0000866121-15-000027.txt : 20150707 0000866121-15-000027.hdr.sgml : 20150707 20150707170215 ACCESSION NUMBER: 0000866121-15-000027 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20150630 ITEM INFORMATION: Changes in Registrant's Certifying Accountant FILED AS OF DATE: 20150707 DATE AS OF CHANGE: 20150707 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ORBITAL ATK, INC. CENTRAL INDEX KEY: 0000866121 STANDARD INDUSTRIAL CLASSIFICATION: GUIDED MISSILES & SPACE VEHICLES & PARTS [3760] IRS NUMBER: 411672694 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-10582 FILM NUMBER: 15977085 BUSINESS ADDRESS: STREET 1: 45101 WARP DRIVE CITY: DULLES STATE: VA ZIP: 20166 BUSINESS PHONE: 7034065000 MAIL ADDRESS: STREET 1: 45101 WARP DRIVE CITY: DULLES STATE: VA ZIP: 20166 FORMER COMPANY: FORMER CONFORMED NAME: ALLIANT TECHSYSTEMS INC DATE OF NAME CHANGE: 19930328 8-K 1 oa8-kitem401pwcengagementl.htm 8-K OA8-KItem401PwCengagementletter-Draft6-30-15




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 Exchange Act of 1934

Date of Report (Date of earliest event reported): June 30, 2015

ORBITAL ATK, INC.
(Exact name of registrant as specified in its charter)

Delaware
1-10582
41-1672694
(State or other jurisdiction
of incorporation)
(Commission
File Number)
(I.R.S. Employer Identification No.)

45101 Warp Drive
Dulles, Virginia
 

20166
(Address of principal executive offices)
 
(Zip Code)
 
 
 
Registrant’s telephone number, including area code: (703) 406-5000

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
 
o
 
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
 
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
 
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR 240.14d-2(b))
o
 
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR 240.13e-4(c))




Item 4.01. Changes in Registrant’s Certifying Accountant.

As previously disclosed by Orbital ATK, Inc. (the “Company”) in a Current Report on Form 8-K filed on March 2, 2015, the Audit Committee of the Company’s Board of Directors notified PricewaterhouseCoopers LLP (“PwC”) on February 24, 2015 that PwC had been approved as the Company’s independent registered public accounting firm for the fiscal period ending December 31, 2015, subject to completion of PwC’s standard client acceptance procedures and execution of an engagement letter.

On June 30, 2015, the Company and PwC executed an engagement letter formally engaging PwC as the Company’s independent registered public accounting firm.

During the Company’s two most recent fiscal years ended March 31, 2015 and 2014 and the subsequent interim period through June 30, 2015, the Company did not consult with PwC regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and PwC did not provide either a written report or oral advice to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) the subject of any disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions, or a reportable event within the meaning set forth in Item 304(a)(1)(v) of Regulation S-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.


ORBITAL ATK, INC.
By: /s/ Garrett E. Pierce    
Name: Garrett E. Pierce
Title: Chief Financial Officer


Date: July 7, 2015