-----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, TvRVrkqOG6UvgoJQvQrnz14lwo2yNJYtbJMOEzxJOdCHtM2xCQsuAiaUhkmQcdRt jAthLEd+R2/NImAsSU4RFg== 0000950134-02-004774.txt : 20020508 0000950134-02-004774.hdr.sgml : 20020508 ACCESSION NUMBER: 0000950134-02-004774 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020502 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020508 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ELCOR CORP CENTRAL INDEX KEY: 0000032017 STANDARD INDUSTRIAL CLASSIFICATION: ASPHALT PAVING & ROOFING MATERIALS [2950] IRS NUMBER: 751217920 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-05341 FILM NUMBER: 02637942 BUSINESS ADDRESS: STREET 1: 14643 DALLAS PKWY STE 1000 STREET 2: WELLINGTON CTR CITY: DALLAS STATE: TX ZIP: 75240 BUSINESS PHONE: 9728510500 MAIL ADDRESS: STREET 1: WELLINGTON CENTRE STE 1000 STREET 2: 14643 DALLAS PKWY CITY: DALLAS STATE: TX ZIP: 75240-8871 FORMER COMPANY: FORMER CONFORMED NAME: ELCOR CHEMICAL CORP DATE OF NAME CHANGE: 19761119 8-K 1 d96632e8-k.txt FORM 8-K 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) May 2, 2002 ----------- ELCOR CORPORATION ---------------------------------------- (Exact name of Registrant as specified in its charter) DELAWARE 1-5341 75-1217920 - ------------------------------ ---------------------- ----------------- (State or other jurisdiction of Commission File Number (I.R.S. Employer incorporation or organization) Identification No.) 14643 DALLAS PARKWAY SUITE 1000, WELLINGTON CENTRE, DALLAS, TEXAS 75254-8890 - -------------------------------------------- ---------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (972)851-0500 ------------- NOT APPLICABLE -------------- (Former name or former address, if changed since last report) TABLE OF CONTENTS
Page ---- Item 4. Changes in Registrant's Certifying Accountant. 1 Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. 1 SIGNATURES 2 EXHIBIT INDEX EX-16.1 Letter Re: Change in Certifying Accountant
Item 4. Changes in Registrant's Certifying Accountant. On May 2, 2002, based on a recommendation of the audit committee, the board of directors of Elcor Corporation, a Delaware corporation (the "Company"), approved the engagement of PricewaterhouseCoopers LLP ("PricewaterhouseCoopers") as the Company's independent auditors for the fiscal year ending June 30, 2002, to replace Arthur Andersen LLP ("Arthur Andersen"), whose engagement as the Company's auditors ended immediately. This action followed the decision to seek proposals from independent accountants to audit the Company's financial statements. Arthur Andersen's audit reports on the Company's financial statements as of and for the two most recent fiscal years, which ended June 30, 2000 and 2001 respectively, did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the Company's two most recent fiscal years, which ended June 30, 2000 and 2001, respectively, and the subsequent interim period through May 2, 2002: (i) there were no disagreements between the Company and Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Arthur Andersen's satisfaction, would have caused Arthur Andersen to make reference to the subject matter of the disagreement in connection with its reports; (ii) none of the reportable events described under Item 304(a)(1)(v) of Regulation S-K occurred; and (iii) the Company did not consult with PricewaterhouseCoopers regarding any of the matters or events described in item 304(a)(2)(i) and (ii) of Regulation S-K. The Company provided Arthur Andersen with a copy of the foregoing statements. A letter from Arthur Andersen, dated May 2, 2002, stating its agreement with such statements is attached hereto as Exhibit 16.1. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
Exhibit Number Description - ------- ----------- 16.1 Letter of Arthur Andersen LLP regarding change in certifying accountant.
1 SIGNATURES Pursuant to the requirement of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. ELCOR CORPORATION DATE: May 8, 2002 /s/ Harold R. Beattie, Jr. --------------------------- --------------------------- Harold R. Beattie, Jr. Senior Vice President, Chief Financial Officer and Treasurer /s/ Leonard R. Harral --------------------- Leonard R. Harral Vice President and Chief Accounting Officer 2 EXHIBIT INDEX
Exhibit Number Description - ------- ----------- 16.1 Letter of Arthur Andersen LLP regarding change in certifying accountant.
EX-16.1 3 d96632ex16-1.txt LETTER RE: CHANGE IN CERTIFYING ACCOUNTANT EXHIBIT 16.1 [ARTHUR ANDERSEN LLP LETTERHEAD] Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 May 2, 2002 Gentlemen: We have read the second and third paragraphs of Item 4 included in the Form 8-K dated May 2, 2002 of ELCOR Corporation 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 -----END PRIVACY-ENHANCED MESSAGE-----