-----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, VSUeCr95unDoKdf3RmxZ/qLho+aNkg0bf6M17U/6BnLPEdqtEpg1DVWA4L8XHJI4 MLJ4UhoqenBmuZW6YxIB6A== 0000077231-97-000022.txt : 19970804 0000077231-97-000022.hdr.sgml : 19970804 ACCESSION NUMBER: 0000077231-97-000022 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19970716 ITEM INFORMATION: Bankruptcy or receivership FILED AS OF DATE: 19970801 SROS: NONE FILER: COMPANY DATA: COMPANY CONFORMED NAME: PENNSYLVANIA ENTERPRISES INC CENTRAL INDEX KEY: 0000077231 STANDARD INDUSTRIAL CLASSIFICATION: NATURAL GAS DISTRIBUTION [4924] IRS NUMBER: 231920170 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-11325 FILM NUMBER: 97650127 BUSINESS ADDRESS: STREET 1: ONE PEI CTR STREET 2: WILKES BARRE CTR CITY: WILKES BARRE STATE: PA ZIP: 18711-0601 BUSINESS PHONE: 7178298843 MAIL ADDRESS: STREET 1: 39 PUBLIC SQUARE CITY: WILKES BARRE STATE: PA ZIP: 18711-0601 8-K 1 SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of report (date of earliest event reported): July 16, 1997
Pennsylvania Enterprises, Inc. Employees' Savings Plan (Exact name of registrant as specified in its charter Pennsylvania 0-7812 23-1920170 (State or other jurisdiction) (Commission File Number) (IRS Employer Identification No.) One PEI Center, Wilkes-Barre, Pennsylvania 18711-0601 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (717)829-8843 Not Applicable (Former name or former address, if changed since last report) Page 1 of 6 Pages The Index to Exhibits is on Page 5
Item 4. Changes in Registrant's Certifying Accountant (a) Previous independent accountants (i) On July 16, 1997, the Pennsylvania Enterprises, Inc. Employees' Savings Plan dismissed Parente, Randolph, Orlando, Carey & Associates as its independent accountants. (ii) The reports of Parente, Randolph, Orlando, Carey & Associates on the Registrant's financial statements for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. (iii) The Registrant's Audit Committee participated in and approved the decision to change independent accountants. (iv) In connection with its audits for the two most recent fiscal years and through August 1, 1997, there have been no disagreements with Parente, Randolph, Orlando, Carey & Associates 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 Parente, Randolph, Orlando, Carey & Associates would have caused them to make reference thereto in their report on the financial statements for such years. (v) During the two most recent fiscal years and through August 1, 1997, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)). (vi) The Registrant has requested that Parente, Randolph, Orlando, Carey & Associates furnish it with a letter stating whether or not it agrees with the above statements. A copy of such letter, dated August 1, 1997, is filed as Exhibit 16-1 to this Form 8-K. (b) New independent accountants (i) The Registrant engaged Kronick Kalada Berdy & Co. as its new independent accountants as of July 16, 1997. During the two most recent fiscal years and through July 16, 1997, the Registrant has not consulted with Kronick Kalada Berdy & Co. regarding (i) either the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Registrant's financial statements, and either a written report was provided to the Registrant or oral advice was provided that Kronick Kalada Berdy & Co. concluded was an important factor considered by the Registrant in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K. Page 2 of 6 Pages
Item 7. Financial Statements and Exhibits. (c) Exhibits Exhibit 16-1 - Letter from Parente, Randolph, Orlando, Carey & Associates dated August 1, 1997, regarding the change in independent accountants. Page 3 of 6 Pages
SIGNATURE 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, thereunto duly authorized. Dated: August 1, 1997 PENNSYLVANIA ENTERPRISES, INC. EMPLOYEES' SAVINGS PLAN By: /s/ Thomas J. Ward Name: Thomas J. Ward Title: Vice President, Administrative Services and Secretary Page 4 of 6 Pages
Index to Exhibits Exhibit Number Description
(16) Letter Re Change In Certifying Accountant 16-1 Letter dated as of August 1, 1997, from Parente, Randolph, Orlando, Carey & Associates regarding the change in independent accountants -- filed herewith. Page 5 of 6 Pages
EX-16 2 Exhibit 16-1 PARENTE, RANDOLPH, ORLANDO, CAREY & ASSOCIATES CONSULTANTS & ACCOUNTANTS Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Gentlemen: We have read and agree with the comments in Item 4 of Form 8-K of Pennsylvania Enterprises, Inc. Employees' Savings Plan dated August 1, 1997. /s/ Parente, Randolph, Orlando, Carey & Associates Parente, Randolph, Orlando, Carey & Associates Wilkes-Barre, Pennsylvania August 1, 1997 Page 6 of 6 Pages -----END PRIVACY-ENHANCED MESSAGE-----