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 (Date of earliest event reported): April 2, 2002
FLEETWOOD ENTERPRISES, INC.
(Exact Name of Registrant as Specified in its Charter)
Delaware 1-07699 95-1948322
(State or Other (Commission File (IRS Employer
Jurisdiction of Number) Identification Number)
Incorporation
3125 Myers Street, Riverside, California 92503-5527
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (909) 351-3500
N/A
(Former Name or Former Address, if Changed Since Last Report)
__________________________________________________________________
ITEM 4. Change In Registrant's Certifying Accountant.
On April 2, 2002, Fleetwood Enterprises, Inc. (the "Company"), a
Delaware corporation, terminated the engagement of Arthur Andersen LLP as
its independent auditor. The decision to terminate the engagement of Arthur
Andersen was recommended by the Company's Audit Committee and approved by
its Board of Directors.
Arthur Andersen's report on the financial statements of the Company
for each of the years ended April 30, 2000, and April 29, 2001, did not
contain an adverse opinion or a disclaimer of opinion and was not qualified
or modified as to uncertainty, audit scope or accounting principles.
During the years ended April 30, 2000, and April 29, 2001, and the
interim period between April 29, 2001, and April 2, 2002, there were no
disagreements between the Company and Arthur Andersen on any matter of
accounting principles or practices, financial statement disclosure or
auditing scope or procedures, which disagreements, if not resolved to the
satisfaction of Arthur Andersen, would have caused it to make reference to
the subject matter of the disagreements in connection with its report.
During the years ended April 30, 2000, and April 29, 2001, and the interim
period between April 29, 2001, and April 2, 2002, there were no reportable
events (as defined in Item 304(a) (1) (v) of Regulation S-K promulgated by
the Securities and Exchange Commission). A letter from Arthur Andersen is
attached as Exhibit 16.1 to this Report.
The Company has engaged Ernst & Young LLP as its new independent
auditor, effective April 4, 2002. During the years ended April 30, 2000,
and April 29, 2001, and the interim period between April 29, 2001, and April
4, 2002, the Company did not consult with Ernst & Young regarding (i) the
application of accounting principles to a specified transaction, either
completed or proposed, (ii) the type of audit opinion that might be rendered
on the Company's financial statements or (iii) any matter that was either
the subject of a disagreement (as described above) or a reportable event.
ITEM 7. Financial Statements, Pro Forma Financial Information And Exhibits.
(c) Exhibits
Exhibit
Number Description of Exhibit
16.1 Letter of Arthur Andersen LLP regarding change in
certifying accountant.
99.1 Press Release dated April 5, 2002
SIGNATURE
Pursuant to requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this current report to be signed on its behalf by
the undersigned hereunto duly authorized.
Fleetwood Enterprises, Inc.
/s/ Boyd R. Plowman
Date: April 5, 2002 By: Boyd R. Plowman
Exhibit
Number Description of Exhibit
*16.1 Letter of Arthur Andersen LLP regarding change in
certifying accountant.
*99.1 Press release dated April 5, 2002
*Filed herewith
EXHIBIT 16.1
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
April 3, 2002
Dear Sir/Madam:
We have read the first three paragraphs of Item 4 included in the Form 8-K
dated April 2, 2002 of Fleetwood Enterprises, Inc. to be filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.
Very truly yours,
/ s / Arthur Andersen LLP
cc: Mr. Boyd Plowman, Fleetwood Enterprises, Inc.
EX 99.1 PRESS RELEASE
FOR IMMEDIATE RELEASE
Fleetwood Appoints Ernst & Young as Auditor
Riverside, Calif., April 5, 2002 - Fleetwood Enterprises, Inc. (NYSE: FLE),
the nation's largest manufacturer of recreational vehicles and a leading
producer and retailer of manufactured housing, announced today that its Board
of Directors has appointed Ernst & Young LLP as the Company's independent
auditors for fiscal year 2002. The appointment of Ernst & Young was made after
an extensive review of a number of top-ranked public accounting firms. The
final selection was made at the recommendation of the Audit Committee of the
Company's Board of Directors.
Prior to the selection of Ernst & Young, Arthur Andersen LLP had served as
Fleetwood's independent auditors. The decision to change auditors was not the
result of any disagreement between Fleetwood and Arthur Andersen on any matter
of accounting principles or practices, financial statement disclosures, or
auditing scope or procedure. Arthur Andersen has provided exemplary services
as independent auditors to Fleetwood since 1955 and Fleetwood has valued its
relationship with the firm.
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