-----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, HECBa8Gu/lwOer/e+TLwq6jfiE5rSFCQxrJ+o182j2kI+7wpGAoRHQ0jr0eqo+8R XWwNr4/4NHmXUkyGhtSOPQ== 0001068800-01-500322.txt : 20020413 0001068800-01-500322.hdr.sgml : 20020413 ACCESSION NUMBER: 0001068800-01-500322 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20011114 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20011214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PGI INC CENTRAL INDEX KEY: 0000081157 STANDARD INDUSTRIAL CLASSIFICATION: OPERATIVE BUILDERS [1531] IRS NUMBER: 590867335 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-06471 FILM NUMBER: 1813936 BUSINESS ADDRESS: STREET 1: 212 SOUTH CENTRAL STREET 2: SUITE 100 CITY: ST LOUIS STATE: MO ZIP: 63105 BUSINESS PHONE: 3145128650 MAIL ADDRESS: STREET 1: 212 SOUTH CENTRAL STREET 2: SUITE 100 CITY: ST LOUIS STATE: MO ZIP: 63105 FORMER COMPANY: FORMER CONFORMED NAME: PUNTA GORDA ISLES INC DATE OF NAME CHANGE: 19900403 8-K/A 1 nov14.txt PGI INCORPORATED FORM 8-K/A FORM 8-KA SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES AND EXCHANGE ACT OF 1934 Date of Earliest Event Reported: 11/14/01 PGI Incorporated - ------------------------------------------------------------------------------- (Exact name of Registrant as specified in its charter) Florida 1-6471 59-0867335 - ------------------------------------------------------------------------------- (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 212 S. Central, Suite 100, St. Louis, Missouri 63105 - ------------------------------------------------------------------------------- (Address of principal executive offices) (ZIP Code) Registrant's telephone number, including area code: (314) 512-8650 No changes made - ------------------------------------------------------------------------------- (Former name or former address, if changed since last report) Page 1 of 5 pages Exhibit Index on Page 4 Item 4. Changes in Registrant's Certifying Accountant - ----------------------------------------------------------------------- (a) Effective November 14, 2001 the Board of Directors of PGI Incorporated unanimously consented to engage the accounting firm of BKD, LLP as independent accountants for the fiscal year ending December 31, 2001. Previously the Registrant has engaged the accounting firm of BDO Seidman, LLP (BDO) as its independent accountants. BDO closed its operations in St. Louis effective September 30, 2001. Effective October 1, 2001 two of the former partners in the St. Louis office of BDO purchased a portion of the St. Louis accounting practice of BDO, and subsequently merged with BKD, LLP. The Registrant advised BDO of its decision to dismiss them effective November 14, 2001. The report of BDO on PGI Incorporated financial statements as of and for the years ended December 31, 2000 and December 31, 1999 were modified due to a going concern uncertainty. PGI Incorporated and BDO have not, in connection with the audits of the financial statements of PGI Incorporated for the years ended December 31, 2000 or December 31, 1999, or the subsequent period through November 14, 2001, had any disagreement on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to BDO's satisfaction, would have caused BDO to make reference to the subject matter of the disagreement in connection with its reports. Item 7. Financial Statements and Exhibits - ----------------------------------------------------------------------- (c) Exhibits -------- 16.1 Letter dated December 11, 2001, from BDO Seidman, LLP to the SEC. Page 2 SIGNATURES Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. PGI Incorporated ---------------- (Registrant) December 14, 2001 /s/ Laurence A. Schiffer ---------------------------------------- (Signature) Laurence A. Schiffer President Page 3 EXHIBIT INDEX - ------------- Sequential Page Number ----------- 1. Inapplicable. 2.1 Inapplicable. 2.2 Inapplicable. 4.1 Inapplicable. 16.1 BDO Seidman's letter to the SEC dated 12/11/01 5 17. Inapplicable. 21. Inapplicable. 24. Inapplicable. 25. Inapplicable. Page 4 EX-16.1 3 exh16p1.txt LETTER TO SEC EXHIBIT 16.1 - ------------ (BDO Seidman, LLP Letterhead) December 11, 2001 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Gentlemen and ladies: We have been furnished with a copy of the response to Item 4 of Form 8-K/A for the event that occurred on November 14, 2001, filed by our former client, PGI Incorporated. We agree with the statements made in response to the Item insofar as they relate to our Firm. Very truly yours, /s/ BDO Seidman, LLP BDO Seidman, LLP Page 5 -----END PRIVACY-ENHANCED MESSAGE-----