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 EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): April 26, 2002
PINNACLE ENTERTAINMENT, INC. 401(K) INVESTMENT PLAN
(Exact Name of Registrant as Specified in its Charter)
Delaware 1-13641 95-3667491
(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
330 N. Brand Boulevard, Suite 1100, Glendale, California 91203
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (818) 662-5900
Explanatory Note:
This Current Report on Form 8-K is filed with respect to the Pinnacle
Entertainment, Inc. 401(k) Investment Plan, as amended (the "Plan").
Item 4. Changes in Registrant's Certifying Accountant.
On April 26, 2002, Holthouse Carlin & Van Trigt LLP was selected, and
Arthur Andersen LLP was dismissed, as independent public accountants for the
financial statements of the Plan. The dismissal of Arthur Andersen LLP followed
the decision of the Administration Committee of the Plan to seek proposals from
independent public accounting firms to audit the financial statements of the
Plan.
Arthur Andersen LLP's reports on the financial statements of the Plan for
the past two years did not contain an adverse opinion or disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope or accounting
principles, except that Arthur Andersen LLP's report dated December 5, 2001
regarding the statements of net assets available for Plan benefits as of
December 31, 2000 and 1999, and the related statement of changes in net assets
available for Plan benefits for the year ended December 30, 2000, provided that
investment assets held by the custodian of the Plan, and transactions in those
assets, were excluded from the scope of Arthur Andersen LLP's audit of the
Plan's 1999 financial statements, as permitted by 29 CFR 2520.103-8 of the
Department of Labor Rules and Regulations for Reporting and Disclosure under the
Employee Retirement Income Security Act of 1974, and that, in light of the
significance of the information that Arthur Andersen LLP did not audit, Arthur
Andersen LLP did not express an opinion on the Plan's financial statements as of
December 31, 1999.
During the Plan's two most recent fiscal years and the subsequent interim
period through April 26, 2002, (i) there have been no disagreements with Arthur
Andersen LLP on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure, which disagreements, if not
resolved to the satisfaction of Arthur Andersen LLP, would have caused Arthur
Andersen LLP to make reference to the subject matter thereof in connection with
its reports on the financial statements of the Plan for such time periods, and
(ii) there have been no "reportable events," as such term is defined in Item
304(a)(1)(v) of Regulation S-K.
The Administration Committee of the Plan provided Arthur Andersen LLP with
a copy of this Current Report on Form 8-K prior to the filing hereof with the
Securities and Exchange Commission (the "Commission"). Arthur Andersen LLP has
provided the Administration Committee of the Plan with a letter addressed to the
Commission, which is filed as an exhibit to this Current Report on Form 8-K.
During the Plan's two most recent fiscal years and the subsequent interim
period through April 26, 2002, the Administration Committee of the Plan did not
consult Holthouse Carlin & Van Trigt LLP regarding any of the matters set forth
in Item 304(a)(2)(i) or (ii) of Regulation S-K.
Item 7. Exhibits.
16. Letter from Arthur Andersen LLP to the Securities and Exchange
Commission, dated May 3, 2002.
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.
PINNACLE ENTERTAINMENT, INC. 401(K)
INVESTMENT PLAN
Date: May 3, 2002 By: /s/ Bruce C. Hinckley
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Bruce C. Hinckley
Member of Administration Committee of
the Pinnacle Entertainment, Inc.
401(K) Investment Plan
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Exhibit Index
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Exhibit Description
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16. Letter from Arthur Andersen LLP to the Securities and Exchange
Commission, dated May 3, 2002.
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