0001008886-01-500046.txt : 20011008 0001008886-01-500046.hdr.sgml : 20011008 ACCESSION NUMBER: 0001008886-01-500046 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20010912 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20010919 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COVENANT TRANSPORT INC CENTRAL INDEX KEY: 0000928658 STANDARD INDUSTRIAL CLASSIFICATION: TRUCKING (NO LOCAL) [4213] IRS NUMBER: 880320154 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-24960 FILM NUMBER: 1740672 BUSINESS ADDRESS: STREET 1: 400 BIRMINGHAM HIGHWAY CITY: CHATTANOOGA STATE: TN ZIP: 37419 BUSINESS PHONE: 4238211212 MAIL ADDRESS: STREET 1: 400 BIRMINGHAM HIGHWAY CITY: CHATTANOOGA STATE: TN ZIP: 37419 8-K 1 cvtiform8k.txt COVENANT TRANSPORT, INC. FORM 8-K SEPT. 2001 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): September 12, 2001 _________________________________ COVENANT TRANSPORT, INC. (Exact name of registrant as specified in its charter) Nevada 0-24960 88-0320154 (State or other (Commission File Number) (I.R.S. employer jurisdiction of identification incorporation or number) organization) 400 Birmingham Hwy. Chattanooga, TN 37419 --------------------- (Address, including zip code, of registrant's principal executive office) (423) 821-1212 -------------- (Registrant's telephone number, including area code) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. During the last two months, Covenant Transport, Inc. (the "Registrant") solicited and received formal proposals for accounting and tax services from several accounting firms. Effective September 12, 2001, the Registrant (a) selected KPMG LLP as independent accountants subject to KPMG completing its standard client evaluation procedures and accepting the engagement; and (b) dismissed PricewaterhouseCoopers LLP as independent accountants. The decision to change accountants was approved by the audit committee and the Registrant's Board of Directors. In connection with the audits of the two fiscal years ended December 31, 2000, and during the subsequent interim period through June 30, 2001, there were no disagreements with PricewaterhouseCoopers LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to their satisfaction, would have caused them to make reference to such matter in their accountant's report on the financial statements for such years. The audit reports of PricewaterhouseCoopers LLP on the consolidated financial statements of the Registrant as of and for the years ended December 31, 2000, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. The Registrant has provided PricewaterhouseCoopers LLP with a copy of the disclosures contained herein and has filed as an exhibit hereto the response of PricewaterhouseCoopers LLP to the disclosures set forth in this Item 4. During the two fiscal years ended December 31, 2000, and the subsequent interim period through June 30, 2001, the Registrant did not consult with KPMG LLP regarding the application of generally accepted accounting principles to a specific transaction, either proposed or completed, or the type of audit opinion that might be rendered on Registrant's consolidated financial statements. ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS. (c) Exhibits. Exhibit (16) Letter of PricewaterhouseCoopers LLP regarding change in certifying accountant. _______________________________________________________________________________ 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. COVENANT TRANSPORT, INC. Date: September 19, 2001 /s/ Joey B. Hogan ----------------- Joey B. Hogan Treasurer and Chief Financial Officer _______________________________________________________________________________ Exhibit EX-16 3 ex16.txt COVENANT TRANSPORT, INC. EX. 16 TO FORM 8-K [PricewaterhouseCoopers LLP Letterhead] September 17, 2001 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Commissioners: We have read the statements made by Covenant Transport, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated September 12, 2001. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/ PricewaterhouseCoopers LLP PricewaterhouseCoopers LLP