-----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, PNUfwX7nR6bYYNpnyIGCFkIi0qBFRufTDjtz46OV4lxy4Bzs0e5ngEzePLZAHmQe /C733EvajpgLQeX4mKsO9A== 0000927016-02-001885.txt : 20020415 0000927016-02-001885.hdr.sgml : 20020415 ACCESSION NUMBER: 0000927016-02-001885 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020328 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020403 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LTX CORP CENTRAL INDEX KEY: 0000357020 STANDARD INDUSTRIAL CLASSIFICATION: INSTRUMENTS FOR MEAS & TESTING OF ELECTRICITY & ELEC SIGNALS [3825] IRS NUMBER: 042594045 STATE OF INCORPORATION: MA FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-10761 FILM NUMBER: 02601151 BUSINESS ADDRESS: STREET 1: LTX PARK AT UNIVERSITY AVE CITY: WESTWOOD STATE: MA ZIP: 02090 BUSINESS PHONE: 7814611000 MAIL ADDRESS: STREET 1: LTX PARK AT UNIVERSITY AVENUE CITY: WESTWOOD STATE: MA ZIP: 02090 8-K 1 d8k.txt FORM 8-K SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 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) ------------------------------------------------ March 28, 2002 LTX CORPORATION --------------- (Exact Name of Registrant as Specified in Its Charter) Massachusetts 04-2594045 ------------------------------------------ (State or Other Jurisdiction (I.R.S. Employer of Incorporation or Organization) Identification No.) LTX Park at University Avenue, Westwood, Massachusetts 02090 ------------------------------------------------------------------ (Address of Principal Executive Offices) (Zip Code) Registrant's Telephone Number, Including Area Code (781) 461-1000 ----------------------------------------------------------------- Former Name, Former Address and Former Fiscal Year, if Changed Since Last Report. Item 4. Changes In Registrant's Certifying Accountant On March 28, 2002, the Board of Directors of LTX Corporation ("LTX") adopted the recommendation of its Audit Committee that Arthur Andersen LLP ("Andersen") be replaced as LTX's independent public accountants and engaged Ernst and Young LLP ("E&Y") to serve as LTX's independent public accountants for its fiscal year ending July 31, 2002. The audit reports of Andersen on the consolidated financial statements of LTX for the past two fiscal years did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. During LTX's two most recent fiscal years, and through the date of this Form 8-K, there were no disagreements between LTX and Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Andersen's satisfaction, would have caused them to make reference to the subject matter of the disagreements in connection with their reports. None of the reportable events described under Item 304(a) (1) (v) of Regulation S-K occurred within LTX's two most recent fiscal years and through the date of this Form 8-K. LTX provided Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16 is a copy of Andersen's letter, dated April 3, 2002, stating its agreement with such statements. During LTX's two most recent fiscal years and through the date of this Form 8-K, LTX did not consult with E&Y regarding any of the matters or events set forth in Item 304 (a) (2) (i) and (ii) of Regulation S-K. 1 Item 7. Financial Statements, Pro Forma Financial Information And Exhibits. (c) Exhibits Exhibit No. Description ----------- ----------- 16 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated April 3, 2002 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. LTX Corporation Date: April 3, 2002 By: /s/ Mark J. Gallenberger ------------- ----------------------------------------- Mark J. Gallenberger Vice President & Chief Financial Officer EXHIBIT INDEX Exhibit No. Description ----------- ----------- 16 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated April 3, 2002 EX-16 3 dex16.txt LETTER OF CONSENT FROM ARTHUR ANDERSEN TO THE SEC EXHIBIT 16 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 April 3, 2002 Dear Sir or Madam: We have read Item 4 included in the attached Form 8-K dated April 3, 2002 of LTX Corporation filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, Arthur Andersen LLP -----END PRIVACY-ENHANCED MESSAGE-----