-----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, QdNTtK5Q3g/U7Dv9EcXVCNaurAa8+RLOkiwduWDE/wG354SiI3KyXMnMWTcHS8XW 1y1j8RFNpLE6x33rEJypKw== 0001040593-09-000027.txt : 20090604 0001040593-09-000027.hdr.sgml : 20090604 20090604122544 ACCESSION NUMBER: 0001040593-09-000027 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20090603 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20090604 DATE AS OF CHANGE: 20090604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CARRIZO OIL & GAS INC CENTRAL INDEX KEY: 0001040593 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 760415919 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-29187-87 FILM NUMBER: 09873537 BUSINESS ADDRESS: STREET 1: 1000 LOUISIANA STREET STREET 2: SUITE 1500 CITY: HOUSTON STATE: TX ZIP: 77002 BUSINESS PHONE: 7133281000 MAIL ADDRESS: STREET 1: 1000 LOUISIANA STREET STREET 2: SUITE 1500 CITY: HOUSTON STATE: TX ZIP: 77002 8-K 1 form8k.htm FORM 8-K DATED JUNE 3, 2009 form8k.htm


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):  June 3, 2009
 
CARRIZO OIL & GAS, INC.
(Exact name of registrant as specified in its charter)
 
 
 Texas
 000-29187-87
 76-0415919
 (State or other jurisdiction of
 (Commission
 (I.R.S. Employer
 incorporation) 
 File Number)
 Identification No.)
 
 
1000 Louisiana Street
Suite 1500
Houston, Texas
77002
(Address of principal executive offices)
(Zip code)
   
Registrant’s telephone number, including area code: (713) 328-1000

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:
 
[ ]
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 240.13e-4(c))
 


 
ITEM 4.01.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

     On June 3, 2009, Carrizo Oil & Gas, Inc. (“Carrizo") dismissed Pannell Kerr Forster of Texas,  P.C. ("PKF") as its  independent  registered  public  accounting  firm, and on June 3, 2009, engaged KPMG LLP ("KPMG") to serve as Carrizo's  independent registered public accounting firm to audit its consolidated financial statements for the  fiscal  year  ending  December 31, 2009.  The dismissal of PKF and engagement of KPMG were unanimously approved by the Audit Committee of the Board of Directors of Carrizo.

     The audit reports of PKF on Carrizo's consolidated financial statements as of and for the years ended December 31, 2007 and 2008 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. During the fiscal years ended December 31, 2007 and 2008 and the subsequent  interim period through June 3, 2009, there were (i) no disagreements with PKF on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, that if not resolved to the satisfaction of PKF, would have caused it to make reference to the subject matter of such disagreements in its reports on Carrizo's financial statements for such periods and (ii) no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).

     Carrizo provided PKF with a copy of the foregoing disclosure and requested PKF to furnish Carrizo with a letter  addressed to the Securities and Exchange Commission  stating  whether  it  agrees  with  the  statements  by Carrizo in the foregoing  disclosure and, if not, stating the respects in which it does not agree.  PKF's letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

     During Carrizo's two most recent fiscal years and the subsequent interim period through June 3, 2009,  neither Carrizo nor anyone on its behalf consulted KPMG regarding either (i) the application of accounting  principles to any specified transaction, either completed or proposed, or the type of audit  opinion  that  might be rendered on Carrizo's  financial statements or (ii) any matter that was either the subject of a disagreement  (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as defined  in Item 304(a)(1)(v) of Regulation S-K).

 

          (d)     Exhibits:

                  
                  16.1 Letter dated June 3, 2009 from Pannell Kerr Forster of Texas, P.C. to the Securities and Exchange Commission regarding a change in certifying accountant.



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.


 
CARRIZO OIL & GAS, INC.
 
By:  /s/ Paul F. Boling
Name:  Paul F. Boling
Title:  Vice President and
Chief Financial Officer

Date:  June 3, 2009



EX-16.1 2 exh161.htm EXHIBIT 16.1 exh161.htm
Exhibit 16.1
 
(PANNELL KERR FORSTER OF TEXAS, P.C. LOGO)
 
June 3, 2009

Securities and Exchange Commission
100 F Street N.E.
Washington, D.C.  20549

Ladies and Gentlemen:

We are the former independent registered public accounting firm for Carrizo Oil & Gas, Inc. (the “Company”). We have read the Company’s current report on 8-K dated June 3, 2009 and are in agreement with the disclosure in Item 4.01, in so far as it pertains to our firm. We have no basis to agree or disagree with other statements of the Company contained therein.

/s/ Pannell Kerr Forster of Texas, P.C.
PANNELL KERR FORSTER OF TEXAS, P.C



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