-----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, SI3A9QLdOp0iUxKIJIPrAXMHc2jyay/uwBiNl4zXkm5LTxY+mU7+c22YDvIjW5xB eVIhbPnu9R6svqSj+4iF0g== 0000950116-02-001374.txt : 20020620 0000950116-02-001374.hdr.sgml : 20020620 20020620093355 ACCESSION NUMBER: 0000950116-02-001374 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020521 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020620 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CSS INDUSTRIES INC CENTRAL INDEX KEY: 0000020629 STANDARD INDUSTRIAL CLASSIFICATION: GREETING CARDS [2771] IRS NUMBER: 131920657 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-02661 FILM NUMBER: 02682745 BUSINESS ADDRESS: STREET 1: 1845 WALNUT ST CITY: PHILADELPHIA STATE: PA ZIP: 19103 BUSINESS PHONE: 2155699900 FORMER COMPANY: FORMER CONFORMED NAME: CITY STORES CO DATE OF NAME CHANGE: 19851212 8-K/A 1 eight_ka.txt 8-K/A UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K/A (Amendment No. 2) CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of report (Date of earliest event reported) May 21, 2002 ------------------------------- CSS Industries, Inc.. - -------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in Charter) Delaware 1-2661 13-1920657 - ----------------------------- ---------------- ---------------------- (State or Other Jurisdiction (Commission File (IRS Employer of Incorporation) Number) Identification No.) 1845 Walnut Street, Philadelphia, PA 19103 - --------------------------------------------- --------------------------- (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code 215-569-9900 --------------------------- ----------------------------------------------------------- Former Name or Former Address, if Changed Since Last Report Item 4. Changes in Registrant's Certifying Accountant As previously disclosed in our Current Report on Form 8-K (the "Form 8-K") filed with the Securities and Exchange Commission on May 28, 2002, and Amendment No. 1 to the Form 8-K filed with the Commission on June 12, 2002, our Board of Directors, upon the recommendation of the Audit Committee, dismissed Arthur Andersen LLP ("Andersen") as our independent public accountants. The dismissal was effective on June 11, 2002. This Amendment No. 2 to the Form 8-K is being filed to confirm that during our fiscal year ended December 31, 2000, our transition period of January 1, 2001 - March 31, 2001 and our fiscal year ended March 31, 2002 (the "Accounting Periods") and thereafter through June 11, 2002 (the date of Andersen's dismissal), there were no disagreements with Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Andersen's satisfaction, would have caused it to make reference to the subject matter of the disagreements in connection with its reports on our consolidated financial statements with respect to the Accounting Periods. We have provided Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16.2 is a copy of Andersen's letter dated June 18, 2002 stating that it has found no basis for disagreement with such statements. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. (c) EXHIBITS 16.2 Letter of Arthur Andersen LLP dated June 18, 2002. 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. CSS INDUSTRIES, INC. By: /s/ Clifford E. Pietrafitta -------------------------------------------- Clifford E. Pietrafitta Vice President - Finance and Chief Financial Officer (Principal financial and accounting officer) Date: June 19, 2002 ------------------------------------ EXHIBIT INDEX 16.2 Letter of Arthur Andersen LLP dated June 18, 2002. EX-16 3 ex16-2.txt EXHIBIT 16.2 ANDERSEN LOGO Arthur Andersen LLP 1601 Market Street Philadelpia PA 19103-2499 Tel 267 675 5000 www.andersen.com June 18, 2002 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir/Madam: The representations made in this letter are based solely on discussions with and representations from the engagement partner and manager on the audits of the financial statements of CSS Industries, Inc. for the fiscal year ended December 31, 2000, the transition period from January 1, 2001 to March 31, 2001 and the fiscal year ended March 31, 2002. Those individuals are no longer with Arthur Andersen LLP. We have read the first three paragraphs of Item 4 included in the Form 8-K/A (Amendment No. 2) dated May 21, 2002 of CSS Industries, Inc. to be filed with the Securities and Exchange Commission and have found no basis for disagreement with the statements contained therein. Very truly yours, Arthur Andersen LLP Copy to: Mr. Clifford E. Pietrafitta, Vice President - Finance and Chief Financial Officer CSS Industries, Inc. -----END PRIVACY-ENHANCED MESSAGE-----