-----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, QJn6RTF4PhGQCHoaqdRN45ZXh8VlaCSwEesHUwomkRLsFTgxErsS60oThLm7P9+z X1l/Nx1qYWyqZiCMu7wApA== 0000950169-97-001096.txt : 19971210 0000950169-97-001096.hdr.sgml : 19971210 ACCESSION NUMBER: 0000950169-97-001096 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19971202 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19971209 SROS: NONE FILER: COMPANY DATA: COMPANY CONFORMED NAME: KIDDIE ACADEMY INTERNATIONAL INC CENTRAL INDEX KEY: 0001001320 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-CHILD DAY CARE SERVICES [8351] IRS NUMBER: 521938283 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-27284 FILM NUMBER: 97734748 BUSINESS ADDRESS: STREET 1: KIDDIE ACADEMY CORPORATE CENTER STREET 2: 108 WHEEL RD CITY: BEL AIR STATE: MD ZIP: 21015 BUSINESS PHONE: 4105150788 MAIL ADDRESS: STREET 1: KIDDIE ACADEMY CORPORATE CENTER STREET 2: 108 WHEEL RD CITY: BEL AIR STATE: MD ZIP: 21015 8-K 1 KIDDIE ACADEMY INTERNATIONAL, INC. 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): DECEMBER 2, 1997 KIDDIE ACADEMY INTERNATIONAL, INC. (Exact name of registrant as specified in its charter) DELAWARE 0-14052 52-1938283 (State or other jurisdiction of (Commission (I.R.S. Employer incorporation) File Number) Identification No.) 108 WHEEL ROAD, BEL AIR, MARYLAND 21015 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (410) 515-0788 NOT APPLICABLE (Former name or former address, if changed since last report) ITEM 1 THROUGH 3. NOT APPLICABLE. ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS. On November 18, 1997, the Company's Board of Directors voted to dismiss Deloitte & Touche, LLP as the Company's independent auditing firm. The Board received a letter confirming the dismissal from Deloitte & Touche on December 2, 1997. The Board of Directors has chosen Grant Thornton, LLP as the Company's new independent auditors. In connection with the audits of the two fiscal years ended September 29, 1996 and September 30, 1995 and the subsequent interim period through December 2, 1997, there were no disagreements with Deloitte & Touche on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedures, which disagreements if not resolved to their satisfaction would have caused them to make reference in connection with their opinion to the subject matter of disagreements. The audit reports of Deloitte & Touche on the consolidated financial statements of Kiddie Academy International, Inc. and subsidiaries as of and for the years ended September 29, 1996 and September 30, 1995 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified as to uncertainty, audit scope, or accounting principles. The Company has requested Deloitte & Touche to furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of that letter, dated December 8, 1997, is filed as Exhibit 16 to this Form 8-K. ITEMS 5 AND 6. NOT APPLICABLE. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. Exhibit 16 Letter from Deloitte & Touche ITEMS 8 AND 9. NOT APPLICABLE. 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 hereunto duly authorized. KIDDIE ACADEMY INTERNATIONAL, INC. Date: December 3, 1997 By: /s/ Michael J. Miller ---------------------- Michael J. Miller President EXHIBIT INDEX Exhibits - -------- 16 Letter from Deloitte & Touche EX-16 2 EXHIBIT 16 Deloitte & Touche LLP ---------------------------------------------------------- [LOGO] Suite 1100 Telephone: (410) 576-6700 2 Hopkins Plaza Facsimilie: (410) 837-0510 Baltimore, Maryland 21201-2983 ITT Telex: 4995614 December 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 Kiddie Academy International, Inc. dated December 2, 1997. Yours truly, /s/ Deloitte & Touche LLP - ------------------------- DELOITTE & TOUCHE LLP - --------------- Deloitte Touche Tohmatsu International - --------------- -----END PRIVACY-ENHANCED MESSAGE-----