-----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, KyAxYTHwbOXmVLIbO0ZrpjReGovyPfHjbTtgpYIvcEXAQv8L5U38Od7PsKkYBKc2 2hj+ujJnPCm3hKJ1PcTGXg== 0001021408-03-004783.txt : 20030324 0001021408-03-004783.hdr.sgml : 20030324 20030324150045 ACCESSION NUMBER: 0001021408-03-004783 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030324 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20030324 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HLM DESIGN INC CENTRAL INDEX KEY: 0001049129 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT [8700] IRS NUMBER: 562018819 STATE OF INCORPORATION: DE FISCAL YEAR END: 0501 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-14137 FILM NUMBER: 03613807 BUSINESS ADDRESS: STREET 1: 121 W TRADE ST STREET 2: STE 2950 CITY: CHARLOTTE STATE: NC ZIP: 28202 BUSINESS PHONE: 7043580779 MAIL ADDRESS: STREET 1: 121 WEST TRADE STREET STREET 2: SUITE 2950 CITY: CHARLOTTE STATE: NC ZIP: 28202 8-K 1 d8k.txt HLM FORM 8-K 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): January 20, 2003 HLM DESIGN, INC. (Exact name of registrant as specified in its charter) Delaware (State or other jurisdiction of incorporation or organization) 1-14137 56-2018819 (Commission File (I.R.S. Employer Number) Identification No.) 121 West Trade Street, Suite 2950, Charlotte, North Carolina 28202 (Address of principal executive offices) (Zip code) (704) 358-0779 (Registrant's telephone number, including area code) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT As previously reported on Form 8-K filed on January 21, 2003, on January 20, 2003, Deloitte & Touche LLP ("D&T") notified HLM Design, Inc. (the " Company") that, upon D&T's completion of its review of the quarter ending January 31, 2003, D&T would resign as the Company's independent auditors. On March 17, 2003, the Company filed its Quarterly Report on Form 10-Q for the period ended January 31, 2003. This filing represents the completion of D&T's quarterly review procedures for the period ended January 31, 2003. The reports of D&T's on the Company's consolidated financial statements for the fiscal years ended May 2, 2002 and April 27, 2001 do not contain an adverse opinion or disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended May 2, 2002 and April 27, 2001 and the subsequent interim periods through March 17, 2003 there were no disagreements on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which disagreement(s), if not resolved to the satisfaction of D&T would have caused it to make reference to the subject matter of disagreement(s) in connection with its reports. With the recommendation of the Audit Committee of the Company's Board of Directors, the Company's Board of Directors has appointed PricewaterhouseCoopers LLP ("PWC") as the Company's independent auditors for the remainder of the year ending May 2, 2003. PWC's appointment shall be effective as of March 28, 2003. ITEM 7. EXHIBITS 99.1 Letter from Deloitte & Touche LLP to the Securities and Exchange Commission, dated March 24, 2003. 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, thereunto duly authorized. HLM DESIGN, INC. Date: March 24, 2003 By: /s/ Vernon B. Brannon --------------------- Vernon B. Brannon Senior Vice President, Chief Financial Officer EX-99.1 3 dex991.txt LETTER FROM DELOITTE AND TOUCHE Exhibit 99.1 March 24, 2003 Securities and Exchange Commission Mail Stop 11-3 450 5/th/ Street NW Washington, DC 20549 Dear Sirs/Madams: We have read Item 4 of HLM Design, Inc.'s Form 8-K dated March 24, 2003, and have the following comments: 1. We agree with the statements made in the first and second paragraphs. 2. We have no basis on which to agree or disagree with the statements made in the third paragraph. Yours truly, -----END PRIVACY-ENHANCED MESSAGE-----