-----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, L5iqlbxRiusAy0g4B3rdgPEhadNM6FfYbnUG5rpwpBpOO9qqCCQuJCxBiscM1PYl bn9Mx2VuvEv7gWpm20Xx2Q== 0000912057-01-503493.txt : 20010314 0000912057-01-503493.hdr.sgml : 20010314 ACCESSION NUMBER: 0000912057-01-503493 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20010307 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20010313 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COHERENT INC CENTRAL INDEX KEY: 0000021510 STANDARD INDUSTRIAL CLASSIFICATION: LABORATORY ANALYTICAL INSTRUMENTS [3826] IRS NUMBER: 941622541 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-05255 FILM NUMBER: 1567180 BUSINESS ADDRESS: STREET 1: 5100 PATRICK HENRY DR CITY: SANTA CLARA STATE: CA ZIP: 95054 BUSINESS PHONE: 4087644000 MAIL ADDRESS: STREET 1: 5100 PATRICK HENRY DRIVE STREET 2: MAIL STOP P38 CITY: SANTA CLARA STATE: CA ZIP: 95054 FORMER COMPANY: FORMER CONFORMED NAME: COHERENT RADIATION DATE OF NAME CHANGE: 19770604 8-K 1 a2041370z8-k.txt 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 MARCH 7, 2001 Date of Report (Date of earliest event reported) COHERENT, INC. (Exact name of registrant as specified in its charter) DELAWARE (State or other jurisdiction of incorporation) 000-05255 94-1622541 (Commission File No.) (IRS Employer Identification Number) 5100 PATRICK HENRY DRIVE SANTA CLARA, CA 95054 (Address of Principal Executive Offices) 408-764-4000 (Registrant's Telephone Number, Including Area Code) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT (a) Former independent accountants (i) On March 7, 2001, Lambda Physik AG (Lambda), a majority-owned subsidiary of Coherent, Inc. (Coherent), dismissed Deloitte & Touche LLP, which had previously served as Lambda's independent accountants, and engaged Arthur Andersen LLP as its new independent accountants. Deloitte & Touche LLP still serves as Coherent's independent public accountants. (ii) The reports of Deloitte & Touche LLP on the financial statements for the past two fiscal years of Lambda and Coherent contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. (iii) The Audit Committee of Lambda's Supervisory Board participated in and approved the recommendation to change independent accountants, which was approved by the shareholders of Lambda on March 7, 2001. (iv) In connection with its audits of Lambda and Coherent for the two most recent fiscal years and through March 7, 2001, there were no disagreements with Deloitte & Touche 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 Deloitte & Touche LLP, would have caused Deloitte & Touche LLP to make reference thereto in their report on the financial statements for such years. (v) During the two most recent fiscal years and through March 7, 2001, there were no reportable events as that term is defined in Item 304(a)(1)(v) of Regulation S-K. (vi) Coherent has furnished to Deloitte & Touche LLP the statements made in this Item 4 and has requested that Deloitte & Touche LLP furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with such statements. A copy of such letter, dated March 13, 2000, is filed as Exhibit 16.1 to this Form 8-K. (b) New independent accountants As stated above, Lambda engaged Arthur Andersen LLP as its new independent accountants as of March 7, 2001. The Audit Committee of Lambda's Supervisory Board recommended such engagement, which was approved by Lambda's shareholders on March 7, 2001. During the two most recent fiscal years and through March 7, 2001, neither Coherent nor Lambda has consulted with Arthur Andersen LLP on any matter that (i) involved the application of accounting principles to a specified transaction, either completed or proposed, or the type of -2- audit opinion that might be rendered on Lambda's or Coherent's financial statements, in each case where a written report was provided or oral advice was provided that Arthur Andersen LLP concluded was an important factor considered by Lambda or Coherent in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS (c) EXHIBITS. 16.1 Letter of Deloitte & Touche LLP -3- 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. Date: March 13, 2001 COHERENT, INC. By: /s/ ROBERT J. QUILLINAN -------------------------------- Robert J. Quillinan Executive Vice President and Chief Financial Officer -4- INDEX TO EXHIBITS
EXHIBIT NUMBER DESCRIPTION - ------------- --------------------------------------------------------------- 16.1 Letter of Deloitte & Touche LLP
EX-16.1 2 a2041370zex-16_1.txt EXHIBIT 16.1 EXHIBIT 16.1 March 13, 2001 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C 20549 Ladies and Gentlemen: We have read and agree with the comments in Item 4 of Form 8-K of Coherent, Inc. dated March 13, 2001. /s/ DELOITTE & TOUCHE LLP - --------------------------------- Deloitte & Touche LLP -----END PRIVACY-ENHANCED MESSAGE-----