-----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, IBerd+Ur8JM7C3DLc+920IKqkVdjAVPVcZQzy2pJ33dvMck/3K/cCtW44eNJmzgx CwsQcM6a76DqgGuQi/1x8w== 0000897069-03-000821.txt : 20030731 0000897069-03-000821.hdr.sgml : 20030731 20030731095158 ACCESSION NUMBER: 0000897069-03-000821 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030731 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20030731 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NOBILITY HOMES INC CENTRAL INDEX KEY: 0000072205 STANDARD INDUSTRIAL CLASSIFICATION: MOBILE HOMES [2451] IRS NUMBER: 591166102 STATE OF INCORPORATION: FL FISCAL YEAR END: 1027 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-06506 FILM NUMBER: 03813164 BUSINESS ADDRESS: STREET 1: 3741 S W 7TH ST CITY: OCALA STATE: FL ZIP: 34478 BUSINESS PHONE: 9047325157 MAIL ADDRESS: STREET 1: P O BOX 1659 CITY: OCALA STATE: FL ZIP: 34478-1659 8-K/A 1 dkm417.txt FORM 8-K AMENDMENT DATED JULY 31, 2003 SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K/A CURRENT REPORT Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934 Date of Report: July 31, 2003 ------------- Date of earliest event reported: July 15, 2003 ------------- NOBILITY HOMES, INC. (Exact name of registrant as specified in its charter) Florida 000-06506 59-1166102 ------- --------- ---------- (State or other jurisdiction (Commission (IRS Employer of incorporation) File No.) Identification No.) 3741 S W 7th Street 34478 Ocala, Florida ----- (Address of principal executive offices) (Zip Code) Registrant's telephone number including area code: (352) 732-5157 -------------- Not Applicable -------------- (Former name or former address, if changed since last report) ITEM 4. Changes In Registrant's Certifying Accountant --------------------------------------------- As previously reported, on July 15, 2003, Nobility Homes, Inc. ("Nobility"), dismissed its auditors, PricewaterhouseCoopers LLP ("PWC"), and appointed Tedder James Worden & Associates, P.A. ("TJW") as its new independent auditors, effective July 15, 2003. This change was approved by the Audit Committee of Nobility's Board of Directors. During Nobility's two most recent fiscal years ended November 2, 2002 and November 3, 2001, and the subsequent interim period through July 15, 2003, there were no disagreements between Nobility and PWC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to PWC's satisfaction, would have caused PWC to make reference to the subject matter of the disagreement in the connection with its reports on the Nobility financial statements for such years. None of the reportable events described under Item 304(a)(1)(v) of Regulation S-K occurred within the two most recent fiscal years of Nobility ended November 2, 2002 and November 3, 2001 or within the subsequent interim period through July 15, 2003. The audit reports of PWC on the financial statements of Nobility as of and for the fiscal years ended November 2, 2002 and November 3, 2001 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the two most recent fiscal years of Nobility ended November 2, 2002 and November 3, 2001 or within the subsequent interim period through July 15, 2003, Nobility did not consult with TJW on (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that may be rendered on Nobility's financial statements, and neither a written report nor oral advice was provided to Nobility that TJW concluded was an important factor considered by Nobility in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) the subject of any disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions, or reportable event. A letter from PWC is attached hereto as Exhibit 16. ITEM 7. Financial Statements and Exhibits --------------------------------- (c) Exhibits 16 Letter of PricewaterhouseCoopers LLP regarding change in certifying accountant -2- 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. NOBILITY HOMES, INC. July 31, 2003 By: /s/ Lynn J. Cramer, Jr. ------------------------------------- Lynn J. Cramer, Jr., Treasurer and Principal Accounting Officer -3- EX-16 3 dkm417a.txt LETTER FROM PRICEWATERHOUSECOOPERS July 31, 2003 Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Commissioners: We have read the statements made by Nobility Homes, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K/A, as part of the Company's Form 8-K/A report dated July 31, 2003. We agree with the statements concerning our Firm in such Form 8-K/A. Very truly yours, /s/ PricewaterhouseCoopers LLP -----END PRIVACY-ENHANCED MESSAGE-----