8-K 1 doc1.txt SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 ___________________ FORM 8-K PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported) November 3, 2004 ---------------- Commission file number 0-16079 ------- AIR METHODS CORPORATION 401(k) PLAN ----------------------------------- (Exact name of Registrant as Specified in Its Charter) Delaware 84-0915893 -------- ---------- (State or Other Jurisdiction (I.R.S. Employer of Incorporation or Organization) Identification Number) 7301 South Peoria, Englewood, Colorado 80112 ------------------------------------------ ----- (Address of Principal Executive Offices) (Zip Code) Registrant's Telephone Number, Including Area Code (303) 792-7400 -------------- Former Name, Former Address and Former Fiscal Year, if Changed Since Last Report: N/A ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On November 3, 2004, the Air Methods Corporation 401(k) Plan (the Plan) received notification that its auditors, Grant Thornton LLP (Grant Thornton), have resigned for the year ending December 31, 2004. The audit report of Grant Thornton on the financial statements of the Plan for the year ended December 31, 2003, did not contain any adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. In addition, during the Plan's year ended December 31, 2003, and through November 3, 2004, there was no disagreement with Grant Thornton on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Grant Thornton, would have caused Grant Thornton to make reference to the subject of that disagreement in its report on the Plan's financial statements for that period. During the year ended December 31, 2003, and through November 3, 2004, there were no "reportable events" as that term is defined in Item 304(a)(1)(v) of Regulation S-K. The Plan provided a copy of the foregoing disclosures to Grant Thornton prior to the date of the filing of this report and requested that Grant Thornton furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements in this Item 4.01. A copy of the letter furnished by Grant Thornton in response to that request (as required by Item 304(a)(3) of Regulation S-K) dated November 4, 2004, is filed as Exhibit 16.1 to this Form 8-K. 1 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 thereunto duly authorized. AIR METHODS CORPORATION Date: November 4, 2004 By /s/ Sharon M. Northern ---------------------------------- Sharon M. Northern Planning & Analysis Manager Air Methods Corporation Plan Administrator 2