-----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, Cv2iDALM56udEXs/hlSS6WXtWS2DN4BHoWyS3BsctIFMCtWXFGK116F8zX4S8pPk sQvacC0iHLM1GyyEBiVc3w== 0000912057-01-003462.txt : 20010131 0000912057-01-003462.hdr.sgml : 20010131 ACCESSION NUMBER: 0000912057-01-003462 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20010103 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20010130 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CINEMASTAR LUXURY THEATERS INC CENTRAL INDEX KEY: 0000931085 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MOTION PICTURE THEATERS [7830] IRS NUMBER: 330451054 STATE OF INCORPORATION: CA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: SEC FILE NUMBER: 000-25252 FILM NUMBER: 1519325 BUSINESS ADDRESS: STREET 1: 12230 EL CAMINO REAL STREET 2: SUITE 320 CITY: SAN DIEGO STATE: CA ZIP: 92130 BUSINESS PHONE: 6195092777 MAIL ADDRESS: STREET 1: 12230 EL CAMINO REAL STREET 2: SUITE 320 CITY: SAN DIEGO STATE: CA ZIP: 92130 FORMER COMPANY: FORMER CONFORMED NAME: NICKELODEON THEATER CO INC DATE OF NAME CHANGE: 19941128 8-K/A 1 a2036673z8-ka.txt 8-K/A UNITED STATES 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): January 3, 2001 CINEMASTAR LUXURY THEATERS, INC. -------------------------------- (Exact Name of Registrant as Specified in Charter) DELAWARE 0-25252 33-0451054 - ----------------------------------- ---------------- -------------------- (State or Other Jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 7220 AVENIDA ENCINAS SUITE 203, CARLSBAD, CALIFORNIA 92009 ---------------------------------------------------------- (Address of Principal Executive Offices, including Zip Code) Registrant's telephone number, including area code (760) 929-2525 -------------- ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT. This Form 8-K/A is filed to amend the Form 8-K filed by CinemaStar Luxury Theatres, Inc. (the "Registrant") on January 19, 2001. Items 4(a)(iv) and (v) have been amended to include the interim period through January 3, 2001. (a) Previous independent accountants. (i) On January 3, 2001, the independent accountants for the Registrant, Arthur Andersen LLP, were dismissed. (ii) The reports of Arthur Andersen LLP on the financial statements for the past two fiscal years contain no adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope or accounting principles, with the exception of the auditors' report covering the Registrant's financial statements included in the Registrant's Form 10-KSB for the year ended March 31, 2000, which contained a modification regarding the Registrant's ability to continue as a going concern. (iii) The Registrant's Audit Committee participated in and approved the decision to change independent accountants. (iv) In connection with the audits for the two most recent fiscal years and through January 3, 2001, there have been no disagreements with Arthur Andersen LLP 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 Arthur Andersen LLP would have caused them to make reference thereto in their report on the financial statements for such years. (v) During the two most recent fiscal years and through January 3, 2001, there have been no reportable events as defined in Regulation S-B Item 304(a)(1)(iv). (vi) The Registrant has requested that Arthur Andersen LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated January 30, 2001, is filed as Exhibit 16 of this Form 8-K/A. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (b) Exhibits. 16 Letter of Arthur Andersen LLP dated January 30, 2001, regarding the amended disclosure contained in Item 4(a)(iv) and (v) of this report on Form 8-K/A. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this amended report to be signed on its behalf by the undersigned hereunto duly authorized. CINEMASTAR LUXURY THEATERS, INC. Dated: January 30, 2001 By: /s/ Donald H. Harnois, Jr. ------------------------------------------- Donald H. Harnois, Jr. Vice President and Chief Financial Officer EXHIBIT INDEX
Exhibit # Item - ------------------------------------ ------------------------------------- 16 Letter of Arthur Andersen LLP
EX-16 2 a2036673zex-16.txt EXHIBIT 16 EXHIBIT 16 [LETTERHEAD] Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 January 30, 2001 Dear Sir/Madam: We have read paragraphs (i), (ii), (iv) and (v) of Item 4(a) included in the Form 8-K/A dated January 3, 2001 of CinemaStar Luxury Theaters, 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. Donald H. Harnois, Jr., Chief Financial Officer, CinemaStar Luxury Theaters, Inc. -----END PRIVACY-ENHANCED MESSAGE-----