-----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, EkTnziNR3lHwQpgJiB8J6L7azKT/G+C13PR1Mx5tZbAzylsN1jZZnzmvMWqPN6dr PFErrUvRFgEiEytcAHh33A== 0001104659-03-011965.txt : 20030610 0001104659-03-011965.hdr.sgml : 20030610 20030609173310 ACCESSION NUMBER: 0001104659-03-011965 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030530 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20030610 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SKYWEST INC CENTRAL INDEX KEY: 0000793733 STANDARD INDUSTRIAL CLASSIFICATION: AIR TRANSPORTATION, SCHEDULED [4512] IRS NUMBER: 870292166 STATE OF INCORPORATION: UT FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-14719 FILM NUMBER: 03737994 BUSINESS ADDRESS: STREET 1: 444 S RIVER RD CITY: ST GEORGE STATE: UT ZIP: 84790 BUSINESS PHONE: 8016343000 MAIL ADDRESS: STREET 1: 444 SOUTH RIVER ROAD CITY: ST GEORGE STATE: UT ZIP: 84790 8-K/A 1 j1879_8ka.htm 8-K/A

 

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

AMENDMENT NO. 1 TO 
CURRENT REPORT ON

 

FORM 8-K/A

 

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

 

Date of Report (date of earliest event reported)  June 9, 2003 (May 30, 2003)

 

SKYWEST, INC. EMPLOYEES RETIREMENT PLAN

(Exact name of registrant specified in its charter)

 

Utah

 

000-14719

 

87-0292166

(State or other jurisdiction of
incorporation or organization)

 

(Commission
File Number)

 

(IRS employer identification no.)

 

 

 

 

 

444 SOUTH RIVER ROAD
ST. GEORGE, UTAH

 

84790

 

(Address of principal executive offices)

 

(Zip code)

 

 

 

 

 

(435) 634-3000

(Registrant’s telephone number, including area code)

 

 

 

REASON FOR AMENDMENT

 

This Amendment No. 1 to Current Report on Form 8-K/A amends and restates in its entirety the Current Report on Form 8-K dated June 3, 2003 and filed by SkyWest, Inc. Employees Retirement Plan. This Amendment is being filed for the purpose of filing with the Securities and Exchange Commission the final letter from KPMG LLP identified below and filed herewith as Exhibit 16.1. The letter from KPMG LLP filed herewith as Exhibit 16.1 amends and supercedes the KPMG LLP letter attached as Exhibit 16.1 to the previously filed Current Report on Form 8-K dated June 3, 2003.

 

ITEM 4.  CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANTS

 

On May 30, 2003, the SkyWest, Inc. Employees Retirement Plan (the “Plan”) dismissed its independent auditor, KPMG LLP (“KPMG”), and appointed Ernst & Young LLP as its new independent auditor, effective immediately.  The action was approved by the Plan’s Trustees.  KPMG LLP was appointed as the independent auditor of the Plan on June 24, 2002, after the dismissal of Arthur Andersen LLP (“Arthur Andersen”).

 

During the plan year ended December 31, 2001, and the subsequent interim period through June 24, 2002, there was no disagreement between the Plan and Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure, auditing scope or procedure, which disagreement, if not resolved to Arthur Andersen’s satisfaction, would have caused Arthur Andersen to make reference to the subject matter of such disagreement in connection with its report, and there occurred no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K promulgated by the Securities and Exchange Commission.  The audit report of Arthur Andersen (for the plan year ended December 31, 2000) on the financial statements of the Plan did not contain an adverse opinion or disclaimer of opinion, nor was that audit report qualified or modified as to uncertainty, audit scope or accounting principles.

 

During the period from June 24, 2002 through the date of this report, there was no disagreement between the Plan and KPMG on any matter of accounting principles or practices, financial statement disclosure, auditing scope or procedure, which disagreement, if not resolved to KPMG’s satisfaction, would have caused KPMG to make reference to the subject matter of such disagreement in connection with its report, and there occurred no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K promulgated by the Securities and Exchange Commission.  The audit report of KPMG (for the plan year ended December 31, 2001) on the financial statements of the Plan did not contain an adverse opinion or disclaimer of opinion, nor was that audit report qualified or modified as to uncertainty, audit scope or accounting principles.

 

During the two most recent plan years ended December 31, 2002 and 2001, and the subsequent interim period through the date of this report, the Plan did not consult with Ernst & Young LLP regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

 

The Plan provided a copy of the foregoing disclosures to KPMG prior to the date of filing this report.  A copy of KPMG’s letter setting forth its response to this report (as required by Item 304 (a) (3) of Regulation S-K) is filed herewith as Exhibit 16.1 to this report.

 

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

 

(c)  Exhibits

 

 

Exhibit No.

 

Description

 

 

 

 

 

16.1

 

Letter from KPMG, LLP, dated June 5, 2003, to the Securities and Exchange Commission

 

2

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the Plan has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

 

 

SKYWEST, INC. EMPLOYEES RETIREMENT PLAN

 

 

 

 

 

By

/s/ Michael J. Kraupp

 

 

Trustee

 

 

Dated: June 9, 2003

 

 

3

 EX-16.1 3 j1879_ex16d1.htm EX-16.1

EXHIBIT 16.1

 

[KPMG LLP]

 

 

June 5, 2003

 

 

Securities and Exchange Commission

Washington, D.C.  20549

 

Ladies and Gentlemen:

 

We were previously principal accountants for the SkyWest, Inc. Employees Retirement Plan (the Plan) and under the date of July 11, 2002, we reported on the financial statements of the Plan as of and for the year ended December 31, 2001.  On May 30, 2003, our appointment as principal accountants was terminated.  We have read SkyWest, Inc. Employees Retirement Plan's statements included under Item 4 of its Form 8-K dated May 30, 2003, and we agree with such statements, except that we are not in a position to agree or disagree with the Plan’s statements (1) that the change in principal accountants was approved by the Plan's Trustees, (2) regarding the disclosures with respect to Arthur Andersen LLP included in the second paragraph, or (3) that Ernst & Young LLP was not engaged regarding the application of accounting principles to a specified transaction or the type of audit opinion that might be rendered on the Plan’s financial statements.

 

Very truly yours,

 

/s/ KPMG LLP

 

 

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