-----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, KvtRPJnnua6bA9pPL5s/PtJ7Prt8o4XgRULcI8H2m2RBkPZS8Te6FnenesVAmFVn ELi2egNy9oMJRzBaDlVWAA== 0000950117-04-000231.txt : 20040116 0000950117-04-000231.hdr.sgml : 20040116 20040116172803 ACCESSION NUMBER: 0000950117-04-000231 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040109 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20040116 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARK RESTAURANTS CORP CENTRAL INDEX KEY: 0000779544 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 133156768 STATE OF INCORPORATION: NY FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-09453 FILM NUMBER: 04530429 BUSINESS ADDRESS: STREET 1: 85 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10003-3019 BUSINESS PHONE: 2122068800 MAIL ADDRESS: STREET 1: 85 FIFTH AVENUE CITY: NEW YORK STATE: NY ZIP: 10003-3019 8-K/A 1 a36850.txt ARK RESTAURANTS CORP. UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 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): January 9, 2004 Ark Restaurants Corp. (Exact name of registrant as specified in its charter) 0-14030 (Commission File Number) New York 13-3156768 --------------------------- -------------------------------- (State or other jurisdiction (I.R.S. Employer Identification) of incorporation) 85 Fifth Avenue New York, NY 10003 (Address of principal executive offices, with zip code) (212) 206-8800 (Registrant's telephone number, including area code) N/A (Former name or former address, if changed since last report) ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT This Current Report on Form 8-K/A is being filed to revise the Current Report on Form 8-K originally dated January 15, 2003 filed in connection with a change in the certifying accountant of Ark Restaurants Corp. (the "Company"). The purpose of this amendment is to state whether the Company's former accountant, Deloitte & Touche LLP, resigned, declined to stand for reelection or was dismissed as required by Item 304(a)(1)(i) of Regulation S-K. On January 9, 2004, the audit committee of Ark Restaurants Corp. (the "Company") engaged J.H. Cohn LLP as the Company's independent auditor to audit the Company's consolidated financial statements for the year ending October 2, 2004. On the same date the Company's former accountant, Deloitte & Touche LLP, was dismissed. ITEM 7. Financial Statements and Exhibits. Exhibit 16. Letter from Deloitte & Touche LLP regarding 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 hereunto duly authorized. ARK RESTAURANT CORP. By: /s/ Michael Weinstein --------------------- Chief Executive Officer Date: January 16, 2004 INDEX TO EXHIBITS Exhibit Description - ------- ----------- 16 Letter from Deloitte & Touche LLP regarding change in certifying accountants. EX-16 3 ex16.txt EXHIBIT 16 Exhibit 16 January 16, 2004 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 of Ark Restaurants Corp.'s Form 8-K/A dated January 16, 2004, and we agree with the statements made therein. Yours truly, /s/ Deloitte & Touche LLP Parsippany, New Jersey -----END PRIVACY-ENHANCED MESSAGE-----