-----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, VZdRTO8EovkaUKDnLeo1NieHG2izVMSBSZG19naknOXSeX36EKeWpX5N9mSKEOf1 33w7Dsx8N34I5UBgBb7ULg== 0000950134-03-000200.txt : 20030106 0000950134-03-000200.hdr.sgml : 20030106 20030106110153 ACCESSION NUMBER: 0000950134-03-000200 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20021219 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20030106 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIVALL INCOME PROPERTIES 3 L P CENTRAL INDEX KEY: 0000858715 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 391660958 STATE OF INCORPORATION: WI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-20253 FILM NUMBER: 03504156 BUSINESS ADDRESS: STREET 1: 101 W 11TH ST SUITE 1110 CITY: KANSAS CITY STATE: MO ZIP: 64105 BUSINESS PHONE: 8164217444 8-K 1 c73881e8vk.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): December 19, 2002 Divall Income Properties 3 Limited Partnership ------------------------------------------------------ (Exact name of registrant as specified in its charter) Wisconsin 0-20253 39-1660958 - -------------------------------------------------------------------------------- (State or other jurisdiction (Commission (IRS Employee of incorporation) File Number) Identification No.) 101 W. 11th Street, Suite 1110, Kansas City, Missouri 64105 - -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (816) 421-7444 -------------- - -------------------------------------------------------------------------------- (Former name or former address, if changed since last report) Item 4. Changes in Registrant's Certifying Accountant. Effective August 26, 2002, Divall Income Properties 3 Limited Partnership (the "Registrant") dismissed Arthur Andersen LLP as its independent accountant, and disclosed the dismissal in its Form 8-K dated August 14, 2002. The Registrant engaged Deloitte & Touche LLP ("D&T") as its new independent accountants on December 19, 2002. During the two most recent fiscal years and the interim period to the date hereof, neither the Registrant nor anyone on behalf of the Registrant has consulted with D&T regarding (i) either the application of accounting principles to a specific transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Registrant's financial statements; or (ii) any matter that 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, with the Registrant's former accountant Arthur Anderson LLP. In accordance with Temporary Rule 304T(b)(2), since Registrant has been unable to obtain a letter from Arthur Andersen regarding Registrant's disclosure in response to Item 304(a), compliance with Item 304(a)(3) is not required. SIGNATURE 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, thereto duly authorized. THE PROVO GROUP, INC., General Partner Dated: January 2, 2003 By /s/ Bruce A. Provo ------------------------------- President -----END PRIVACY-ENHANCED MESSAGE-----