-----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, MitgRUI6zkxqt/qbqHyHiKA/kf2eLcW5CwN8VvcBRcPH8+qzxO9kLy+ml2Xhpy1f SpcyBZRaWH2U607K6/JxzA== 0000912057-02-018328.txt : 20020503 0000912057-02-018328.hdr.sgml : 20020503 ACCESSION NUMBER: 0000912057-02-018328 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020502 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020503 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HARRAHS ENTERTAINMENT INC CENTRAL INDEX KEY: 0000858339 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 621411755 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-10410 FILM NUMBER: 02632930 BUSINESS ADDRESS: STREET 1: ONE HARRAHS COURT CITY: LAS VEGAS STATE: NV ZIP: 89119 BUSINESS PHONE: 9017628600 MAIL ADDRESS: STREET 1: 5100 W SAHARA BLVD CITY: LAS VEGAS STATE: NV ZIP: 89146 FORMER COMPANY: FORMER CONFORMED NAME: PROMUS COMPANIES INC DATE OF NAME CHANGE: 19920703 8-K 1 a2078882z8-k.txt 8-K UNITED STATES 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): May 3, 2002 (May 2, 2002) HARRAH'S ENTERTAINMENT, INC. (Exact name of registrant as specified in its charter) DELAWARE 1-10410 62-1411755 (State or other jurisdiction (Commission (I.R.S. Employer of incorporation) File Number) Identification No.) ONE HARRAH'S COURT LAS VEGAS, NEVADA 89119 (Address of Principal Executive Offices) (Zip Code) (702) 407-6000 ---------------------------------------------------- (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) Dismissal of previous independent accountants (i) On May 2, 2002, Harrah's Entertainment, Inc. dismissed Arthur Andersen LLP, or Andersen, as its independent public accountants. Harrah's Audit Committee and Board of Directors participated in and approved the decision to dismiss Andersen. (ii) The reports of Andersen on the financial statements of Harrah's for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. (iii) During the two most recent fiscal years and through May 2, 2002, there have been no disagreements between Harrah's and Andersen 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 Andersen, would have caused Andersen to make reference to the subject matter thereof in its report on Harrah's financial statements for such periods. (iv) During the two most recent fiscal years and through May 2, 2002, there have been no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K). (v) At the request of Harrah's, Andersen furnished a letter addressed to the SEC stating that it agrees with the above statements. A copy of such letter, dated May 2, 2002, is filed as Exhibit 16 to this Form 8-K. (b) Engagement of new independent accountants. (i) Harrah's engaged Deloitte & Touche LLP as its new independent accountants as of May 2, 2002. During the two most recent fiscal years and through May 2, 2002, Harrah's has not consulted with Deloitte & Touche LLP regarding the matters described in, and required to be disclosed pursuant to, Item 304(a)(2)(i) or Item 304(a)(2)(ii) of Regulation S-K. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS (c) Exhibits 16 (1) Arthur Andersen LLP Letter Dated May 2, 2002 SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. HARRAH'S ENTERTAINMENT, INC. Date: May 3, 2002 By: /s/ Brad L. Kerby ---------------------------------- Name: Brad L. Kerby Title: Vice President, Corporate Counsel, and Secretary EX-16 3 a2078882zex-16.txt EXHIBIT 16 Exhibit 16 May 2, 2002 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir / Madam: We have read paragraphs (a)(i) through (a)(v) of Item 4 included in the Form 8-K dated May 2, 2002, of Harrah's Entertainment, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Sincerely, ARTHUR ANDERSEN LLP /s/ Larry Krause -----END PRIVACY-ENHANCED MESSAGE-----