-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: keymaster@town.hall.org Originator-Key-Asymmetric: MFkwCgYEVQgBAQICAgADSwAwSAJBALeWW4xDV4i7+b6+UyPn5RtObb1cJ7VkACDq pKb9/DClgTKIm08lCfoilvi9Wl4SODbR1+1waHhiGmeZO8OdgLUCAwEAAQ== MIC-Info: RSA-MD5,RSA, I9jiLr1hnkLhtG8RcHJsIybnldAb3k9+qSZhPkjVDFv1JaswGoiqonbdfFmYNrb0 mbFnNgJX5GcarZRNVavXrg== 0000950172-94-000223.txt : 19941122 0000950172-94-000223.hdr.sgml : 19941122 ACCESSION NUMBER: 0000950172-94-000223 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19941114 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19941117 SROS: NONE FILER: COMPANY DATA: COMPANY CONFORMED NAME: PETRIE STORES CORP CENTRAL INDEX KEY: 0000077808 STANDARD INDUSTRIAL CLASSIFICATION: 5621 IRS NUMBER: 362137966 STATE OF INCORPORATION: NY FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-06166 FILM NUMBER: 94560943 BUSINESS ADDRESS: STREET 1: 70 ENTERPRISE AVE CITY: SECAUCUS STATE: NJ ZIP: 07094 BUSINESS PHONE: 2018663600X1480 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): November 14, 1994 PETRIE STORES CORPORATION (Exact Name of Registrant as Specified in Charter) New York 1-6166 36-213-7966 (State or Other Jurisdiction of (Commission) (I.R.S. Employer Incorporation) File Number) Identification No.) 70 Enterprise Avenue, Secaucus, New Jersey 07084 (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code (201) 866-3600 N/A (Former Name or Former Address, if Changed Since Last Report) INDEX TO EXHIBITS APPEARS ON PAGE 5 Item 4. Changes in Registrant's Certifying Accountant. David Zack, a retired partner in David Berdon & Co. ("David Berdon"), the independent auditors of Petrie Stores Corporation (the "Company"), has been appointed as an executor of the Estate of Milton Petrie. As a result, David Berdon may no longer be deemed independent and, on November 14, 1994, the Audit Committee and the Company's Board of Directors approved the appointment of Ernst & Young LLP as the Company's independent auditors for the fiscal year ending January 28, 1995, to replace David Berdon. David Berdon's reports on the financial statements for the two most recent fiscal years did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the Company's two most recent fiscal years and the six month period ended July 30, 1994, the Company did not have any disagreements with David Berdon on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of David Berdon, would have caused David Berdon to make reference thereto in connection with its reports, nor did David Berdon advise the Company as to any "reportable events" as such term is defined in Item 304(a)(1)(v) of Regulation S-K of the Securities and Exchange Commission (the "Commission"). During the two most recent fiscal years and the six month period ended July 30, 1994, the Company has not consulted with Ernst & Young LLP regarding any of the matters listed in Item 304(a)(2)(i)-(ii) of Regulation S- K of the Commission. The Company has requested David Berdon to furnish a letter addressed to the Commission stating whether it agrees with the above statements. A copy of the letter from David Berdon to the Commission, dated November 17, 1994, is filed as Exhibit 10.1 to this Report. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. (c) Exhibits. Exhibit No. Description 10.1 Letter from David Berdon & Co. to the Commission, dated as of November 17, 1994. 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. Dated: November 17, 1994 PETRIE STORES CORPORATION By: /s/ Peter A. Left Name: Peter A. Left Title: Vice Chairman, Chief Operating Officer, Chief Financial Officer and Secretary Exhibit Index Sequentially Numbered Exhibit Description Page 10.1 Letter from David Berdon & Co. to the Commission, dated as of November 17, 1994. EX-10 2 EXHIBIT 10.1 Exhibit 10.1 Securities and Exchange Commission Washington, D.C. 20549 Gentlemen: We were previously the accountants for Petrie Stores Corporation and Subsidiaries, and, on March 24, 1994 (except for Note N, as to which the date is April 20, 1994), we reported on the consolidated financial statements of Petrie Stores Corporation and Subsidiaries as of January 29, 1994 and January 30, 1993, and for the two years ended January 29, 1994. On November 14, 1994, we resigned as principal accountants of Petrie Stores Corporation. We have read Petrie Stores Corporation's statements included under Item 4 of its Current Report on Form 8-K dated as of November 17, 1994, and we agree with such statements. Very truly yours, /s/ David Berdon & Co. DAVID BERDON & CO. New York, N.Y. November 17, 1994 -----END PRIVACY-ENHANCED MESSAGE-----