UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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) July 16, 2002
Frozen Food Express Industries, Inc.
(Exact name of registrant as specified on its charter)
Texas 1-10006 75-1301831
(State or other jurisdiction of (Commission (IRS Employer Identification
No.) incorporation or organization) File Number) No.)
1145 Empire Central Place
Dallas, Texas 75247-4309
(Address of principal executive offices) (Zip Code)
(2l4) 630-8090
(Registrant's telephone number, including area code)
None
(Former name, former address and former fiscal year,
if changed since last report)
INDEX
PART I - FINANCIAL INFORMATION
Page No.
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Item 1. Change in Control of Registrant N/A
Item 2. Acquisition or Disposition of Assets N/A
Item 3. Bankruptcies or Receiverships N/A
Item 4. Changes in Registrant's Certifying Accountants 3
Item 5. Other Events N/A
Item 6. Resignations of Registrant's Directors N/A
Item 7. Financial Statements and Exhibits N/A
Item 8. Change in Fiscal Year N/A
Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Item 4 of the current report on Form 8-K filed by the Registrant
on July 16, 2002, is amended to read in its entirety as follows:
A. Effective July 16, 2002, upon the recommendation of the Audit
Committee of Frozen Food Express Industries, Inc. (the "Company"),
the Board of Directors of the Company dismissed Arthur Andersen
LLP ("Andersen") as the Company's independent public accountants
and engaged KPMG LLP ("KPMG") to serve as the Company's
independent public accountants for the fiscal year 2002.
Andersen's reports on the Company's consolidated financial
statements for the years ended December 31, 2001 and 2000 did not
contain any adverse opinion or disclaimer of opinion, nor were
such reports qualified or modified as to uncertainty, audit scope
or accounting principle. During the Company's two most recent
fiscal years ended December 31, 2001, and the subsequent interim
period through July 16, 2002, there were no disagreements between
the Company and Andersen on any matters of accounting principle or
practices, financial statement disclosure, or auditing scope or
procedure which, if not resolved to Andersen's satisfaction, would
have caused them to make reference to the subject matter of the
disagreement in connection with their reports on the Company's
consolidated financial statements for such years and there were no
reportable events as defined in Item 304 (a) (1) (iv) or (v) of
Regulation S-K.
The Company provided Andersen with a copy of the foregoing
disclosures. Arthur Andersen has informed the Company that due to
its current difficulties it will be unable to respond to the
Company's filing stating whether it is in agreement with such
statements.
During the years ended December 31, 2001 and 2000 and through July
16, 2002, the Company did not consult KPMG 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 the Company's consolidated financial
statements, or any other matters or reportable events as set forth
in Items 304 (a) (2) (i) and (ii) of Regulation S-K.
SIGNATURE
Pursuant to the requirements of the Securities and Exchange Act of l934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, hereunto duly authorized.
FROZEN FOOD EXPRESS INDUSTRIES, INC.
-----------------------------------------
(Registrant)
July 16, 2002 By:
-------------------------------------
F. Dixon McElwee, Jr.
Senior Vice President
Principal Financial
and Accounting Officer