-----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, EoWjVsmz9dQs/c8DFvAgtq3or4RY1k2Dxtb5TgUlRGjI2cYu8tJYEng4aVLReeSd 6Gff8vj6RX1e0qELrTieXQ== 0000899733-04-000013.txt : 20040206 0000899733-04-000013.hdr.sgml : 20040206 20040206163040 ACCESSION NUMBER: 0000899733-04-000013 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040205 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20040206 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WILD OATS MARKETS INC CENTRAL INDEX KEY: 0000909990 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-CONVENIENCE STORES [5412] IRS NUMBER: 841100630 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-21577 FILM NUMBER: 04574689 BUSINESS ADDRESS: STREET 1: 3375 MITCHELL LANE CITY: BOULDER STATE: CO ZIP: 80301 BUSINESS PHONE: 3034405220 MAIL ADDRESS: STREET 1: 1645 BROADWAY CITY: BOULDER STATE: CO ZIP: 80302 8-K 1 form8k020504.htm FORM 8-K Form 8-K, 02/05/04

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): January 30, 2004

 

 

 

WILD OATS MARKETS, INC.

(Exact name of registrant as specified in its charter)

 

Delaware
(State or other jurisdiction of incorporation or organization)

0-21577
Commission File Number

84-1100630
(I.R.S. Employer Identification No.)
 

 

 

3375 Mitchell Lane

Boulder, Colorado 80301

(Address of principal executive offices, including zip code)

(303) 440-5220

(Registrant's telephone number, including area code)

 

 

TABLE OF CONTENTS

Page
Item 4. Changes in Registrant’s Certifying Accountant.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
SIGNATURES

 

Item 4. Changes in Registrant’s Certifying Accountant.

(a) Previous independent accountants

  1. On January 30, 2004, PricewaterhouseCoopers LLP declined to stand for reelection as the independent accountants of Wild Oats Markets, Inc.
  2. The reports of PricewaterhouseCoopers LLP on the financial statements 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.
  3. In connection with its audits for the two most recent fiscal years and through January 30, 2004, there have been no disagreements with PricewaterhouseCoopers 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 PricewaterhouseCoopers LLP would have caused them to make reference thereto in their report on the financial statements for such years.
  4. During the two most recent fiscal years and through January 30, 2004, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)).
  5. The Registrant has requested that PricewaterhouseCoopers LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated February 6, 2004, is filed as Exhibit 16 to this Form 8-K.

 

Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibit 16. Letter of PricewaterhouseCoopers, LLP.

 

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.

Date: February 6, 2004

 

Wild Oats Markets, Inc.

By /s/ Freya R. Brier

Vice President, Legal

 

Item 7. (c) Exhibit 16. Letter of PricewaterhouseCoopers, LLP.
EX-16 3 exhibit16.htm EHHIBIT 16 Exhibit 16

 

February 6, 2004

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We have read the statements made by Wild Oats Markets, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated January 30, 2004. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

 

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

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