-----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, PJknAUY/usvTYyrUmlRPFVr2DOrvSNHyb2QazKe2ibVjoLQj8E4OXhszFUyaIBiv s55RiHiFaCcyf38uS9LvoQ== 0000950152-02-004830.txt : 20020613 0000950152-02-004830.hdr.sgml : 20020613 20020613145735 ACCESSION NUMBER: 0000950152-02-004830 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020610 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020613 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DAYTON SUPERIOR CORP CENTRAL INDEX KEY: 0000854709 STANDARD INDUSTRIAL CLASSIFICATION: STEEL PIPE & TUBES [3317] IRS NUMBER: 310676346 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-11781 FILM NUMBER: 02678191 BUSINESS ADDRESS: STREET 1: 7777 WASHINGTON VILLAGE DRIVE STREET 2: SUITE 130 CITY: DAYTON STATE: OH ZIP: 45459 BUSINESS PHONE: 9374287172 MAIL ADDRESS: STREET 1: 7777 WASHINGTON VILLAGE DRIVE STREET 2: SUITE 130 CITY: DAYTON STATE: OH ZIP: 45459 8-K 1 l94845ae8vk.txt DAYTON SUPERIOR CORPORATION 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 Date of Report (Date of earliest event reported): June 10, 2002 Commission File No. 1-11781 DAYTON SUPERIOR CORPORATION (Exact name of registrant as specified in its charter) Ohio 31-0676346 ------------------------------- -------------------------------- (State or other jurisdiction (IRS Employer Identification No.) of Incorporation) 7777 Washington Village Dr., Suite 130 Dayton, Ohio 45459 (Address of principal executive offices) Registrant's telephone number, including area code: (937) 428-6360 Item 4: Changes in Registrant's Certifying Accountant. On June 10, 2002, the Board of Directors of Dayton Superior Corporation (the "Company") voted to dismiss the firm of Arthur Andersen LLP as the Company's independent accountants, effective immediately, and to engage Deloitte & Touche LLP as the Company's independent accountants for the year ending December 31, 2002, effective June 10, 2002, subject to Deloitte & Touche's internal client acceptance procedures. The reports of Arthur Andersen LLP on the Company's financial statements for the years ended December 31, 2000 and 2001 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. In connection with the audits of the Company's financial statements for the years ended December 31, 2000 and 2001, and through the date of this Form 8-K, there have been no disagreements with Arthur Andersen LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Arthur Andersen, would have caused Arthur Andersen to make such reference thereto in its report on the Company's financial statements for such years. During the years ended December 31, 2000 and 2001 and through the date of this Form 8-K, no event of the type described in Item 304(a)(1)(v) of Regulation S-K occurred. During the years ended December 31, 2000 and 2001 and through the date of the Board of Director's determination to engage Deloitte & Touche LLP as its independent accountants for the year ending December 31, 2002, Deloitte & Touche LLP was not consulted by the Company (or anyone on its behalf) on the application of accounting principles to a specified transaction (either completed or proposed), the type of audit opinion that might be rendered on the Company's financial statements or any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event described in Item 304(a)(1)(vi) of Regulation S-K. The Company provided Arthur Andersen LLP a copy of this Form 8-K prior to its filing with the Securities and Exchange Commission. The Company requested Arthur Andersen LLP to furnish it a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of the letter dated June 10, 2002 provided by Arthur Andersen LLP is filed as Exhibit 16.1 to this Form 8-K. Item 7: Financial Statements and Exhibits. (c) Exhibits The following exhibits are filed herewith: 16.1 Letter from Arthur Andersen LLP to the Securities and Exchange Commission, dated June 10, 2002, regarding its agreement with the statements made in this report on Form 8-K. 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. DAYTON SUPERIOR CORPORATION. Date: June 13, 2002 By:/s/ Alan F. McIlroy ----------------------------------- Name: Alan F. McIlroy Title: Vice President and Chief Financial Officer EX-16.1 3 l94845aexv16w1.txt EXHIBIT 16.1 Exhibit 16.1 Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 11-3 450 Fifth Street, N.W. Washington, D.C. 20549 June 10, 2002 Dear Sir/Madam: We have read the statements made in the first, second, third and fourth paragraphs of Item 4, to be included in the Form 8-K filed by Dayton Superior Corporation, dated June 10, 2002, to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, Arthur Andersen LLP Copy: Alan F. McIlroy Chief Financial Officer -----END PRIVACY-ENHANCED MESSAGE-----