-----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, NeLob5kOudGbTrU3ahW1KLQX0Hz9wSdM2QdTTr8kuMnckWsa3mSe0hI972a4TUNo yN4HU8uduHy+ftHMZRNhBg== 0000892569-03-001006.txt : 20030417 0000892569-03-001006.hdr.sgml : 20030417 20030417165519 ACCESSION NUMBER: 0000892569-03-001006 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030411 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20030417 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DEL TACO INCOME PROPERTIES IV CENTRAL INDEX KEY: 0000812630 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 330241855 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 033-13437 FILM NUMBER: 03654669 BUSINESS ADDRESS: STREET 1: 23041 AVENIDA DE LA CARLOTA, SUITE 400 CITY: LAGUNA HILLS STATE: CA ZIP: 92653 BUSINESS PHONE: 714 462-9300 MAIL ADDRESS: STREET 1: 1800 W KATELLA AVE CITY: ORANGE STATE: CA ZIP: 92667 8-K 1 a89345e8vk.txt FORM 8-K DATED APRIL 11, 2003 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 EXCHANGE ACT OF 1934 Date of report (Date of earliest event reported): April 11, 2003 COMMISSION FILE NO. 33-13437 DEL TACO INCOME PROPERTIES IV (A California limited partnership) (Exact name of registrant as specified in its charter) CALIFORNIA 33-0241855 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification Number) 25521 COMMERCENTRE DRIVE LAKE FOREST, CALIFORNIA 92630 (Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (949) 462-9300 INFORMATION TO BE INCLUDED IN THE REPORT Item 4. Changes in Registrant's Certifying Accountant. (a) Previous independent accountants On April 11, 2003, the Director and Executive Officers of the General Partner of Del Taco Income Properties IV (the "Partnership"), approved the dismissal of PricewaterhouseCoopers LLP ("PwC") as the Partnership's independent auditors effective as of April 11, 2003. This action followed the decision by the General Partner of the Partnership on April 11, 2003, to accept the Director and Executive Officer's recommendation to change the Partnership's auditors for the Partnership's fiscal year ending December 31, 2003, effective upon selection of an alternative accounting firm, and to delegate to the Director and Executive Officers the responsibility of selecting the Partnership's auditors for such period from the accounting firms recommended by the Director and Executive Officers to the General Partner. The Partnership is in the process of retaining new independent auditors and, in accordance with SEC rules, will file a Current Report on Form 8-k upon completion of the formal engagement of such new independent auditors. PwC's audit report on the Partnership's financial statements for the most recent fiscal year, which ended December 31, 2002, did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles. PwC was appointed as the Partnership's independent auditors effective July 31, 2002, replacing Arthur Andersen LLP ("Andersen") as its independent auditors. Andersen's audit report on the Partnership's financial statements for the year ended December 31, 2001, did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles. The Partnership has previously filed Form 8-K/A on July 31, 2002 disclosing the dismissal of Andersen as independent auditors and the appointment of PwC. During the Partnership's most recent fiscal year, which ended December 31, 2002, and the subsequent interim period through April 11, 2003: (1) there were no disagreements between the Partnership and PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to PwC's satisfaction, would have caused PwC to make reference to the subject matter of the disagreement in connection with its report; and (2) there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K). 2 Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. (c) Exhibits: Letter dated April 16, 2003 from PricewaterhouseCoopers LLP to the Securities and Exchange Commission pursuant to Item 304(a)(3) of Regulation S-K. 3 SIGNATURE Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the partnership has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. DEL TACO INCOME PROPERTIES IV a California limited partnership Del Taco, Inc. General Partner Date April 11, 2003 Robert J. Terrano -------------- ------------------------------ Robert J. Terrano Executive Vice President and Chief Financial Officer 4 EXHIBIT INDEX
Exhibit Description - ------- ----------- 16 Letter dated April 16, 2003 from PricewaterhouseCoopers LLP to the Securities and Exchange Commission pursuant to Item 304(a)(3) of Regulation S-K.
5 EX-16 3 a89345exv16.txt EXHIBIT 16 EXHIBIT 16 April 16, 2003 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Commissioners: We have read the statements made by Del Taco Income Properties IV (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 April 11 2003. 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-----