-----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, Utn04AS13FpBN2i+O93Km1wMfKbYlo9AdnA5KuVG550tJL5JlkD8oU3vZNCpXqRp 3KIeaGy7hXZIpapwyspHbA== 0000812914-04-000311.txt : 20041222 0000812914-04-000311.hdr.sgml : 20041222 20041222154820 ACCESSION NUMBER: 0000812914-04-000311 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20041222 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant FILED AS OF DATE: 20041222 DATE AS OF CHANGE: 20041222 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PLM EQUIPMENT GROWTH FUND V CENTRAL INDEX KEY: 0000857645 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359] IRS NUMBER: 943104548 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-19203 FILM NUMBER: 041220854 BUSINESS ADDRESS: STREET 1: 200 NYALA FARMS CITY: WESTPORT STATE: CT ZIP: 06880 BUSINESS PHONE: 2033410555 MAIL ADDRESS: STREET 1: 200 NYALA FARMS CITY: WESTPORT STATE: CT ZIP: 06880 8-K 1 plm5changeauditor.htm PLM EQUIPMENT GROWTH FUND V 8-K PLM Equipment Growth Fund V 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) 

December 22, 2004 (December 22, 2004) 
Commission File Number 01-19203
PLM EQUIPMENT GROWTH FUND V 
(Exact name of registrant as specified in its charter) 


California
94-3104548
   
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification No.)
   
200 Nyala Farms Road
Westport CT
06880
   
(Address of principal executive offices)
(Zip Code)
   
Registrant's telephone number, including area code: (203) 341-0555
 
 

  
     
 


Item 4.01     Changes in Registrant's Certifying Accountant. 
 
On December 22, 2004, the Board of Directors of the General Partner of PLM Equipment Growth Fund V (the “Partnership”) approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the Partnership’s principal independent auditors effective immediately. As previously disclosed, the Partnership’s previous auditors, Ernst & Young, LLP, declined to stand for re-election.

During the Partnership’s fiscal years ended December 31, 2002 and 2003 and through the subsequent interim periods preceding their engagement, the Partnership did not consult with Grant Thornton on any matters described in Item 304(a)(2)(i) or Item 304(a)(2)(ii) of Regulation S-K.

  
     
 


  
SIGNATURE 
 
         
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. 

Date: December 22, 2004    PLM EQUIPMENT GROWTH FUND V 

By: PLM Financial Services, Inc.
General Partner


By:/s/ Richard K Brock        
Richard K Brock
                Chief Financial Officer

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