-----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, MUXArxy26ZqyhmpZ5njgLH+/6V+3P/UvHaXSnKEbAVb4QFoKAPIGku8g6N2WjEde X0zhiVFQcvRMrjxklon+Yw== 0000847557-01-500031.txt : 20010906 0000847557-01-500031.hdr.sgml : 20010906 ACCESSION NUMBER: 0000847557-01-500031 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 EQUIPMENT GROWTH FUND IV CENTRAL INDEX KEY: 0000847517 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359] IRS NUMBER: 943090127 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-18789 FILM NUMBER: 1731407 BUSINESS ADDRESS: STREET 1: STEUART STREET TOWER STE 900 STREET 2: C/O ONE MARKET PLAZA CITY: SAN FRANCISCO STATE: CA ZIP: 94105-1399 BUSINESS PHONE: 4159741399 MAIL ADDRESS: STREET 1: ONE MARKET STREET 2: STEUART STREET TOWER STE 900 CITY: SAN FRANCISCO STATE: CA ZIP: 94105-1301 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 0-18789 _______________________ PLM EQUIPMENT GROWTH FUND IV (Exact name of registrant as specified in its charter)
CALIFORNIA 94-3090127 (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 (Zip Code) executive offices)
Registrant's telephone number, including area code: (415) 445-3201 _______________________ 1 - ------ ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On August 29, 2001, the General Partner, PLM Financial Services, Inc. engaged Deloitte & Touche LLP, or D&T, as the Partnership's principal independent auditors. On August 30, 2001, the General Partner dismissed KPMG LLP, or KPMG, as the principal independent auditors. The decision to change auditors was recommended by the management of the General Partner. KPMG's reports on the Partnership'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 Partnership'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 Partnership's fiscal years ended December 31, 1999 and 2000 and through the subsequent interim period to August 30, 2001, the General Partner 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 EQUIPMENT GROWTH FUND IV By: PLM Financial Services, Inc. General Partner By: /s/ Stephen M. Bess ---------------------- Stephen M. Bess President 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 Equipment Growth Fund IV ("PLM") and under the date of March 12, 2001, we reported on the consolidated financial statements of PLM Equipment Growth Fund IV 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 Equipment Growth Fund IV'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-----