-----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, Qu0xNLBjW+Ewd9ElrQkUKEmeMkkpR7BwPTDCTxkhynrF7A0ZCTvK9aLVwz0f/0D3 3ZUOf7zZ7d5eRd9OTfHh9Q== 0001193125-05-076559.txt : 20080717 0001193125-05-076559.hdr.sgml : 20060815 20050414155644 ACCESSION NUMBER: 0001193125-05-076559 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 4 CONFORMED PERIOD OF REPORT: 20050408 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20050414 DATE AS OF CHANGE: 20050526 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GAS TRANSMISSION NORTHWEST CORP CENTRAL INDEX KEY: 0000075491 STANDARD INDUSTRIAL CLASSIFICATION: NATURAL GAS TRANSMISSION [4922] IRS NUMBER: 941512922 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-25842 FILM NUMBER: 05750825 BUSINESS ADDRESS: STREET 1: 1400 SW 5TH AVE, SUITE 900 CITY: PORTLAND STATE: OR ZIP: 97201 BUSINESS PHONE: 5038334000 MAIL ADDRESS: STREET 1: 1400 SW 5TH AVE, SUITE 900 CITY: PORTLAND STATE: OR ZIP: 97201 FORMER COMPANY: FORMER CONFORMED NAME: PG&E GAS TRANSMISSION NORTHWEST CORP DATE OF NAME CHANGE: 19980114 FORMER COMPANY: FORMER CONFORMED NAME: PACIFIC GAS TRANSMISSION CO DATE OF NAME CHANGE: 19950411 8-K/A 1 d8ka.htm FORM 8-K/A Form 8-K/A

UNITED STATES

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 (Date of earliest event reported): April 8, 2005

 

 

Gas Transmission Northwest Corporation

(Exact name of registrant as specified in its charter)

 

 

California   0-25842   94-1512922

(State or other jurisdiction of

incorporation or organization)

   (Commission File Number)  

(IRS Employer

Identification No.)

 

1400 SW Fifth Avenue, Suite 900

Portland, Oregon

   97201
(Address of principal executive offices)   (Zip Code)

 

Registrant’s telephone number, including area code: (503) 833-4000

 

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Item 4.01 Changes in Registrant’s Certifying Accountant

 

On April 8, 2005, the Board of Directors of Gas Transmission Northwest Corporation dismissed Deloitte & Touche LLP (“Deloitte”) as the independent public accountants of the Corporation and its subsidiaries, for fiscal year 2005. Deloitte’s reports on the financial statements of Gas Transmission Northwest Corporation for each of the two years ended December 31, 2004 and 2003 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 each of the two years ended December 31, 2004 and 2003 and the subsequent interim period through April 8, 2005, there were no disagreements (as such term is defined in instruction 4 to Item 304 of Securities and Exchange Commission Regulation S-K) with Deloitte 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 would have caused Deloitte to make reference to the subject matter of the disagreement(s) in connection with its reports. Attached hereto is a copy of a letter from Deloitte to the Securities and Exchange Commission indicating whether it agrees with the statements made in this report.

 

On April 8, 2005, the Board of Directors of Gas Transmission Northwest Corporation engaged KPMG as the independent public accountants to examine the financial statements of Gas Transmission Northwest Corporation and its subsidiaries for fiscal year 2005.

 

Item 9.01 Financial Statements and Exhibits

 

Exhibit No.
  

Description

16   Letter from Deloitte & Touche LLP to 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 hereunto duly authorized.

 

    Gas Transmission Northwest Corporation
Date: April 14, 2005  

/s/ Ronald J. Turner

    Name: Ronald J. Turner
    Title: President

 

 

EXHIBIT INDEX

 

Exhibit No.
  

Description

16   Letter from Deloitte & Touche LLP to Securities and Exchange Commission.

 

 

 EX-16 2 dex16.htm LETTER FROM DELOITTE & TOUCHE LLP TO SECURITIES AND EXCHANGE COMMISSION Letter from Deloitte & Touche LLP to Securities and Exchange Commission

Exhibit 16

 

LETTER FROM DELOITTE & TOUCHE LLP TO SEC

 

[Letterhead of Deloitte & Touche]

 

April 12, 2005

 

Securities and Exchange Commission

Mail Stop 11-3

450 5th Street, N.W.

Washington, D.C. 20549

 

Dear Sirs/Madams:

 

We have read Item 4.01 of Gas Transmission Northwest Corporation’s Form 8-K/A dated April 8, 2005 and have the following comments:

 

  1. We agree with the statements made in the first paragraph.

 

  2. We have no basis on which to agree or disagree with the statements made in the second paragraph.

 

Yours truly

 

/s/ DELOITTE & TOUCHE LLP

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M_P"S/R\Y_;KJ]HRIEI1_#EK5.K2$S#^3EO\`J^#5S1/S'FN=+FKIHI\'*G^5 MIUYM7,\,H5:3]0^V%#UO[A_*:8Q\K]S_`+8]K^2]IO/]SOI[_.OH]R\OFO.? MO^GD_P#%U.-YROX-[SS=/NY>8IIE0?8HUY7?/Q>SZ88;CG_T['G/CO*_E)?% M^3R:>2K\#RWO/(\*Z_>?@]M46,HO3TR.TZ>GD6FG2YNEIY=/3I5M^6;X>PGAPX#AZ([W'W&>#@@@X((.""/__9 ` end CORRESP 5 filename5.htm Response Letter to the SEC
     LOGO

 

April 14, 2005    GTN System
1400 SW Fifth Avenue, Suite 900
Portland, Oregon 97201

 

Ronald J. Turner
President

Mr. Robert Burnett

Staff Accountant

Securities and Exchange Commission

Mail Stop 0308

Washington, D.C. 20549

    tel 403.920.5111
fax 403.920.2410
email Ron_Turner@TransCanada.com
web www.gastransmissionnw.com

 

Re: Gas Transmission Northwest Corporation

Item 4.01 Form 8-K filed April 8, 2005

Your File No. 0-25842

 

Dear Mr. Burnett:

 

Thank you for your letter of April 11, 2005, addressed to Ronald J. Turner. Your comments and Gas Transmission Northwest Corporation’s (“GTNC” or the “Company”) responses are listed below.

 

SEC COMMENT:

 

1. We note that the letter from Deloitte & Touche, filed as Exhibit 16, does not agree or disagree with the date of the event. We believe you need to revise the filing to clarify that you dismissed Deloitte, if true, and disclose the date of that event. We would then expect Deloitte to be able to agree or disagree with such statement and say so in a revised Exhibit 16 letter. We do not believe the statement that you resolved not to reappoint Deloitte satisfies the requirement to state if they were dismissed. See Item 304(a)(1)(i) of Regulation S-K. Please revise.

 

GTNC RESPONSE:

 

We have filed form 8-K/A in response to your comment. The Form 8-K/A clarifies that Deloitte & Touche was dismissed on April 8, 2005, effective January 1, 2005. Form 8-K/A also includes a revised letter from Deloitte & Touche.

 

SEC COMMENT:

 

2. It is also suggested that you revise the second paragraph to state that you actually engaged KPMG on April 8, 2005, if true. The existing disclosure may suggest that the board determined to engage KPMG; however, that firm has not yet accepted the engagement.

Mr. Robert Burnett

Securities and Exchange Commission

April 14, 2005

Page 2

 

GTNC RESPONSE:

 

In the form 8-K/A, we have clarified that KPMG was engaged by us on April 8, 2005.

 

In addition, Gas Transmission Northwest Corporation acknowledges that:

 

  •   the Company is responsible for the adequacy and accuracy of the disclosures in the filing;

 

  •   staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

 

  •   the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

If you should have any additional comments or concerns, please feel free to contact me.

 

Very truly yours,

 

/s/ RONALD J. TURNER

Ronald J. Turner

President

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