-----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, CZbfcFsx79eEIvXouOpl5jxYvvYzhnOWY7gKeACAU9HzDCFgHnZPeNjQPAYaqmHJ Xyb1WCgrIhs8jmoA1T08jQ== 0000847557-01-500035.txt : 20010906 0000847557-01-500035.hdr.sgml : 20010906 ACCESSION NUMBER: 0000847557-01-500035 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20010905 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20010905 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PLM INTERNATIONAL INC CENTRAL INDEX KEY: 0000814677 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359] IRS NUMBER: 943041257 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-09670 FILM NUMBER: 1731414 BUSINESS ADDRESS: STREET 1: 120 MONTGOMERY ST SUITE 1350 CITY: SAN FRANCISCO STATE: CA ZIP: 94104 BUSINESS PHONE: 4154453203 MAIL ADDRESS: STREET 1: 120 MONGTOMGERY ST SUITE 1350 CITY: SAN FRANCISCO STATE: CA ZIP: 94104 8-K 1 doc1.txt 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 AND EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported) September 5, 2001 (August 29,2001) COMMISSION FILE NUMBER 1-9670 ----------------------------- PLM INTERNATIONAL, INC. (Exact name of registrant as specified in its charter)
DELAWARE 94-3041257 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) 120 MONTGOMERY STREET SUITE 1350, SAN FRANCISCO, CA 94104 (Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (415) 445-3201 ----------------------------------------------------------------- 1 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On August 29, 2001, PLM International, Inc. (the Company) engaged Deloitte & Touche LLP, or D&T, as the Company's principal independent auditors. On August 30, 2001, we dismissed KPMG LLP, or KPMG, as our principal independent auditors. The decision to change auditors was recommended by the Company's management and ratified by the Company's Board of Directors. KPMG's reports on the Company's financial statements for fiscal years ended December 31, 2000 and 1999 do not contain an adverse opinion or a disclaimer of opinion nor were such reports qualified or modified as to uncertainty, audit scope, or accounting principles. During the Company's fiscal years ended December 31, 1999 and 2000 and through the subsequent interim period to August 30, 2001, there were no disagreements with KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure that, if not resolved to KPMG's satisfaction, would have caused KPMG to make reference to the subject matter of the disagreements in connection with its report. During that time, there were no reportable "events" as listed in Item 304(a)(1)(v) of Regulation S-K. During the Company's fiscal years ended December 31, 1999 and 2000 and through the subsequent interim period to August 30, 2001, the Company did not consult with D&T regarding any of the matters specified in Item 304(a)(2) of Regulation S-K. We have provided KPMG a copy of this Form 8-K prior to its filing with the Securities and Exchange Commission (the "Commission"). KPMG has provided us with a letter, addressed to the Commission, which is filed as Exhibit 16.1 to this Form 8-K. ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS. (c) Exhibits: 16.1 Letter from KPMG to the Securities and Exchange Commission, dated September 5, 2001. 2 SIGNATURE 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. PLM INTERNATIONAL, INC. By: /s/ Stephen M. Bess ---------------------- Stephen M. Bess Chief Executive Officer and Current Chief Accounting Officer Date: September 5, 2001 EXHIBIT INDEX Exhibit Designation Nature of Exhibit - -------------------- ------------------- 16.1 Letter from KPMG to the Securities and Exchange Commission, dated September 5, 2001 3 EX-16.1 3 doc2.txt September 5, 2001 Securities and Exchange Commission Washington, D.C. Ladies and Gentlemen: We were previously principal accountants for PLM International, Inc. ("PLM"), and under the date of March 12, 2001, we reported on the consolidated financial statements of PLM International, Inc. as of and for the years ended December 31, 2000 and 1999. On August 30, 2001, our appointment as principal accountants was terminated. We have read PLM International's statements included under Item 4(a) of its Form 8-K dated September 5, 2001, and we agree with such statements, except that we are not in a position to agree or disagree with the Company's statements that the change was recommended by the Company's management, and that the Company did not consult with Deloitte & Touche regarding any of the issues specified in item 304(a)(2) of Regulation S-K. Very truly yours, <> cc: Stephen M. Bess Chief Executive Officer PLM International, Inc. -----END PRIVACY-ENHANCED MESSAGE-----