UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES AND EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported)
September 5, 2001 (August 29,2001)
COMMISSION FILE NUMBER 1-9670
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PLM INTERNATIONAL, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 94-3041257
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
120 MONTGOMERY STREET
SUITE 1350, SAN FRANCISCO, CA 94104
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (415) 445-3201
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On August 29, 2001, PLM International, Inc. (the Company) engaged Deloitte &
Touche LLP, or D&T, as the Company's principal independent auditors. On August
30, 2001, we dismissed KPMG LLP, or KPMG, as our principal independent auditors.
The decision to change auditors was recommended by the Company's management and
ratified by the Company's Board of Directors.
KPMG's reports on the Company's financial statements for fiscal years ended
December 31, 2000 and 1999 do not contain an adverse opinion or a disclaimer of
opinion nor were such reports qualified or modified as to uncertainty, audit
scope, or accounting principles.
During the Company's fiscal years ended December 31, 1999 and 2000 and through
the subsequent interim period to August 30, 2001, there were no disagreements
with KPMG on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure that, if not resolved to
KPMG's satisfaction, would have caused KPMG to make reference to the subject
matter of the disagreements in connection with its report. During that time,
there were no reportable "events" as listed in Item 304(a)(1)(v) of Regulation
S-K.
During the Company's fiscal years ended December 31, 1999 and 2000 and through
the subsequent interim period to August 30, 2001, the Company did not consult
with D&T regarding any of the matters specified in Item 304(a)(2) of Regulation
S-K.
We have provided KPMG a copy of this Form 8-K prior to its filing with the
Securities and Exchange Commission (the "Commission"). KPMG has provided us
with a letter, addressed to the Commission, which is filed as Exhibit 16.1 to
this Form 8-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND
EXHIBITS.
(c) Exhibits:
16.1 Letter from KPMG to the Securities and Exchange Commission, dated
September 5, 2001.
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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 thereunto duly authorized.
PLM INTERNATIONAL, INC.
By: /s/ Stephen M. Bess
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Stephen M. Bess
Chief Executive Officer and
Current Chief Accounting Officer
Date: September 5, 2001
EXHIBIT INDEX
Exhibit Designation Nature of Exhibit
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16.1 Letter from KPMG to the Securities and
Exchange Commission, dated September 5, 2001
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