-----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, NrxP+VFFPpvQgG65BXUNigiGpITfyINFQ9QkZs8U6mVGfXwC2kiF3bKKSrc4HiNh hhfat8zTXcTJkLn2p1e0NQ== 0000914190-97-000342.txt : 19970918 0000914190-97-000342.hdr.sgml : 19970918 ACCESSION NUMBER: 0000914190-97-000342 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19970910 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19970917 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST TEAM SPORTS INC CENTRAL INDEX KEY: 0000820242 STANDARD INDUSTRIAL CLASSIFICATION: [3949] IRS NUMBER: 411545748 STATE OF INCORPORATION: MN FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-16442 FILM NUMBER: 97681555 BUSINESS ADDRESS: STREET 1: 1201 LUND BLVD CITY: ANOKA STATE: MN ZIP: 55303 BUSINESS PHONE: 6127804454 MAIL ADDRESS: STREET 1: 1201 LUND BLVD CITY: ANOKA STATE: MN ZIP: 55303-1092 8-K 1 FORM 8-K 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 10, 1997 FIRST TEAM SPORTS, INC. (Exact name of registrant as specified in its charter) Minnesota 0-16442 41-1545748 (State or other Jurisdiction (Commission File (IRS Employer of incorporation) Number) Identification No.) 120l Lund Boulevard Anoka, MN 55303 (Address of principal executive offices and zip code) (612) 576-3500 (Registrant's telephone number, including area code) N/A (Former name or former address, if changed since last report) Item 4. Changes in Registrant's Certifying Accountant. Effective September 10, 1997, McGladrey & Pullen, LLP ("McGladrey") resigned as the independent public accountants for First Team Sports, Inc. (the "Company"). In connection with the audits of the three years ended February 28, 1997, and the subsequent interim period through September 10, 1997, there were no disagreements with McGladrey on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to their satisfaction would have caused them to make reference in connection with their opinion to the subject matter of the disagreement. The audit reports of McGladrey on the consolidated financial statements of the Company as of and for the years ended February 28, 1997, February 29, 1996 and February 28, 1995 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. Item 7. Financial Statements; Pro Forma Financial Information and Exhibits. (a) Financial statements. None. (b) Pro forma financial information. None. (c) Exhibits. The following exhibits are included with this report: 16 Letter from McGladrey & Pullen, LLP 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 duly authorized. DATED: September 15, 1997 FIRST TEAM SPORTS, INC. By: /s/ Robert L. Lenius, Jr. Robert L. Lenius, Jr., Vice President and Chief Financial Officer SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 EXHIBIT INDEX TO FORM 8-K Date of Report: Commission File No.: September 10, 1997 0-16442 FIRST TEAM SPORTS, INC. Exhibit 16 Letter from McGladrey & Pullen, LLP EX-16 2 LETTER FROM ACCOUNTANT Exhibit 16 September 11, 1997 Securities and Exchange Commission Washington, D.C. 20549 We were previously the independent accountants for First Team Sports, Inc. and subsidiary, and on April 9, 1997, we reported on the consolidated financial statements of First Team Sports, Inc. and subsidiary as of February 28, 1997 and February 29, 1996 and for each of the three years in the period ended February 28, 1997. On September 10, 1997, we resigned as independent accountants of First Team Sports, Inc. and subsidiary. We have read First Team Sports, Inc.'s statements included under Item 4 of its Form 8-K dated September 10, 1997, and we agree with such statements. /s/ McGladrey & Pullen, LLP McGladrey & Pullen, LLP McGladrey & Pullen, LLP 445 Minnesota Street, Suite 1800 St. Paul, Minnesota 55101-2170 (612) 222-8011 Fax (612) 293-8418 -----END PRIVACY-ENHANCED MESSAGE-----