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) March 24, 2004
BLYTH, INC.
(Exact Name of Registrant as Specified in Its Charter)
Delaware | | 1-13026 | | 36-2984916 |
(State or Other
Jurisdiction of
Incorporation) | | (Commission
File Number) | | (IRS Employer
Identification No.) |
| | | | |
One East Weaver Street, Greenwich, Connecticut 06831 |
(Address of Principal Executive Offices) (Zip Code) |
| | | | |
Registrant’s Telephone Number, including Area Code (203) 661-1926 |
| | | | |
Not Applicable |
(Former Name or Former Address, if Changed Since Last Report) |
Blyth, Inc.’s Current Report on Form 8-K dated March 16, 2004 and filed with the United States Securities and Exchange Commission on March 23, 2004 is hereby amended and restated in its entirety as follows:
Item 4. Changes in Registrant’s Certifying Accountant.
(a) Previous independent accountants
(i) On March 16, 2004, the Board of Directors of Blyth, Inc. (the “Company”), acting upon the recommendation of its Audit Committee, dismissed PricewaterhouseCoopers LLP (“PwC”) as the independent accountants of the Company. The conclusion of PwC’s engagement as the Company’s independent accountants is effective as of the date of its report on the financial statements of the Company as of January 31, 2004 and for the year then ended, which financial statements will be included in the Annual Report on Form 10-K for the fiscal year ended January 31, 2004.
(ii) PwC’s reports on the financial statements of the Company for the fiscal years ended January 31, 2002 and 2003 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.
(iii) In connection with its audits of the financial statements of the Company as of January 31, 2002 and 2003 and for the years then ended and through March 16, 2004, there were no disagreements with PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to PwC’s satisfaction, would have caused or will cause PwC to make reference thereto in their report on the Company’s financial statements for such fiscal years.
(iv) During each of the two years in the period ended January 31, 2003 and through March 16, 2004, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)).
(v) The Company provided PwC with a copy of the foregoing disclosures and requested that PwC provide a letter addressed to the Securities Exchange Commission stating whether or not it agrees with the above statements. A copy of PwC’s letter in response to that report, dated March 24, 2004, is attached hereto as Exhibit 16.
(b) New independent accountants
On March 16, 2004, the Board of Directors of the Company, acting upon the recommendation of its Audit Committee, appointed Deloitte & Touche LLP as the independent accountants of the Company for the fiscal year ending January 31, 2005.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
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(c) Exhibits
16 – Letter of PricewaterhouseCoopers LLP dated March 24, 2004 re Change in Certifying Accountant.
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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.
| | | | BLYTH, INC. |
| | | | |
| | | | |
Date: March 25, 2004 | | | | By: /s/ Bruce D. Kreiger | |
| | | | Name: Bruce D. Kreiger |
| | | | Title: Vice President & General Counsel |
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