-----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, KEhQTiJw7OZwVKwe4NOZVRRgXY1vfhLOztuKO9kcfs6VIY8HiTB/r/h/umnsmK/E jP3JfBBvRTd6UXdRQ0mqKw== 0000773141-00-000003.txt : 20000526 0000773141-00-000003.hdr.sgml : 20000526 ACCESSION NUMBER: 0000773141-00-000003 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20000511 ITEM INFORMATION: FILED AS OF DATE: 20000518 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MDC HOLDINGS INC CENTRAL INDEX KEY: 0000773141 STANDARD INDUSTRIAL CLASSIFICATION: 1531 IRS NUMBER: 840622967 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 001-08951 FILM NUMBER: 639625 BUSINESS ADDRESS: STREET 1: 3600 S YOSEMITE ST STE 900 CITY: DENVER STATE: CO ZIP: 80237 BUSINESS PHONE: 3037731100 MAIL ADDRESS: STREET 1: 3600 S YOSEMITE ST STREET 2: SUITE 900 CITY: DENVER STATE: CO ZIP: 80237 8-K 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 --------------------- FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934 Date of Report (Date of Earliest Event Reported): May 11, 2000 M.D.C. Holdings, Inc. - - -------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) Delaware 1-8951 84-0622967 - - --------------------- ---------------------- ------------------------ (State or other (Commission file number) (I.R.S. employer jurisdiction of identification no.) incorporation) 3600 South Yosemite Street, Suite 900, Denver, Colorado 80237 - - ------------------------------------------------------- ------------------------ (Address of principal executive offices) (Zip code) Registrant's telephone number, including area code: (303) 773-1100 - - -------------------------------------------------------------------------------- Not Applicable - - -------------------------------------------------------------------------------- (Former name or former address, if changed since last report) ITEM 4. Changes in Registrant's Certifying Accountant PricewaterhouseCoopers LLP was previously the principal accountant for M.D.C. Holdings, Inc. (the "Company"). On May 11, 2000, the Company's Audit Committee recommended to the Company's Board of Directors that the firm's appointment as principal accountant be terminated and Ernst & Young LLP be engaged as principal accountant. The Audit Committee's recommendation to change accountants was approved by the Company's Board of Directors on May 18, 2000. In connection with the audits of the two fiscal years ended December 31, 1999, and during the subsequent interim period through May 11, 2000, there were no disagreements with PricewaterhouseCoopers LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to their satisfaction would have caused PricewaterhouseCoopers LLP to make reference thereto in their report on the financial statements for such years. The audit reports of PricewaterhouseCoopers LLP on the consolidated financial statements of the Company as of and for the years ended December 31, 1998 and December 31, 1999, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. The Company has requested that PricewaterhouseCoopers LLP furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter, dated May 18, 2000, is filed as Exhibit 16 to this Form 8-K. During the two fiscal years ended December 31, 1999, and the subsequent interim period through May 18, 2000, the Company did not consult with Ernst & Young LLP regarding the application of generally accepted accounting principles to a specific transaction, either proposed or completed, or the type of audit opinion that might be rendered on the Company's consolidated financial statements. ITEM 7. EXHIBITS: 16. Letter re: Change in Certifying Accountant 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 thereunto duly authorized. ------------------- M.D.C. HOLDINGS, INC. By: /s/ Daniel S. Japha -------------------------- Vice President of Law - Corporate and Secretary Dated: May 18, 2000 EX-16 2 Exhibit 16 May 18, 2000 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Commissioners: We have read the statements made by M.D.C. Holdings, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated May 11, 2000. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/PricewaterhouseCoopers LLP - - ----------------------------- PricewaterhouseCoopers LLP -----END PRIVACY-ENHANCED MESSAGE-----