-----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, GIK7tzwLNZpjsCKxGjemPKy1LsqwJNXArUzMiwCSzLaJSskxAroLjfY/Jf5mvff5 XqByeuqZWmCQlAchIJcjaw== 0000018172-02-000041.txt : 20020610 0000018172-02-000041.hdr.sgml : 20020610 20020607092324 ACCESSION NUMBER: 0000018172-02-000041 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20020607 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20020607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CASTLE A M & CO CENTRAL INDEX KEY: 0000018172 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-METALS SERVICE CENTERS & OFFICES [5051] IRS NUMBER: 360879160 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-05415 FILM NUMBER: 02672916 BUSINESS ADDRESS: STREET 1: 3400 N WOLF RD CITY: FRANKLIN PARK STATE: IL ZIP: 60131 BUSINESS PHONE: 7084557111 MAIL ADDRESS: STREET 1: 3400 N WOLF RD CITY: FRANKLIN PARK STATE: IL ZIP: 60131 8-K 1 form8kjun02.htm A.M. CASTLE CHANGE IN AUDITOR SECURITIES AND EXCHANGE COMMISSION

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 June 7, 2002 Commission File Number 1-5415

A. M. CASTLE & CO.

(Exact name of registrant as specified in its charter)

Maryland 36-0879160

(State of other jurisdiction of incorporation) (IRS Employer Identification No.)

 

3400 North Wolf Road, Franklin Park, Illinois 60131

(Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code (847) 455-7111

None

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

 

 

ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

Effective as of June 7, 2002, A. M. Castle & Co. (the "Company") dismissed Arthur Andersen LLP ("Arthur Andersen") as its independent accountant. Effective as of June 7, 2002, the Company engaged Deloitte & Touche LLP as its independent accountant.

Neither Arthur Andersen's report on the Company's financial statements for the year ended December 31, 2000, nor its report for the year ended December 31, 2001, contained an adverse opinion or a disclaimer of opinion, and neither report was qualified or modified as to uncertainty, audit scope or accounting principles.

The decision to change accountants was approved by the Audit Committee of the Board of Directors of the Company.

During the years ended December 31, 2000 and December 31, 2001 and the subsequent interim periods preceding the Company's dismissal of Arthur Andersen, there were no disagreements with Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Arthur Andersen, would have caused Arthur Andersen to make reference to the subject matter of the disagreement in connection with its report.

The Company requested that Arthur Andersen furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the foregoing statements. A copy of such letter, dated June 7, 2002, is filed herewith as Exhibit 16.1.

ITEM 7.

FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

(a) Exhibits

16.1

Letter from Arthur Andersen LLP to the Securities and Exchange

 

Commission

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.

A. M. CASTLE & CO.

Registrant

/s/ G. Thomas McKane

President and Chief Executive Officer

 

Date: June 7, 2002

 

INDEX TO EXHIBITS

 

16.1

Letter from Arthur Andersen LLP to the Securities and Exchange

 

Commission

 

ITEM: 16.1

ANDERSEN

 

 

 

 

Office of the Chief Accountant

Arthur Andersen LLP

Securities and Exchange Commission

33 West Monroe Street

450 Fifth Street, N.W.

Chicago, IL 60603-5385

Washington, D. C.

Tel 312 580 0033

 

www.andersen.com

 

June 7, 2002

Dear Sir/Madam:

We have read Item 4 included in the Form 8-K dated June 7, 2002 of A. M. Castle & Co. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP

Arthur Andersen LLP

cc: Edward F. Culliton

Vice President and Chief Financial Officer

A. M. Castle & Co.

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