-----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, CQCDedNApGYIO6eMG4FwcK6q+LYKzLQ8cGn79C86cyz2HdNBQi3zUTvRIiDajxJD 4GKLNgAdwxGPCyDF0GjTqw== 0001157523-03-005125.txt : 20031001 0001157523-03-005125.hdr.sgml : 20031001 20030930194847 ACCESSION NUMBER: 0001157523-03-005125 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20021230 ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20031001 FILER: COMPANY DATA: COMPANY CONFORMED NAME: REXHALL INDUSTRIES INC CENTRAL INDEX KEY: 0000850476 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR HOMES [3716] IRS NUMBER: 954135907 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-17824 FILM NUMBER: 03918874 BUSINESS ADDRESS: STREET 1: 46147 7TH STREET WEST CITY: LANCASTER STATE: CA ZIP: 93534 BUSINESS PHONE: 6617260565 MAIL ADDRESS: STREET 1: 46147 7TH STREET WEST CITY: LANCASTER STATE: CA ZIP: 93534 8-K/A 1 a4483866.txt REXHALL INDUSTRIES 8-K/A SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 -------------------------------------------------------------- FORM 8-K/A CURRENT REPORT (Amendment No. 3) Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) December 30, 2002 Rexhall Industries, Inc. (Exact name of registrant as specified in charter) California 0-10067 95-4135907 (State or other (Commission (IRS Employer jurisdiction of File Number) Identification No.) incorporation) 46147 7th Street West, Lancaster California 93534 - ----------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (661) 726-0565 -------------- EXPLANATORY NOTE The purpose of this Form 8-K/A (Amendment No. 3) is to file the letter dated September 26, 2003 from KPMG LLP to the Securities and Exchange Commission received in response to the Form 8-K/A (Amendment No. 2) which registrant filed on September 15, 2003. Item 1. Changes in Control of Registrant. - ------- -------------------------------- Not applicable. Item 2. Acquisition or Disposition of Assets. - ------- ------------------------------------ None. Item 3. Bankruptcy or Receivership. - ------- -------------------------- Not applicable. Item 4. Changes in Registrant's Certifying Accountant. - ------- --------------------------------------------- See Item 7(c). Item 5. Other Events and Regulation FD Disclosure. - ------- ----------------------------------------- Not applicable. Item 6. Resignations of Registrant's Directors. - ------- -------------------------------------- Not applicable. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. - ------- ------------------------------------------------------------------ (a) Financial Statements. Not applicable. (b) Pro forma financial information. Not applicable. (c) Exhibits The following exhibit is filed herewith: Exhibit 16(b) Letter, dated September 26, 2003, from KPMG LLP to the Securities and Exchange Commission. Item 8. Change in Fiscal Year - ------- ----------------------- Not applicable. Item 9. Regulation FD Disclosure. - ------- ------------------------- Not applicable. Item 10. Amendments to the Registrant's Code of Ethics, or Waiver of a Provision - -------------------------------------------------------------------------------- of the Code of Ethics. - ---------------------- Not applicable. Item 11. Temporary Suspension of Trading Under Registrant's Employee Benefit - ---------------------------------------------------------------------------- Plans - ------ Not applicable. Item 12. Results of Operations and Financial Condition. - ------------------------------------------------------- Not applicable. 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. Rexhall Industries, Inc. ------------------------- (Registrant) Date: September 30, 2003 By:/s/ William J. Rex ------------------------------ William J. Rex, President, Chief Executive Officer and Interim Chief Financial Officer EX-16 3 a4483866ex16b.txt REXHALL INDUSTRIES EXHIBIT 16(B) Exhibit 16(b) September 26, 2003 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentlemen: We were previously principal accountants for Rexhall Industries, Inc. ("the Company") and, under the date of March 1, 2002, we reported on the consolidated financial statements of the Company as of and for the years ended December 31, 2001 and 2000. On December30, 2002, our appointment as principal accountants was terminated. We have read the Company's statements included under Item 4 of its Form 8-K/A (Amendment No. 2) filed September 15, 2003, and we agree with such statements, except that we are not in a position to agree or disagree with (i) the statements contained in the third paragraph of Item 4(a)(iv) that the increase in the billing rates over those we had used in the past for the Company led the Company's Audit Committee to solicit bids for the upcoming 2002 year end audit, (ii) the statements in the fourth paragraph of Item 4(a)(iv) that the Audit Committee has given consideration to the information provided by us with respect to our proposed increase in fees, has shared this information with its new independent public accountants or has requested that firm perform additional tests and procedures as part of its audit for the year ended December 31, 2002 and to report to the Audit Committee with respect to the internal controls of the Company related to information technology systems and inventory, or (iii) the statements contained in the penultimate paragraph of Item 4(a) that the decision to dismiss KPMG was recommended by the Audit Committee and unanimously approved by the Company's Board of Directors. Very truly yours, /s/ KPMG LLP -----END PRIVACY-ENHANCED MESSAGE-----