-----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, KbVqFRzyp1wwuFJkUaOiKs9aENEsMi9bjBQXz26EC7AELjxHYkFoBMc4W1oTVA2S hPcbx1VfxCddkND0YUr+nA== 0000950116-01-000013.txt : 20010122 0000950116-01-000013.hdr.sgml : 20010122 ACCESSION NUMBER: 0000950116-01-000013 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20001226 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20010103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GOLDEN SKY DBS INC CENTRAL INDEX KEY: 0001082925 STANDARD INDUSTRIAL CLASSIFICATION: CABLE & OTHER PAY TELEVISION SERVICES [4841] IRS NUMBER: 431839531 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 333-76413 FILM NUMBER: 1501394 BUSINESS ADDRESS: STREET 1: 4700 BELEVIEW SUITE 300 CITY: KANSAS CITY STATE: MO ZIP: 64112 BUSINESS PHONE: 8167535544 8-K 1 0001.txt 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): December 26, 2000 --------------------- GOLDEN SKY DBS, INC. --------------------------------------------------------------------------- (Exact Name of Registrant as Specified in Charter) Delaware 333-76413 43-1839531 ----------------- ---------------- -------------------- (State or Other (Commission (IRS Employer Jurisdiction of File Number) Identification No.) Incorporation) c/o Pegasus Communications Management Company, 225 City Line Avenue, Suite 200, Bala Cynwyd, Pennsylvania 19004 ----------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: 888-438-7488 ------------------- ----------------------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) Item 4. Change of Registrant's Certifying Accountant. On December 26, 2000 the Board of Directors of Golden Sky DBS, Inc. (the "Registrant") adopted resolutions dismissing its independent auditors, KPMG LLP, and approving the engagement of PricewaterhouseCoopers LLP as its independent auditors for the fiscal year ending December 31, 2000. The Registrant's decision to change accountants was based upon its desire to adopt the accounting firm of its parent corporation, Pegasus Communications Corporation, and not as a result of any disagreement between the Registrant and KPMG LLP. KPMG LLP has audited the Registrant's consolidated financial statements for the Registrant's two most recent fiscal years preceding its dismissal. Accordingly, KPMG LLP has prepared reports on the Registrant's consolidated financial statements for the years ended December 31, 1998 and December 31, 1999 (the "Reports"). KPMG LLP's Reports 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. The Registrant engaged PricewaterhouseCoopers LLP, the auditors of its parent corporation, Pegasus Communications Corporation, to complete reviews on its financial information as of and for the periods ended June 30, 2000 and September 30, 2000. KPMG LLP performed no procedures for periods subsequent to March 31, 2000 and has not been consulted on any matters since May 15, 2000. During the Registrant's two most recent fiscal years and any subsequent interim period through May 15, 2000, the Registrant did not have any disagreement with KPMG LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of KPMG LLP, would have caused KPMG LLP to make reference to the matter in their Reports. The Registrant has provided KPMG LLP with a copy of the disclosures it is making in this Item 4 and has requested that KPMG LLP furnish it with a letter, addressed to the Securities and Exchange Commission, stating whether it agrees with the statements made in this Item 4 and, if not, stating the respects in which it does not agree. A copy of KMPG LLP's letter has been filed as an exhibit to this report. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. (c) Exhibits. 16.1 Letter re change in 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. GOLDEN SKY DBS, INC. January 3, 2001 By: /s/ Scott A. Blank ----------------------- Scott A. Blank Vice President Exhibit Index ------------- Exhibit No. Description - ----------- ----------- 16.1 Letter re change in certifying accountant. EX-16.1 2 0002.txt EXHIBIT 16.1 Exhibit 16.1 January 3, 2001 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentlemen: We were previously principal accountants for Golden Sky DBS, Inc. (the Company) and, under the date of February 14, 2000, we reported on the consolidated financial statements of the Company and subsidiaries as of and for the years ended December 31, 1999 and 1998. On December 26, 2000, our appointment as principal accountants was terminated. We have read the Company's statements included under Item 4 of its Form 8-K dated December 26, 2000 and we agree with such statements, except that we are not in a position to agree or disagree with: 1) the statement that the change was approved by the Board of Directors, 2) the statement that the reason for the change was based upon a desire to adopt the accounting firm of the Company's parent corporation, and, 3) the statement that PricewaterhouseCoopers performed SAS 71 reviews for the periods ended June 30, 2000 and September 30, 2000. Very truly yours, KPMG LLP -----END PRIVACY-ENHANCED MESSAGE-----