-----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, R84fswcMQtuU5gE1V9/a09hL/GCMibfGZxafFilrOpMIP7bh0RFvGwEu5OTH3lqt edcLOiBIunpxCpKm+Ash5A== 0001104659-02-002993.txt : 20020709 0001104659-02-002993.hdr.sgml : 20020709 20020709143147 ACCESSION NUMBER: 0001104659-02-002993 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020624 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020709 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SINCLAIR BROADCAST GROUP INC CENTRAL INDEX KEY: 0000912752 STANDARD INDUSTRIAL CLASSIFICATION: TELEVISION BROADCASTING STATIONS [4833] IRS NUMBER: 521494660 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-26076 FILM NUMBER: 02698672 BUSINESS ADDRESS: STREET 1: 2000 WEST 41ST ST CITY: BALTIMORE STATE: MD ZIP: 21211 BUSINESS PHONE: 4104675005 MAIL ADDRESS: STREET 1: 2000 W 41ST ST CITY: BALTIMORE STATE: MD ZIP: 21211 8-K/A 1 j4184_8ka.htm 8-K/A

 

 

SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

 

 

FORM 8-K/A

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 24, 2002

 

 

SINCLAIR BROADCAST GROUP, INC. 401(k)
PROFIT SHARING PLAN

(Exact name of registrant)

 

Maryland
 
000-26076
 
52-1494660

(State of organization)

 

(Commission File No.)

 

(I.R.S. Employer Identification No.)

 

10706 Beaver Dam Road, Hunt Valley, MD  21030

(Address of principal executive offices and zip code)

 

(410) 568-1500

(Registrant’s telephone number, including area code)

 

 

 

ITEM 4. CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT.

 

Pursuant to approval by the Board of Directors of Sinclair Broadcast Group, Inc. (“Sinclair”) effective June 24, 2002, we dismissed Arthur Andersen LLP as our independent public accountants and we engaged Ernst & Young LLP to serve as our independent public accountants for the fiscal year ending December 31, 2001 for the Sinclair Broadcast Group, Inc. 401(k) Profit Sharing Plan (the Plan).

 

Arthur Andersen’s report on the statements of net assets available for plan benefits of the Plan for the years ended December 31, 2000 and 1999 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

 

During the fiscal years ended December 31, 2000 and 1999, and through the date of this Form 8-K/A, there were no disagreements with Arthur Andersen on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure which, if not resolved to Arthur Andersen’s satisfaction, would have caused them to make reference to the subject matter in connection with their report on the Plan’s statements for such years; and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

 

Sinclair provided Arthur Andersen with a copy of the foregoing disclosures.  Attached as Exhibit 16 is a copy of Arthur Andersen’s letter, dated July 8, 2002, stating its agreement with such statements.

 

During the fiscal years ended December 31, 2000 and 1999, and through the date of this Form 8-K/A, Sinclair did not consult Ernst &Young with respect to 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 Plan’s statements of nets assets available for plan benefits, or any other matters or reportable events as set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.

 

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS

 

c)              Exhibits

 

Exhibit
No.

 

Description of Exhibit

 

 

 

16

 

Letter from Arthur Andersen LLP to the Securities and Exchange Commission Dated July 8, 2002

 

2

 

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.

 

 

SINCLAIR BROADCAST GROUP, INC.

 

 

 

 

By:

/s/  David B. Amy

Dated: July 8, 2002

Name:

David B. Amy

 

Title:

Executive Vice President and Chief Financial Officer

 

3

 EX-16 3 j4184_ex16.htm EX-16

EXHIBIT 16

 

 

Office of the Chief Accountant

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

 

July 8, 2002

 

Dear Sir/Madam,

 

The representations made in this letter are based solely on discussions with, and representations from, the engagement partner and manager on the audits of the financial statements of this registrant for the two most recent fiscal years.  Those individuals are no longer with Arthur Andersen LLP.  We have read Item 4 included in the Form 8-K/A dated July 8, 2002 of Sinclair Broadcast Group, Inc. 401(k) Profit Sharing Plan and Trust 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

 

cc:  Mr. David Amy, Executive Vice President and Chief Financial Officer, Sinclair Broadcast Group, Inc.

 

 

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