-----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, DzfE81CNfFSoeHsX5kLCDK5UK9ty+TK/wl8bZZRdM9S2zV54swWxjZE2ELIr4xN5 rPNk6PsZ+MxcHyHaL+Km9w== 0000950148-95-000702.txt : 19951106 0000950148-95-000702.hdr.sgml : 19951106 ACCESSION NUMBER: 0000950148-95-000702 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19951031 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 19951103 SROS: AMEX SROS: BSE SROS: CSX SROS: NYSE SROS: PSE FILER: COMPANY DATA: COMPANY CONFORMED NAME: STARWOOD LODGING TRUST CENTRAL INDEX KEY: 0000048595 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 520901263 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-06828 FILM NUMBER: 95587268 BUSINESS ADDRESS: STREET 1: 11845 W OLYMPIC BLVD STREET 2: SUITE 550 CITY: LOS ANGELES STATE: CA ZIP: 90064 BUSINESS PHONE: 3105753900 MAIL ADDRESS: STREET 1: 11845 W OLYMPIC BLVD STREET 2: SUITE 550 CITY: LOS ANGELES STATE: CA ZIP: 90064 FORMER COMPANY: FORMER CONFORMED NAME: HOTEL INVESTORS TRUST /MD/ DATE OF NAME CHANGE: 19930506 FORMER COMPANY: FORMER CONFORMED NAME: HOTEL INVESTORS TRUST DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: HOTEL INVESTORS DATE OF NAME CHANGE: 19800720 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STARWOOD LODGING CORP CENTRAL INDEX KEY: 0000316206 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 521193298 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-07959 FILM NUMBER: 95587269 BUSINESS ADDRESS: STREET 1: 11845 W OLYMPIC BLVD STREET 2: SUITE 560 CITY: LOS ANGELES STATE: CA ZIP: 90064 BUSINESS PHONE: 3105753900 MAIL ADDRESS: STREET 1: 11845 W OLYMPIC BLVD STREET 2: SUITE 560 CITY: LOS ANGELES STATE: CA ZIP: 90064 FORMER COMPANY: FORMER CONFORMED NAME: HOTEL INVESTORS CORP DATE OF NAME CHANGE: 19920703 8-K 1 FORM 8-K 1 =============================================================================== 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): October 31, 1995 Commission File Number: 1-6828 Commission File Number: 1-7959 STARWOOD LODGING STARWOOD LODGING TRUST CORPORATION (Exact name of registrant as specified in its charter) (Exact name of registrant as specified in its charter) Maryland Maryland (State or other jurisdiction (State or other jurisdiction of incorporation or organization) of incorporation or organization) 52-0901263 52-1193298 (I.R.S. employer identification no.) (I.R.S. employer identification no.) 11845 W. Olympic Blvd., Suite 550 11845 W. Olympic Blvd., Suite 560 Los Angeles, California 90064 Los Angeles, California 90064 (Address of principal executive (Address of principal executive offices, including zip code) offices, including zip code) (310) 575-3900 (310) 575-3900 (Registrant's telephone number, (Registrant's telephone number, including area code) including area code) (Former name or former address, (Former name or former address, if changed since last report) if changed since last report)
=============================================================================== 2 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. (a) Previous independent accountants (I) On October 31, 1995, Starwood Lodging Trust and Starwood Lodging Corporation (the "Registrants") dismissed Deloitte & Touche LLP as its independent accountants. (II) The report of Deloitte & Touche LLP on the Registrants' financial statements for the year ended December 31, 1994 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. The Registrants' financial statements for the year ended December 31, 1993 contained a qualification as to the Registrants' ability to continue as going concerns (which qualification was not contained in subsequent reports) and as to the ultimate outcome of certain litigation but otherwise was not qualified or modified as to uncertainty, audit scope or accounting principles. (III) The audit committee of Starwood Lodging Corporation and the board of directors of each of the Registrants participated in and approved the decision to change independent accountants. (IV) During the Registrants' two most recent fiscal years and through October 31, 1995, there have been no disagreements with Deloitte & Touche LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Deloitte & Touche LLP would have caused them to make reference thereto in their report. (V) During the two most recent fiscal years and through October 31, 1995, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)). (VI) The Registrants have requested that Deloitte & Touche LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter , dated November 1, 1995, is filed as Exhibit 16 to this Form 8-K. (b) New independent accountants (I) The Registrant engaged Coopers & Lybrand, LLP as its new independent accountants as of November 1, 1995. During the two most recent fiscal years and through October 31, 1995, the Registrant has not consulted with Coopers & Lybrand, LLP on items which (1) were or should have been subject to SAS 50 or (2) concerned the subject matter of a disagreement or reportable event with the former auditor, (as described in Regulation S-K Item 304(a)(2)). 3 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, each registrant has duly caused this report to be signed on its behalf by the undersigned, thereto duly authorized. STARWOOD LODGING TRUST STARWOOD LODGING CORPORATION By: By: ----------------------------- --------------------------------- Ronald C. Brown Kenneth J. Biehl Vice President and Vice President and Principal Chief Financial Officer Accounting Officer Date: November 1, 1995 4 EXHIBIT INDEX
Exhibit Number Description of Exhibit ------ ---------------------- 16 Former Auditor's Letter
EX-16 2 FORMER AUDITOR'S LETTER 1 Exhibit 16 November 1, 1995 Securities and Exchange Commission Mail Stop 9-5 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read the comments in Item 4 of Form 8-K of Starwood Lodging Trust and Starwood Lodging Corporation dated November 1, 1995, and have the following comments: - - We agree with the statements made in paragraphs I, II, IV, V, and VI of Item 4(a) "Previous independent accountants." - - We have no basis to agree or disagree with the statements made in paragraph III of Item 4(a) or the statements made in Item 4(b) "New independent accountants." Yours truly, /S/ DELOITTE & TOUCHE LLP -----END PRIVACY-ENHANCED MESSAGE-----