-----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, IvOSbW8D3YXanEGM9gM1ljp4LjC2UpfCk3H8hrE/FC3iHi5gcQnLjcgYI0yJsIld UuQ/JcylJZKez7fZmvYEEw== 0000912057-02-021162.txt : 20020517 0000912057-02-021162.hdr.sgml : 20020517 20020517154006 ACCESSION NUMBER: 0000912057-02-021162 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020405 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020517 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STARWOOD HOTEL & RESORTS WORLDWIDE INC CENTRAL INDEX KEY: 0000316206 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 521193298 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-07959 FILM NUMBER: 02656237 BUSINESS ADDRESS: STREET 1: 1111 WESTCHESTER AVENUE CITY: WHITE PLAINS STATE: NY ZIP: 10604 BUSINESS PHONE: 9146408100 MAIL ADDRESS: STREET 1: 2231 E CAMELBACK RD. 4TH FL STREET 2: SUITE 4O0 CITY: PHOENIX STATE: AZ ZIP: 85016 FORMER COMPANY: FORMER CONFORMED NAME: HOTEL INVESTORS CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: STARWOOD LODGING CORP DATE OF NAME CHANGE: 19950215 8-K 1 a2080531z8-k.txt FORM 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 DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED): April 5, 2002 COMMISSION FILE NUMBER: 1-7959 STARWOOD HOTELS & RESORTS WORLDWIDE, INC. SAVINGS AND RETIREMENT PLAN (full title of plan) 1111 WESTCHESTER AVENUE WHITE PLAINS, NEW YORK 10604 (Address of principal executive offices, including zip code) (914) 640-8100 (Registrant's telephone number, including area code) ============================================================= ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On April 5, 2002 Starwood Hotels & Resorts Worldwide, Inc. decided to no longer engage Arthur Andersen LLP ("Andersen") as its independent auditors and engaged Ernst & Young LLP ("Ernst & Young") to serve as its independent auditors for 2002. In connection with this change, it was decided that Ernst & Young should also serve as the independent auditor for the Starwood Hotels & Resorts Worldwide, Inc. Savings and Retirement Plan (the "Plan") for 2002 as well as for auditing the Plan's financial statements for 2001. During the years ended December 31, 2001 and 2000 and through the date of this proxy statement, there were no disagreements with Andersen on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure which, if not resolved to Andersen's satisfaction, would have caused them to make reference to the subject matter of the disagreement in connection with their reports. The audit reports of Andersen on the Plan's financial statements as of and for the fiscal years ended December 31, 2000 and 1999 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. None of the reportable events described under Item 304(a)(1)(v) of Regulation S-K occurred within the Plan's two most recent fiscal years and through the date hereof. The Plan provided Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16.1 is a copy of Andersen's letter, dated May 17, 2002, stating its agreement with such statements. During the years ended December 31, 2001 and 2000 and through the date hereof, the Plan did not consult Ernst & Young regarding any matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K. ITEM 7: FINANCIAL STATEMENTS AND EXHIBITS (c) Exhibits 16.1 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated May 17, 2002. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, each Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. STARWOOD HOTELS & RESORTS WORLDWIDE, INC. SAVINGS AND RETIREMENT PLAN By: /s/ David K. Norton - ----------------------------- Name: David K. Norton Title: Plan Committee Member Dated: May 17, 2002 EX-16.1 3 a2080531zex-16_1.txt EXHIBIT 16.1 Exhibit 16.1 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 May 17, 2002 Dear Sir/Madam, We have read paragraphs 1, 2, 3, 4, and 5 of Item 4 included in the Form 8-K dated May 17, 2002 of the Starwood Hotels & Resorts Worldwide, Inc. Savings and Retirement Plan to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. With respect to the information included in paragraph 6, we have no direct knowledge of the information contained in that paragraph and cannot comment on that information. With kind regards, /s/ Arthur Andersen LLP Copy to: Mr. David K. Norton Plan Committee Member Starwood Hotels & Resorts Worldwide, Inc. Savings and Retirement Plan -----END PRIVACY-ENHANCED MESSAGE-----