UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
(Amendment No. 1)
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): February 16, 2012
TITAN INTERNATIONAL, INC.
(Exact name of Registrant as specified in its Charter)
| Illinois | 1-12936 | 36-3228472 |
| (State of Incorporation) | (Commission File Number) | (I.R.S. Employer Identification No.) |
2701 Spruce Street, Quincy, IL 62301
(Address of principal executive offices, including Zip Code)
(217) 228-6011
(Registrant’s telephone number, including area code)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligations of the registrant under any of the following provisions:
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
INFORMATION TO BE INCLUDED IN THIS REPORT
This Form 8-K/A is being filed to amend the Form 8-K filed by Titan International, Inc. on February 3, 2012 (the “original Form 8-K”) solely for the purpose of reporting the official engagement acceptance by Grant Thornton LLP on February 16, 2012. This Form 8-K/A does not amend or modify the original Form 8-K in any other respect.
| Item 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT |
On January 30, 2012, the Audit Committee of the Board of Directors of Titan International, Inc. (the Company) approved the appointment of Grant Thornton LLP as the Company’s new independent registered public accounting firm. On February 16, 2012, Grant Thornton completed their client acceptance procedures and officially accepted the engagement effective for the Company’s year ending December 31, 2012.
During the years ended December 31, 2010 and 2009 and through February 16, 2012, the date of Grant Thornton’s engagement, neither the Company nor anyone acting on its behalf consulted with Grant Thornton regarding either: (a) the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was provided that Grant Thornton concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (b) any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).
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 hereunto duly authorized.
| TITAN INTERNATIONAL, INC. | |
| (Registrant) |
| Date: | February 17, 2012 | By: | /s/ PAUL G. REITZ |
| Paul G. Reitz | |||
| Chief Financial Officer | |||
| (Principal Financial Officer) | |||