-----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, Uny77Lfh2rrjwMHhxn7a8DbsRdh8FagfHXOCoXGOiOfjUVZFNecw+Ro3lIAK9MQE Thk2HcktIrbxWbo+ufVIAw== 0000909334-96-000091.txt : 19960708 0000909334-96-000091.hdr.sgml : 19960708 ACCESSION NUMBER: 0000909334-96-000091 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 19960701 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 19960705 SROS: NONE FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALL AMERICAN BOTTLING CORP CENTRAL INDEX KEY: 0000825811 STANDARD INDUSTRIAL CLASSIFICATION: BOTTLED & CANNED SOFT DRINKS CARBONATED WATERS [2086] IRS NUMBER: 731317652 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 033-69832 FILM NUMBER: 96591532 BUSINESS ADDRESS: STREET 1: 15 N ROBINSON STE 100 STREET 2: COLCORD BUILDING CITY: OKLAHOMA CITY STATE: OK ZIP: 73102 BUSINESS PHONE: 4052321158 MAIL ADDRESS: STREET 2: 15 N ROBINSON CITY: OKLAHOMA CITY STATE: OK ZIP: 73102 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BROWNE BOTTLING CO CENTRAL INDEX KEY: 0000825813 STANDARD INDUSTRIAL CLASSIFICATION: BOTTLED & CANNED SOFT DRINKS CARBONATED WATERS [2086] IRS NUMBER: 171311569 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 033-69832-01 FILM NUMBER: 96591533 BUSINESS ADDRESS: STREET 1: 15 N ROBINSON STE 700 CITY: OKLAHOMA CITY STATE: OK ZIP: 73102 BUSINESS PHONE: 4052321158 8-K 1 =============================================================================== 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): July 1, 1996 ALL-AMERICAN BOTTLING CORPORATION BROWNE BOTTLING COMPANY (Exact name of registrant as specified in its charter) DELAWARE 33-69832 73-1317652 73-1311569 (State or other jurisdiction (Commission File (IRS Employer of incorporation) Number) Identification Number) COLCORD BUILDING 15 NORTH ROBINSON, SUITE 100 OKLAHOMA CITY, OKLAHOMA 73102 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (405) 232-1158 - ------------------------------------------------------------------------------ (Former name or former address, if changed since last report) Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT (a) Previous independent accountants (i) Effective July 1, 1996, Price Waterhouse LLP sold its Oklahoma City practice to Coopers & Lybrand LLP, and as a result had to resign as the independent accountants of All-American Bottling Corporation. A copy of resignation letter, dated July 2, 1996, is filed as Exhibit 16.1 to this Form 8-K. (ii) The reports of Price Waterhouse LLP on the financial statements for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. (iii) In connection with its audits for the two most recent fiscal years and through July 1, 1996, there have been no disagreements with Price Waterhouse LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Price Waterhouse LLP would have caused them to make reference thereto in their report on the financial statements for such years. (iv) During the two most recent fiscal years and through July 1, 1996, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(v). (v) The Registrant has requested that Price Waterhouse LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated July 1, 1996, is filed as Exhibit 16.2 to this Form 8-K. (b) New independent accountants (i) The Registrant engaged Coopers & Lybrand LLP as its new independent accountants as of July 1, 1996. During the two most recent fiscal years and through July 1, 1996, the Registrant has not consulted with Coopers & Lybrand LLP regarding either (1) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the registrant's financial statements, and either a written report was provided to the registrant or oral advice was provided that Coopers & Lybrand LLP concluded was an important factor considered by the registrant in reaching a decision as to the accounting, auditing or financial reporting issue; or (2) any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K. (c) Exhibits Exhibit Number Exhibit - -------------- ---------------------------------------------------------- 16.1 Letter of resignation from Price Waterhouse LLP. 16.2 Letter stating agreement with Price Waterhouse statements. 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. ALL-AMERICAN BOTTLING CORPORATION STEPHEN R. KERR Date: July 3, 1996 Stephen R. Kerr Vice President and Chief Financial Officer EXHIBIT INDEX
Exhibit Number Description Method of Filing - -------------- ----------- ---------------- 16.1 Letter of resignation from Price Filed herewith Waterhouse LLP electronically 16.2 Letter stating agreement with Filed herewith Price Waterhouse statements. electronically
EX-16.1 2 Colcord Building Telephone 405 272 9251 15 North Robinson Oklahoma City, OK 73102 Price Waterhouse LLP July 2, 1996 Mr. Steve Kerr Browne Bottling Company and All-American Bottling Corporation 15 N. Robinson, Suite 100 Oklahoma City, OK 73102 Dear Mr. Kerr: This is to confirm that the client-auditor relationship between Browne Bottling Company and All-American Bottling Corporation (Commission File Number 33-69832) and Price Waterhouse LLP has ceased. Your very truly, PRICE WATERHOUSE LLP Price Waterhouse LLP cc: Chief Accountant SECPS Letter File, Mail Stop 9-5 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 EX-16.2 3 Colcord Building Telephone 405 272 9251 15 North Robinson Oklahoma City, OK 73102 Price Waterhouse LLP July 1, 1996 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: We have read Item 4 of Browne Bottling Company and All-American Bottling Corporation's Form 8-K dated July 1, 1996 and are in agreement with the statements contained in paragraph 4(a) therein. Yours very truly, PRICE WATERHOUSE LLP Price Waterhouse L.L.P. Oklahoma City, Oklahoma -----END PRIVACY-ENHANCED MESSAGE-----