-----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, JKSny8LZkS9O2DQGWu612U6YI1+DNITY7dy5dSySlE1OhcSS2qjBspdMJTZn928I K0j+OKm7TVav+tGahbZRIg== 0000914190-99-000187.txt : 19990505 0000914190-99-000187.hdr.sgml : 19990505 ACCESSION NUMBER: 0000914190-99-000187 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19990430 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19990504 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EAGLE PACIFIC INDUSTRIES INC/MN CENTRAL INDEX KEY: 0000852426 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS PLASTIC PRODUCTS [3080] IRS NUMBER: 411642846 STATE OF INCORPORATION: MN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-18050 FILM NUMBER: 99610259 BUSINESS ADDRESS: STREET 1: 2430 METROPOLITAN CENTRE STREET 2: 333 S SEVENTH ST CITY: MINNEAPOLIS STATE: MN ZIP: 55402 BUSINESS PHONE: 6123719650 MAIL ADDRESS: STREET 1: 2430 METROPOLITAN CENTRE STREET 2: 333 S SEVENTH STREET CITY: MINNEAPOLIS STATE: MN ZIP: 55402 FORMER COMPANY: FORMER CONFORMED NAME: BLACK HAWK HOLDINGS INC /MN/ DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: BHH INC DATE OF NAME CHANGE: 19891019 8-K 1 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 30, 1999 Eagle Pacific Industries, Inc. (Exact Name of Registrant as Specified in Its Charter) Minnesota (State or Other Jurisdiction of Incorporation) 0-18050 41-1642846 (Commission File Number) (I.R.S. Employer Identification Number) 2430 Metropolitan Centre 333 South Seventh Street Minneapolis, Minnesota 55402 (Address of Principal Executive Offices) (Zip Code) (612) 371-9650 (Registrant's Telephone Number, Including Area Code) -------------------------- (Former Name or Former Address, if Changed Since Last Report) Item 4. Changes in Registrant's Certifying Accountant A. Registrant dismisses Deloitte & Touche, LLP as its Independent Public Accountant (i) On April 30, 1999, Eagle Pacific Industries, Inc. (the "Registrant") dismissed Deloitte & Touche, LLP as the Registrant's principal independent public accountant. The decision to dismiss the Registrant's certifying accountant was recommended and approved by the Registrant's Board of Directors. (ii) The report of Deloitte & Touche, LLP on the Registrant's financial statements for the past two fiscal years contain no adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. (iii) In connection with its audits as of and for the years ended December 31, 1998 and 1997, there have been no disagreements between the Registrant and 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 it to make reference thereto in its report on the financial statements for the Registrant for such years. B. Registrant engages PricewaterhouseCoopers, LLP as its New Independent Public Accountant. (i) The Registrant engaged PricewaterhouseCoopers as its new independent accountant as of April 30, 1999. During the two most recent fiscal years, the Registrant has not consulted with PricewaterhouseCoopers, LLP on items which: (i) involve the application of accounting principles to specified transaction either completed or proposed, or involved the type of audit opinion which might be rendered upon the Registrant's financial statements, or (ii) concern the subject matter of a disagreement or reportable event with the former auditor. Item 7. Financial Statement and Exhibits A. Financial statements of businesses acquired. Not applicable. B. Pro forma financial information. Not applicable. C. Exhibits. The following is filed herewith. The exhibit number corresponds with Item 601(b) of Regulation S-K. Exhibit No. Description 16 Letter dated May 4, 1999 from Deloitte & Touche, LLP agreeing with disclosures set forth in Item 4(a) 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. Eagle Pacific Industries, Inc. Date: May 4, 1999 By /s/ Patrick M. Mertens Chief Financial Officer SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 EXHIBIT INDEX to FORM 8-K Eagle Pacific Industries, Inc. Exhibit No. Description 16 Letter dated May 4, 1999 from Deloitte & Touche, LLP agreeing with disclosures set forth in Item 4(a). EX-16 2 LETTER FROM DELOITTE & TOUCHE, LLP Exhibit 16 May 4, 1999 Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street Northwest Washington, D.C. 20548 Ladies and Gentlemen: We have read and agree with the comments in Item 4(a) of Form 8-K of Eagle Pacific Industries, Inc. dated April 30, 1999. Yours truly, By /s/ Deloitte & Touche, LLP Deloitte & Touche, LLP -----END PRIVACY-ENHANCED MESSAGE-----