8-K

SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

___________________________

FORM 8-K

Current Report for Event Occurring April 2, 2002

of

ALLIED HOLDINGS, INC.

a Georgia Corporation
IRS Employer Identification No. 58-0360550
SEC File Number 0-22276

160 Clairemont Avenue
Suite 200
Decatur, Georgia 30030
(404) 370-1100

Item 4. Changes in Registrant’s Certifying Accountant.

     On April 2, 2002, Allied Holdings, Inc. (“Allied”) dismissed its independent public accountants, Arthur Andersen LLP, pursuant to the direction of its Audit Committee and Board of Directors, and on April 2, 2002, the Board of Directors engaged the services of KPMG LLP as its new independent auditors pursuant to the direction of its Audit Committee and Board of Directors.

     Arthur Andersen’s reports on Allied’s consolidated financial statements for each of the years December 31, 2001 and 2000 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, which disagreements, if not resolved to Arthur Andersen’s satisfactions, would have caused Arthur Andersen to make reference to the subject matter of the disagreement in connection with its reports.

     None of the reportable events described under Item 304(a)(1)(v) of Regulation S-K occurred within the two most recent fiscal years of Allied ended December 31, 2001, or during any subsequent interim period through April 2, 2002.

     Allied provided Arthur Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16 is a copy of Arthur Andersen’s letter, dated April 2, 2002, stating its agreement with such statement.

     During Allied’s two most recent fiscal years ended December 31, 2001 and through April 2, 2002, Allied did not consult with KPMG LLP with respect to the application of accounting principles to a specified transaction or regarding any of the other matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

Item 7. Financial Statements, Pro Forma Financial Statements and Exhibits

     (c)  Exhibits.

16	Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated April 2, 2002.
99.1	Press release dated April 2, 2002.

Signature

     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.

Dated: April 2, 2002

ALLIED HOLDINGS, INC.
By:	/s/ Daniel H. Popky
Name:	Daniel H. Popky
Title:	Senior Vice President and Chief Financial Officer

Exhibit Index

16	Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated April 2, 2002.
99.1	Press release dated April 2, 2002.

EX-16 3 g75294ex16.txt LETTER FROM ARTHUR ANDERSEN LLP [ANDERSEN LOGO] ARTHUR ANDERSEN LLP SUITE 2600 Securities and Exchange Commission 133 PEACHTREE STREET, NE 450 Fifth Street, N.W. ATLANTA, GA 30303-1818 Washington, DC 20549 TEL 404 858 1776 April 2, 2002 www.andersen.com Commissioners: We have read the first four paragraphs of Item 4 included in the Form 8-K dated April 2, 2002 of Allied Holdings, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, /s/ Arthur Andersen, LLP - ------------------------ Arthur Andersen EX-99.1 4 g75294ex99-1.txt PRESS RELEASE CONTACT Daniel H. Popky Sr. VP and CFO 404/370-4277 ALLIED HOLDINGS, INC. APPOINTS KPMG LLP AS INDEPENDENT PUBLIC ACCOUNTANTS DECATUR, GA., APRIL 2, 2002 -- ALLIED HOLDINGS, INC. (NYSE: AHI) announced today that its Board of Directors has appointed KPMG LLP as the Company's independent public accountants. KPMG LLP will replace Arthur Andersen LLP as the independent public accountants for Allied. The appointment of KPMG was made after careful consideration by the Board of Directors, its Audit Committee and management of Allied, as new developments regarding Arthur Andersen have emerged. The decision to change auditors was not the result of any disagreement between Allied and Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. Commenting on the announcement, Hugh E. Sawyer, Allied's President and Chief Executive Officer, said " We are impressed with the experience of the KPMG team and look forward to working with the KPMG professionals as our new independent public accountants." Mr. Sawyer added, "Arthur Andersen has provided many years of quality service to Allied and we have a high regard for the individuals that have served our Company." ABOUT ALLIED HOLDINGS Allied Holdings, Inc. is the parent company of several subsidiaries engaged in providing logistics, distribution and transportation services to the automotive industry. The services of Allied's subsidiaries span the entire finished vehicle distribution continuum, and include logistics, car-hauling, intramodal transport, inspection, accessorization, and dealer prep. Allied, through its subsidiaries, is the largest company in North America specializing in the delivery of new and used vehicles. For additional information about Allied, please visit our website at www.alliedholdings.com. -----END PRIVACY-ENHANCED MESSAGE-----

EX-16

                                                                 [ANDERSEN LOGO]

                                             ARTHUR ANDERSEN LLP
                                             SUITE 2600
Securities and Exchange Commission           133 PEACHTREE STREET, NE
450 Fifth Street, N.W.                       ATLANTA, GA 30303-1818
Washington, DC 20549
                                             TEL 404 858 1776
April 2, 2002
                                             www.andersen.com


Commissioners:

We have read the first four paragraphs of Item 4 included in the Form 8-K dated
April 2, 2002 of Allied Holdings, Inc. to be filed with the Securities and
Exchange Commission and are in agreement with the statements contained therein.

Very truly yours,


/s/ Arthur Andersen, LLP
- ------------------------
Arthur Andersen

EX-99.1

CONTACT

Daniel H. Popky
Sr. VP and CFO
404/370-4277



                   ALLIED HOLDINGS, INC. APPOINTS KPMG LLP AS
                         INDEPENDENT PUBLIC ACCOUNTANTS


DECATUR, GA., APRIL 2, 2002 -- ALLIED HOLDINGS, INC. (NYSE: AHI) announced today
that its Board of Directors has appointed KPMG LLP as the Company's independent
public accountants. KPMG LLP will replace Arthur Andersen LLP as the independent
public accountants for Allied.

The appointment of KPMG was made after careful consideration by the Board of
Directors, its Audit Committee and management of Allied, as new developments
regarding Arthur Andersen have emerged. The decision to change auditors was not
the result of any disagreement between Allied and Arthur Andersen on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure.

Commenting on the announcement, Hugh E. Sawyer, Allied's President and Chief
Executive Officer, said " We are impressed with the experience of the KPMG team
and look forward to working with the KPMG professionals as our new independent
public accountants." Mr. Sawyer added, "Arthur Andersen has provided many years
of quality service to Allied and we have a high regard for the individuals that
have served our Company."

ABOUT ALLIED HOLDINGS

Allied Holdings, Inc. is the parent company of several subsidiaries engaged in
providing logistics, distribution and transportation services to the automotive
industry. The services of Allied's subsidiaries span the entire finished vehicle
distribution continuum, and include logistics, car-hauling, intramodal
transport, inspection, accessorization, and dealer prep. Allied, through its
subsidiaries, is the largest company in North America specializing in the
delivery of new and used vehicles.

For additional information about Allied, please visit our website at
www.alliedholdings.com.