-----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, ERKTMgACBlVmGmKcDHZ+S3WbpwnLyAWBaycuWptXpeI0vW2bF+BSpoTe/F4W7Ez8 cGgttJZ14C3jILROOP2soQ== 0000950134-02-007959.txt : 20020702 0000950134-02-007959.hdr.sgml : 20020702 20020701172837 ACCESSION NUMBER: 0000950134-02-007959 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020613 ITEM INFORMATION: Other events ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020701 DATE AS OF CHANGE: 20020701 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RAWLINGS SPORTING GOODS CO INC CENTRAL INDEX KEY: 0000921915 STANDARD INDUSTRIAL CLASSIFICATION: [3949] IRS NUMBER: 431674348 STATE OF INCORPORATION: DE FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-24450 FILM NUMBER: 02694369 BUSINESS ADDRESS: STREET 1: 1859 INTERTECH DR CITY: FENTON STATE: MO ZIP: 63026 BUSINESS PHONE: 3143493500 MAIL ADDRESS: STREET 1: 1859 INTERTECH DR CITY: FENTON STATE: MO ZIP: 63026 8-K 1 c70510e8vk.txt FORM 8-K 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 13, 2002 RAWLINGS SPORTING GOODS COMPANY, INC. on behalf of the RAWLINGS SPORTING GOODS COMPANY, INC. SAVINGS PLAN - -------------------------------------------------------------------------------- (Exact name of Registrant as specified in its charter) Delaware 0-24450 43-1674348 - -------------------------------------------------------------------------------- (State or other jurisdiction of (Commission File Number) (I.R.S. Employer incorporation) Identification No.) 1859 Intertech Drive, Fenton, Missouri 63026 - -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (314) 349-5000 ----------------------------- ITEM 5. OTHER EVENTS. Effective June 13, 2002, Rawlings Sporting Goods Company, Inc. ("Rawlings") as administrator of the Rawlings Sporting Goods Company, Inc. Savings Plan (the "Plan") dismissed Arthur Andersen LLP ("Andersen") as the Plan's independent public accountants and engaged KPMG LLP ("KPMG") to serve as the principal accountant to audit the Plan's financial statements for the year ending December 31, 2001. Andersen audited the Plan's financial statements for the year 2000. In connection with its audit for the year 2000, and during the subsequent interim period preceding the engagement of KPMG, there were no disagreements with Andersen on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure. Andersen's report on the financial statements for the year 2000 did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. During the last two years, and during the subsequent interim period preceding the engagement of KPMG, Andersen did not advise, and has not indicated to Rawlings that it had reason to advise, Rawlings of any reportable event, as defined in Item 304(a) of Regulation S-K of the Securities Exchange Act of 1934, as amended. Rawlings requested that Andersen furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made in this Form 8-K. A copy of the letter from Andersen dated July 1, 2002, stating its agreement with the foregoing disclosures is filed as Exhibit 16 to this Form 8-K. During the last year, and during the subsequent interim period preceding the engagement of KPMG, Rawlings had not consulted KPMG regarding the application of accounting principles to a specified transaction, either contemplated or proposed, or the type of audit opinion that might be rendered on the Plan's financial statements or any other matter that would be required to be reported in this Current Report on Form 8-K. ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS. (a) Financial Statements of Business Acquired: None (b) Pro Forma Financial Information: None (c) Exhibits: 16. Letter from Arthur Andersen LLP to the Securities and Exchange Commission 2 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. RAWLINGS SPORTING GOODS COMPANY, INC. SAVINGS PLAN By: Rawlings Sporting Goods Company, Inc. Plan Administrator Date: July 1, 2002 By: /s/ Steven M. Walden ----------------------------------- Name: Steven M. Walden --------------------------------- Title: Treasurer ------------------------------ 3 EXHIBIT INDEX 16. Letter from Arthur Andersen LLP to the Securities and Exchange Commission 2 EX-16 3 c70510exv16.txt LETTER FROM ARTHUR ANDERSEN LLP EXHIBIT 16 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 July 1, 2002 Dear Sir/Madam: The representations made in this letter are based solely on discussions 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 the first, second and third paragraphs of Item 5 included in the Form 8-K dated June 13, 2002, of The Rawlings Sporting Goods Company, 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 Copy to: Mr. William Lacey, Chief Financial Officer The Rawlings Sporting Goods, Inc. -----END PRIVACY-ENHANCED MESSAGE-----