-----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, TcDMWjlgBol62I6kk7JWELskNbSZYB6HlP6M+SyS0tusXUWzfR8ckkzNo+My4XCD vfL7joFVmr2KZucgQUYMSw== 0000909518-02-000501.txt : 20020701 0000909518-02-000501.hdr.sgml : 20020701 20020701115110 ACCESSION NUMBER: 0000909518-02-000501 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020625 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020701 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEACOR SMIT INC CENTRAL INDEX KEY: 0000859598 STANDARD INDUSTRIAL CLASSIFICATION: DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412] IRS NUMBER: 133542736 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-12289 FILM NUMBER: 02692920 BUSINESS ADDRESS: STREET 1: 11200 RICHMOND AVE STREET 2: SUITE 400 CITY: HOUSTON STATE: TX ZIP: 77082 BUSINESS PHONE: 7137825990 MAIL ADDRESS: STREET 1: 11200 WESTHEIMER STREET 2: SUITE 850 CITY: HOUSTON STATE: TX ZIP: 77042 FORMER COMPANY: FORMER CONFORMED NAME: SEACORE HOLDINGS INC DATE OF NAME CHANGE: 19950313 FORMER COMPANY: FORMER CONFORMED NAME: SEACOR HOLDINGS INC DATE OF NAME CHANGE: 19950327 8-K 1 mv6-27_8k.txt ================================================================================ 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 25, 2002 SEACOR SMIT INC. - -------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in its Charter) DELAWARE - -------------------------------------------------------------------------------- (State or Other Jurisdiction of Incorporation) 0-12289 13-3542736 ------------------------ ------------------------------------ (Commission File Number) (I.R.S. Employer Identification No.) 11200 RICHMOND AVENUE, SUITE 400 HOUSTON, TEXAS 77082 - -------------------------------------------------------------------------------- (Address of Principal Executive offices) (Zip Code) (713) 782-5990 - -------------------------------------------------------------------------------- (Registrant's Telephone Number, Including Area Code) NOT APPLICABLE - -------------------------------------------------------------------------------- (Former Name or Former Address, if changed Since Last Report) ================================================================================ ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS. On June 25, 2002, SEACOR SMIT Inc. (the "Company") dismissed Arthur Andersen LLP as its independent auditor, and engaged the firm of Ernst & Young LLP ("Ernst & Young") as its new independent auditor for 2002, effective immediately. The decision to dismiss Arthur Andersen LLP was approved by the Company's Audit Committee. The reports of Arthur Andersen LLP on the Company's financial statements for the years ended December 31, 2001 and December 31, 2000 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. During the years ended December 31, 2001 and December 31, 2000 and through June 25, 2002, there were no disagreements with Arthur Andersen LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Arthur Andersen LLP, would have caused it to make reference thereto in its report on the financial statements for such periods. During the years ended December 31, 2001 and December 31, 2000 and through June 25, 2002, there have occurred none of the "reportable events" listed in Item 304(a)(1)(v) of Regulation S-K. During the years ended December 31, 2001 and December 31, 2000 and through June 25, 2002, the Company did not consult with Ernst & Young regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K. A letter from Arthur Andersen LLP is attached as Exhibit 16.1 to this Report. ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS (c) Exhibits. Exhibit No. Exhibit - ----------- ------- 16.1 Letter dated June 26, 2002 from Arthur Andersen LLP to the Securities and Exchange Commission. 2 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 hereunto duly authorized. SEACOR SMIT INC. Date: June 28, 2002 By: /s/ Randall Blank ------------------------------ Randall Blank Executive Vice President, Chief Financial Officer and Secretary 3 EXHIBIT INDEX Exhibit No. Exhibit - ----------- ------- 16.1 Letter dated June 26, 2002 from Arthur Andersen LLP to the Securities and Exchange Commission. 4 EX-16 3 mvex16-1.txt Exhibt 16.1 ANDERSEN June 26, 2002 Arthur Anderson LLP Suite 1300 711 Louisiana Street Houston, TX 77002-2780 Tel 713 237 2323 Fax 713 237 2786 www.anderson.com 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 Re: SEACOR SMIT Inc. Dear Sir/Madam: The representations made in this letter are based solely on discussion with and representation from the engagement partner on the audits of the financial statements of this registrant for the two most recent fiscal years. This individual is no longer with Arthur Andersen LLP. We have read Item 4 included in the Form 8-K dated June 25, 2002 of SEACOR SMIT Inc. (Commission File Number 1-12289) to be filed with the Securities and Exchange Commission and have found no basis for disagreement with the statements contained therein. Very truly yours, /s/ Arthur Andersen LLP ARTHUR ANDERSEN LLP Copy to: Mr. Lenny P. Dantin Vice President SEACOR SMIT, Inc. 5005 Railroad Avenue Morgan City, La. 70380 -----END PRIVACY-ENHANCED MESSAGE-----