SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.
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): June 18, 2002 (June 12, 2002)
RIDGEWOOD HOTELS, INC.
(Exact name of Registrant as specified in its charter)
Delaware 0-14019 58-1656330
(State or other jurisdiction of (Commission (IRS Employer
incorporation) File Number) Identification Number)
1106 Highway 124
Hoschton, Georgia 30548
(Address of principal executive offices) (zip code)
Registrant's telephone number, including area code: (770) 867-9497
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(Former name or former address, if changed since last report
Item 4. Changes in the Registrant's Certifying Accountant.
(a) On June 12, 2002, Ridgewood Hotels, Inc., a Delaware corporation (the
"Company"), determined that it would no longer engage Arthur Andersen, LLP
("Arthur Andersen") as the Company's independent public accountants and engaged
Deloitte & Touch, LLP as its new independent accountants.
The Company's Board of Directors approved the decision to change
independent accountants. The reports of Arthur Andersen on the Company's
financial statements for the two most recent fiscal years contained no adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principle. In connection with Arthur
Andersen's audits for the two most recent fiscal years and through June 12,
2002, there have been no disagreements with 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 thereto in its report on
the Company's financial statements for such years. During the two most recent
fiscal years and through June 12, 2002, there have been no events of the kind
listed in Item 304(a)(1)(v) of Regulation S-K.
The Company sent a copy of this Report to Arthur Andersen. The Company has
requested that Arthur Andersen furnish the Company with a letter addressed to
the Securities and Exchange Commission ("SEC") stating whether or not Arthur
Andersen agrees with the statements set forth in this Report. The Company has
requested that Arthur Andersen provide this letter to the Company as promptly as
possible and, in any event, no later than ten (10) business days from the filing
of this Report. If the Company receives this letter from Arthur Andersen, then
the Company shall promptly file this letter with the SEC by amendment to this
Report.
(b) The Company engaged Deloitte & Touche, LLP as its new independent
accountants as of June 12, 2002, subject to the completion of Deloitte & Touche,
LLP client acceptance procedures.
During the two most recent fiscal years and through June 12, 2002, the
Company has not consulted with Deloitte & Touche, LLP regarding either (1) 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 financial statements; or (2) any matter that was either the
subject of a disagreement (as described in Item 304(a)(1)(iv) of Regulation S-K
and the related instructions to Item 304 of Regulation S-K), or a reportable
event (as described in Item 304(a)(1)(v) of the Regulation S-K).
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its behalf
by the undersigned thereunto duly authorized.
RIDGEWOOD HOTELS, INC.
/s/ Peter Conboy
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By: Peter Conboy
Its: Director of Finance & Accounting
Date: June 18, 2002