-----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, Wlf+l5aQcGLSBjaQETosUq1wcsB6iWVJRvKIaFB01GxdNMrv20d5yHcj7vSLvrz8 ZT7LvWAud3rSdVd7qpXjxw== 0000895655-98-000002.txt : 19980319 0000895655-98-000002.hdr.sgml : 19980319 ACCESSION NUMBER: 0000895655-98-000002 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19980318 ITEM INFORMATION: FILED AS OF DATE: 19980318 SROS: NYSE FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALLTRISTA CORP CENTRAL INDEX KEY: 0000895655 STANDARD INDUSTRIAL CLASSIFICATION: COATING, ENGRAVING & ALLIED SERVICES [3470] IRS NUMBER: 351828377 STATE OF INCORPORATION: IN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 001-13665 FILM NUMBER: 98568292 BUSINESS ADDRESS: STREET 1: 345 S HIGH ST CITY: MUNCIE STATE: IN ZIP: 47307 BUSINESS PHONE: 3172815000 MAIL ADDRESS: STREET 1: 345 S. HIGH STREET CITY: MUNCIE STATE: IN ZIP: 47307-5004 8-K 1 CHANGE IN CERTIFYING ACCOUNTANT 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: March 18, 1998 Alltrista Corporation Indiana 0-21052 35-1828377 State of Incorporation Commission File Number IRS Identification Number 345 South High Street, P. O. Box 5004 Muncie, Indiana 47307-5004 Registrant's telephone number, including area code: (765) 281-5000 ------------------------------------------------------------------------------ This document contains 5 pages. The exhibit index is on page 4 of 5. Page 1 of 5 Item 4. Change in Registrant's Certifying Accountant a) Previous independent accountants On March 16, 1998, Alltrista Corporation (the "Registrant") dismissed Price Waterhouse LLP as its independent accountants. The Registrant's Audit Committee participated in and approved the decision to change independent accountants on March 16, 1998. The reports of Price Waterhouse LLP on the financial statements for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. In connection with its audits for the two most recent fiscal years and through March 16, 1998, there have been no disagreements with Price Waterhouse 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 Price Waterhouse LLP would have caused them to make reference thereto in their report on the financial statements for such years. During the two most recent fiscal years and through March 16, 1998, there have been no reportable events as defined in Regulation S-K Item 304(a)(1)(v). The Registrant has requested that Price Waterhouse LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such a letter, dated March 18, 1998 is filed as Exhibit 16 to this Form 8-K. b) New independent accountants The Registrant engaged Ernst & Young LLP as its new independent accountants as of March 16, 1998. During the two most recent fiscal years and through March 16, 1998, the Registrant has not consulted with Ernst & Young LLP regarding either (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 Registrant's financial statements, and either a written report was provided to the Registrant or oral advice was provided that Ernst & Young LLP concluded was an important factor considered by the Registrant in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K. Item 7. Financial Statements and Exhibits a) Financial statements of businesses acquired. None b) Proforma financial information. None c) Exhibits Exhibit 16 Price Waterhouse LLP letter dated March 18, 1998. Page 2 of 5 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. ALLTRISTA CORPORATION (Registrant) By: /s/ Kevin D. Bower ------------------------------------------------- Kevin D. Bower Senior Vice President and Chief Financial Officer March 18, 1998 Page 3 of 5 ALLTRISTA CORPORATION FORM 8-K EXHIBIT INDEX Exhibit Description Page Ex-16 Price Waterhouse LLP letter dated March 18, 1998 5 Page 4 of 5 EX-16 2 LETTER RE: CHANGE OF CERTIFYING ACCOUNTANT Exhibit 16 March 18, 1998 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: Alltrista Corporation We have read Item 4 of Alltrista Corporation's Form 8-K dated March 18, 1998 and are in agreement with the statements contained in paragraph 4(a) therein. Yours very truly, Price Waterhouse LLP Page 5 of 5 -----END PRIVACY-ENHANCED MESSAGE-----