0000950144-01-507141.txt : 20011009 0000950144-01-507141.hdr.sgml : 20011009 ACCESSION NUMBER: 0000950144-01-507141 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20010917 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20010921 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BOYD BROS TRANSPORTATION INC CENTRAL INDEX KEY: 0000920907 STANDARD INDUSTRIAL CLASSIFICATION: TRUCKING (NO LOCAL) [4213] IRS NUMBER: 636006515 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-23948 FILM NUMBER: 1742329 BUSINESS ADDRESS: STREET 1: 3275 HIGHWAY 30 CITY: CLAYTON STATE: AL ZIP: 36016 BUSINESS PHONE: 3347753261 MAIL ADDRESS: STREET 1: 3275 HWY 30 CITY: CLAYTON STATE: AL ZIP: 36016 8-K 1 g71814e8-k.txt BOYD BROS. TRANSPORTATION INC. 1 SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES AND EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported) September 17, 2001 BOYD BROS. TRANSPORTATION INC. ------------------------------ (Exact name of registrant as specified in its charter) DELAWARE 0-23948 63-6006515 ----------------------------------------------------------------------------- (State or other jurisdiction (Commission (IRS Employer of incorporation) File No.) Identification No.) 3275 Highway 30, Clayton, Alabama 36016 ------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (334) 775-1400 -------------- NOT APPLICABLE -------------- (Former name or former address, if changed since last report.) 2 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On September 17, 2001, Boyd Bros. Transportation Inc. dismissed its independent accountant, Deloitte & Touche LLP ("Deloitte & Touche"), effective immediately. This decision was recommended and approved by the Audit Committee of the Company's Board of Directors. On September 18, 2001, the Company engaged BDO Seidman, LLP("BDO") as its new independent accountant and auditor for future periods. Deloitte & Touche had served as the Company's independent accountants for more than ten years. None of the reports of Deloitte & Touche on the financial statements during its engagement contained an adverse opinion or disclaimer of opinion or was qualified or modified as to uncertainty, audit scope or accounting principles. During the Company's last two fiscal years and subsequent interim periods to the date hereof, there were no disagreements between the Company and Deloitte & Touche 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 Deloitte & Touche, would have caused them to make reference to the subject matter of the disagreements in connection with their report on the financial statements for such years. None of the "reportable events" described in Item 304(a)(1)(v) of Regulation S-K under the Securities Act of 1933 occurred with respect to the Company within the last two fiscal years and subsequent interim periods to the date hereof. During the last two fiscal years and the subsequent interim periods to the date hereof, the Company did not consult BDO regarding any of the matters or events set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K. The Company has requested Deloitte & Touche to furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements made by the Company in this Form 8-K. A copy of such letter, dated September 21, 2001, is filed as an Exhibit to this Form 8-K. ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS: (c) Exhibits. The following exhibits are filed herewith:
Exhibit No. Description ----------- ----------- 16.1 Letter of Deloitte & Touche LLP, dated September 21, 2001, to the U.S. Securities and Exchange Commission.
3 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. BOYD BROS. TRANSPORTATION, INC. ------------------------------- (Registrant) Date: September 21, 2001 By: /s/ Richard C. Bailey --------------------------------- Name: Richard C. Bailey Title: Chief Financial Officer (Principal Accounting Officer) EX-16.1 3 g71814ex16-1.txt LETTER OF DELOITTE & TOUCHE LLP 1 EXHIBIT 16.1 (DELOITTE & TOUCHE LETTERHEAD) September 21, 2001 Securities and Exchange Commission Mail Stop 11-3 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4 of Form 8-K of Boyd Bros. Transportation Inc. dated September 17, 2001. Yours truly, /s/ Deloitte & Touche LLP