-----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, Ws26zLvIMg47iq5UZ0IDYbPi6N6AHc7Q0pTr67Hyp2Y3LTeJJUME2wMyxk74E10t F/ZuQlbGgjAqGdPnGLibOg== 0001193125-04-123815.txt : 20040727 0001193125-04-123815.hdr.sgml : 20040727 20040723181856 ACCESSION NUMBER: 0001193125-04-123815 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040701 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20040726 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BANC ONE HELOC TRUST 1998-1 CENTRAL INDEX KEY: 0001072690 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 361248602 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 333-03911-10 FILM NUMBER: 04929667 BUSINESS ADDRESS: STREET 1: C/O THE FIRST NATIONAL BANK OF CHICAGO STREET 2: 9TH FL 1 N STATE STREET CITY: CHICAGO STATE: IL ZIP: 60670-0126 BUSINESS PHONE: 3124071902 MAIL ADDRESS: STREET 1: C/O FIRST NATIONAL BANK OF CHICAGO STREET 2: ONE FIRST NATIONAL PLAZA CITY: CHICAGO STATE: IL ZIP: 60670-0126 8-K 1 d8k.htm FORM 8-K 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) July 1, 2004

 

 

BANC ONE HELOC TRUST 1998-1

(Exact name of registrant as specified in its charter)

 

 

Laws of the United States   333-03911-10   36-1248602

(State or other jurisdiction of

incorporation or organization)

   (Commission File Number)  

(IRS Employer

Identification Number)

 

C/O Bank One, NA Global Corporate Trust Services

55 West Monroe St. IL1-0481 Chicago, IL

    60670-0126
(Address of principal executive offices)    (Zip Code)

 

312-336-9730

Registrant’s telephone number, including area code

 

N/A

(Former name, former address and former fiscal year, if changed since last report)

 

Item 4. Changes in Registrant’s Certifying Accountant

 

On July 1, 2004, Bank One Corporation merged with JPMorgan Chase & Co. with JPMorgan Chase & Co. as the surviving entity. In connection therewith, as of July 1, 2004, PriceWaterhouseCoopers has replaced KPMG LLP (“KPMG”) as the accountants for the BANC ONE HELOC TRUST 1998-1 (the “Trust”).

 

The reports of KPMG with respect to the Trust for the years ended December 31, 2003 and December 31, 2002 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principle.

 

In connection with its reports with respect to the Trust for the years ended December 31, 2003 and December 31, 2002 and through June 30, 2004, there were no disagreements between the Trust and KPMG on any matter of accounting principles or practices, financial disclosure or scope or procedure, which disagreement, if not resolved to the satisfaction of KPMG would have caused KPMG to make reference to the subject matter of the disagreement in connection with its report for such years.

 

Exhibits
    
Exhibit 16.1   Letter from KPMG LLP regarding change of certifying accountant.

SIGNATURE

 

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.

 

BANC ONE HELOC TRUST 1998-1

By:

  

/s/ David A. Penkrot

Name:

  

David A. Penkrot

Title:

  

Senior Vice President

 

Date: July 23, 2004

EX-16.1 2 dex161.htm LETTER FROM KPMG LLP Letter from KPMG LLP

KPMG

     KPMG LLP    Telephone   614 249 2300
     Suite 500    Fax               614 249 2348
     191 West Nationwide Boulevard    Internet        www.us.kpmg.com
     Columbus, OH 43215-2568     

 

 

Exhibit 16.1

 

 

July 23, 2004

 

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

 

Commissioners:

 

We have read the statements made by Banc One HELOC Trust 1998-1 (the “Trust”) which we understand will be filed with the Commission pursuant to Item 4 of Form 8-K as part of the Trust’s Form 8-K report dated as of July 1, 2004. We agree with the statements concerning our Firm in such Form 8-K, however our services to the Trust have not included the audit of any financial statements of the Trust.

 

Very truly yours,

 

/s/ KPMG LLP

Columbus, Ohio

 

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