-----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, MBiLp7y6+FUr0E3XjZ1hvUGOJJvZCxRABKqSKy2/IJNclo+KShCvX47y8+nW9huQ hprePLmk5w9ITqWilawx6Q== 0000903112-00-000842.txt : 20000511 0000903112-00-000842.hdr.sgml : 20000511 ACCESSION NUMBER: 0000903112-00-000842 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20000503 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20000510 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IDM PARTICIPATING INCOME CO II CENTRAL INDEX KEY: 0000832475 STANDARD INDUSTRIAL CLASSIFICATION: FINANCE SERVICES [6199] IRS NUMBER: 330177934 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-16832 FILM NUMBER: 624508 BUSINESS ADDRESS: STREET 1: ONE WORLD TRADE CENTER STREET 2: STE 1000 CITY: LONG BEACH STATE: CA ZIP: 90831 BUSINESS PHONE: 2134980141 MAIL ADDRESS: STREET 1: ONE WORLD TRADE CENTER STREET 2: STE 1000 CITY: LONG BEACH STATE: CA ZIP: 90831-1000 8-K 1 CURRENT REPORT ON FORM 8-K 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 May 3, 2000 - -------------------------------------------------------------------------------- Date of Report (Date of Earliest Event Reported) IDM Participating Income Company - II - -------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in its Charter) California 0-16832 33-0177934 - -------------------------------------------------------------------------------- (State or Other (Commission (I.R.S. Employer Jurisdiction of File Number) Identification incorporation) No.) 2424 S.E. Bristol Street, Suite 333, Newport Beach, CA 92660 - -------------------------------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) (713) 706-6271 - -------------------------------------------------------------------------------- (Registrant's Telephone Number, Including Area Code) - -------------------------------------------------------------------------------- (Former Name or Former Address, If Changed Since Last Report) 951458.1 ITEM 4. Changes in Registrant's Certifying Accountant (a) On May 3, 2000, the Registrant dismissed Deloitte & Touche LLP ("D&T") as its independent auditors. The reports of D&T on the Registrant's financial statements for the fiscal years ended December 31, 1999 and 1998 did not contain an adverse opinion, or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. The Registrant's managing general partner approved the decision to change accountants. During the Registrant's two most recent fiscal years and subsequent interim periods, there we no disagreements with D&T on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of D&T would have caused it to make reference to such disagreement in its reports. (b) The Registrant engaged Arthur Andersen LLP ("AA") to act as its independent auditors, effective May 3, 2000. During the two most recent fiscal years and subsequent interim periods, the Registrant has not consulted AA on items which (1) involved the application of accounting principles to a specified transaction, either completed or proposed, or involved the type of audit opinion that might be rendered on the Registrant's financial statements, or (2) concerned the subject matter of a disagreement or a reportable event with Registrant's former accountant. ITEM 7. Financial Statements, Pro Forma Financial Information and Exhibits. (a) Not Applicable (b) Not Applicable (c) Exhibits 16.1. Letter from Deloitte & Touche LLP, dated May 4, 2000 addressed to the Securities and Exchange Commission in compliance with Item 304 of Regulation S-K. 951458.1 2 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 hereunto duly authorized. IDM PARTICIPATING INCOME COMPANY-II a California Limited Partnership By: IDM PARTICIPATING INCOME GENERAL PARTNERS CO.-II General Partner By: IDM PARTICIPATING INCOME CORPORATION General Partner of the General Partner By: s/ William J. Carden ------------------------------ Name: William J. Carden Title: Director Date: May 9, 2000 951458.1 3 EXHIBIT INDEX Exhibit No. Description - ----------- ----------- 16.1 Letter from Deloitte & Touche LLP, dated May 4, 2000 addressed to the Securities and Exchange Commission in compliance with Item 304 of Regulation S-K. 951458.1 EXHIBIT 16.1 May 4, 2000 Securities and Exchange Commission Mail Stop 11-3 450 5th Street, N.W. Washington, DC 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4(a) of Form 8-K of IDM Participating Income Company-II dated May 3, 2000. Yours truly, DELOITTE & TOUCHE LLP Houston, Texas 951458.1 -----END PRIVACY-ENHANCED MESSAGE-----