLUNTEER CAPITAL CORP DATE OF NAME CHANGE: 19820520 8-K 1 g88697e8vk.htm J. ALEXANDER'S CORPORATION 8-K J. ALEXANDER'S CORPORATION 8-K
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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): April 26, 2004 (April 20, 2004)

J. ALEXANDER’S CORPORATION

(Exact name of registrant as specified in its charter)
         
Tennessee   1-8766   62-0854056
  		 
  		 
 
(State or other jurisdiction of incorporation)   (Commission File Number)   (I.R.S. Employer
Identification No.)
     
P.O Box 24300, 3401 West End Avenue,
Nashville, Tennessee 		  37203
  		 
 
(Address of principal executive offices)   (Zip Code)

Registrant’s telephone number, including area code: (615) 269-1900

Not Applicable

(Former name or former address, if changed since last report)

 

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SIGNATURES
EXHIBIT INDEX
EX-16.1 ERNST & YOUNG LLP LETTER

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Item 4. Changes in Registrant’s Certifying Accountant.

     On April 20, 2004, the Audit Committee of the Board of Directors of J. Alexander’s Corporation (the “Company”) dismissed its independent auditors, Ernst & Young LLP (“Ernst & Young”), and engaged the services of KPMG LLP (“KPMG”) as the Company’s independent auditors for the fiscal year ending January 2, 2005. The Audit Committee of the Board of Directors is responsible for the selection and replacement of the Company’s independent auditors. The Audit Committee expressed its satisfaction with the services of Ernst & Young, which had served as the Company’s independent auditors since the Company’s inception.

     Ernst & Young’s reports on the Company’s consolidated financial statements for the fiscal years ended December 28, 2003 and December 29, 2002 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

     During the fiscal years ended December 28, 2003 and December 29, 2002 and through the date of this Form 8-K, there were no disagreements with Ernst & Young on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to Ernst & Young’s satisfaction, would have caused them to make reference to the subject matter in connection with their report on the Company’s consolidated financial statements for such years; and there were no reportable events as listed in Item 304(a)(1)(v) of Regulation S-K.

     The Company has provided Ernst & Young with a copy of the foregoing disclosures. Attached as Exhibit 16.1 is a copy of Ernst & Young’s letter, dated April 26, 2004, stating its agreement with such statements.

     During the years ended December 28, 2003 and December 29, 2002 and through the date of this Form 8-K, the Company did not consult KPMG regarding any of the matters or events set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.

Item 7. Financial Statements, Pro Forma Information and Exhibits.

     (c) Exhibits:

      (16.1)     Letter from Ernst & Young LLP to the Securities and Exchange Commission dated April 26, 2004

 

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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.
         
  J. ALEXANDERS CORPORATION
 		  
  By:   /s/ R. Gregory Lewis    
  Name:   R. Gregory Lewis    
  Title:   Vice President, Chief Financial Officer and  
     Secretary  
Date: April 26, 2004  
 

 

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EXHIBIT INDEX

     
No.
   Exhibit
16.1
  Letter from Ernst & Young LLP to the Securities and Exchange Commission dated April 26, 2004

 

EX-16.1 2 g88697exv16w1.txt EX-16.1 ERNST & YOUNG LLP LETTER EXHIBIT 16.1 April 26, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Gentlemen: We have read Item 4 of Form 8-K dated April 26, 2004 of J. Alexander's Corporation and are in agreement with the statements contained in the first through fourth paragraphs. We have no basis to agree or disagree with the other statements of the registrant contained therein. Very truly yours, /s/ Ernst & Young LLP -----END PRIVACY-ENHANCED MESSAGE-----