-----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, Og66jkhlh90jHqXP3GzIXCE/eDeUeWhutQe91tXbJWzQESNdlK/TGkHxP7YbKNpi we0k/MdRW69bX/7+L8kI1g== 0000868780-02-000004.txt : 20020620 0000868780-02-000004.hdr.sgml : 20020620 20020620130256 ACCESSION NUMBER: 0000868780-02-000004 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020620 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20020620 FILER: COMPANY DATA: COMPANY CONFORMED NAME: R & B INC CENTRAL INDEX KEY: 0000868780 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 232078856 STATE OF INCORPORATION: PA FISCAL YEAR END: 1226 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-18914 FILM NUMBER: 02683002 BUSINESS ADDRESS: STREET 1: 3400 E WALNUT ST CITY: COLMAR STATE: PA ZIP: 18915 BUSINESS PHONE: 2159971800 MAIL ADDRESS: STREET 1: 3400 E WALNUT ST CITY: COLMAR STATE: PA ZIP: 18915 8-K 1 sec8k602.txt 8-K JUNE 20, 2002 - ITEM 4 =============================================================================== UNITED STATES 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: June 20, 2002 R & B, Inc. (Exact name of registrant as specified in its charter) Pennsylvania 000-18914 23-2078856 ------------ --------- ---------- (State or other (Commission (IRS Employer jurisdiction of File Number) Identification No.) incorporation) 3400 East Walnut Street Colmar, Pennsylvania 18915 (Address of principal executive offices) Registrant's telephone number, including area code: 215-997-1800 ============================================================================== Page 1 of 4 Item 4. Changes in Registrant's Certifying Accountant. The Audit Committee of the Board of Directors of R&B, Inc. ("R&B") annually considers and recommends to the Board the selection of R&B's independent public accountants. As recommended by R&B' Audit Committee, the Board of Directors on June 19, 2002 decided to no longer engage Arthur Andersen LLP ("Andersen") as R&B's independent public accountants and has engaged KPMG LLP to serve as R&B's independent public accountants for the fiscal year ending December 28, 2002. Andersen's reports on R&B's consolidated financial statements for the past two years did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During R&B's two most recent fiscal years and through the date of this Form 8-K, there were no disagreements with Andersen on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to Andersen's satisfaction, would have caused it to make reference to the subject matter in connection with its report on R&B' consolidated financial statements for such years. There were no reportable events as listed in Item 304(a)(1)(v) of Regulation S-K. R&B provided Andersen a copy of the foregoing disclosures. Exhibit 16 is a copy of Andersen's letter, dated June 20, 2002 stating that it has found no basis for disagreement with such statements. During R&B's two most recent fiscal years and through the date of this Form 8-K, R&B did not consult with KPMG LLP with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on R&B's consolidated financial statements, or any other matters or reportable events listed in Items 304(a)(2)(i) and (ii) of Regulation S-K. Item 7. Financial Statements and Exhibits c) Exhibits. The following Exhibits are filed with this document. --------- Exhibit Number Description 16 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated June 20, 2002 Page 2 of 4 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, thereunto duly authorized. R&B, Inc. (Registrant) Dated: June 20, 2002 By: /s/ Mathias J. Barton ----------------------------------------- Mathias J. Barton Chief Financial Officer and Principal Accounting Officer Page 3 of 4 EXHIBIT INDEX Exhibit Number Description 16 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated June 20, 2002 Page 4 of 4 EX-16 3 sec8kexh16.txt EXHIBIT 16 ANDERSEN Arthur Andersen LLP 1601 Market Street Philadelphia PA 19103-2499 June 20, 2002 Tel 267 675 6000 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir/Madam: The representations made in this letter are based solely on discussions with and representations from the engagement partner on the audits of the financial statements of this registrant for the two most recent fiscal years. That individual is no longer with Arthur Andersen LLP. We have read the first four paragraphs of Item 4 included in the Form 8-K dated June 20, 2002 of R&B, Inc. to be filed with the Securities and Exchange Commission and have found no basis for disagreement with the statements contained therein. Very truly yours, Arthur Andersen LLP Copy to: Mr. Mathias J. Barton, Chief Financial Officer, R&B, Inc. -----END PRIVACY-ENHANCED MESSAGE-----