-----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, S0+iMFG5pZyCqwQS9Jbzttl3BXyu3DKXj/EWkIDwXWwcG7XBD40+PBigW4K8nqoW 8mD2eweeNRjPKzHaRtrXNQ== 0000081018-97-000020.txt : 19970811 0000081018-97-000020.hdr.sgml : 19970811 ACCESSION NUMBER: 0000081018-97-000020 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19970808 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 19970808 SROS: CSX SROS: NYSE SROS: PSE FILER: COMPANY DATA: COMPANY CONFORMED NAME: SOUTHWESTERN PUBLIC SERVICE CO CENTRAL INDEX KEY: 0000092521 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC SERVICES [4911] IRS NUMBER: 750575400 STATE OF INCORPORATION: NM FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-03789 FILM NUMBER: 97654493 BUSINESS ADDRESS: STREET 1: SPS TOWER STREET 2: TYLER AT SIXTH ST CITY: AMARILLO STATE: TX ZIP: 79170 BUSINESS PHONE: 8063782121 MAIL ADDRESS: STREET 1: PO BOX 1261 CITY: AMARILLO STATE: TX ZIP: 79170 8-K 1 CHANGE OF AUDITORS FOR SPS - -------------------------------------------------------------------------------- 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) April 22, 1997 SOUTHWESTERN PUBLIC SERVICE COMPANY ---------------------------------------- (Exact Name of Registrant as Specified in Charter) New Mexico -------------------- (State or Other Jurisdiction of Incorporation) 1-3789 75-0575400 ---------------- ----------------- (Commission File No.) (IRS Employer Identification No.) Tyler at Sixth, Amarillo, Texas 79101 -------------------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code(806) 378-2121 - -------------------------------------------------------------------------------- ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT In the Form 8-K dated April 22, 1997 and filed on April 28, 1997, the Company disclosed that the client-auditor relationship between the Company and Deloitte & Touche LLP, would be terminated effective with the completion of the December 31, 1996 audit of the Company's consolidated financial statements. That work has been completed and their opinions have been included in the Company's transition report on Form 10-K for the four month period ended December 31, 1996, that was filed on July 21, 1997, and in the New Century Energies, Inc. Form 8-K dated August 1, 1997. Additionally, as previously disclosed, the Company announced its new certifying accountants, Arthur Andersen LLP, will serve as independent accountants for the calendar year 1997. The decision to change accountants was made in conjunction with the then anticipated merger with Public Service Company of Colorado, which was effective on August 1, 1997, and was recommended by the Audit Committee and approved by the Board of Directors. Deloitte & Touche LLP's reports on the Company's financial statements during the two most recent fiscal years and the transition period ending December 31, 1996, preceding the date hereof contained no adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles. During the last two fiscal years, the transition period ending December 31, 1996, and the subsequent period preceding the date hereof, there were no disagreements between the Company and Deloitte & Touche LLP on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Deloitte & Touche LLP, would have caused Deloitte & Touche LLP to make a reference to the subject matter of the disagreements in connection with its reports. None of the "reportable events" described under Regulation S-K, Item 304(a)(1)(v), occurred within the Company's two most recent fiscal years and any subsequent interim periods preceding the date hereof. During the last two fiscal years, the transition period ending December 31, 1996, and the subsequent period preceding the date hereof, the Company did not consult Arthur Andersen LLP regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K. EXHIBITS INDEX (16) Letter of Deloitte & Touche LLP in connection with reporting a change in principal auditors. 1 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, thereunto duly authorized. SOUTHWESTERN PUBLIC SERVICE COMPANY /s/Doyle R. Bunch II ----------------------------- Doyle R. Bunch II Executive Vice-President Accounting and Corporate Development Date: August 8, 1997 2 EX-16 2 LETTER TO SEC EXHIBIT 16 August 8, 1997 Securities and Exchange Commission Mail Stop 9-5 450 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 Southwestern Public Service Company dated August 8, 1997. Yours truly, DELOITTE & TOUCHE LLP -----END PRIVACY-ENHANCED MESSAGE-----