SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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): May 28, 2002
Commission file number 001-13641
PINNACLE ENTERTAINMENT, INC.
(Exact Name of Registrant as Specified in Its Charter)
Delaware
(State or Other Jurisdiction of
Incorporation or Organization)
95-3667491
(IRS Employer Identification No.)
330 North Brand Boulevard, Suite 1100, Glendale, California 91203
(Address of Principal Executive Offices) (Zip Code)
(818) 662-5900
(Registrant's Telephone Number, Including Area Code)
Item 4. Changes in Registrant's Certifying Accountant
(a) Dismissal of previous independent accountants
(i) On May 28, 2002, Pinnacle Entertainment, Inc. ("Pinnacle
Entertainment") dismissed Arthur Andersen LLP, ("Andersen") as its
independent public accountants. Pinnacle Entertainment's Audit
Committee of the Board of Directors participated in and approved the
decision to dismiss Andersen.
(ii) The reports of Andersen on the financial statements of Pinnacle
Entertainment for the past two fiscal years contained no adverse
opinion or disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principle.
(iii) During the two most recent fiscal years and through May 28, 2002,
there have been no disagreements between Pinnacle Entertainment and
Andersen 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 Andersen, would
have caused Andersen to make reference to the subject matter thereof
in its report on Pinnacle Entertainment's financial statements for
such periods.
(iv) During the two most recent fiscal years and through May 28, 2002,
there have been no reportable events (as defined in Item 304(a) (1)
(v) of Regulation S-K).
(v) At the request of Pinnacle Entertainment, Andersen furnished a letter
addressed to the SEC stating that it agrees with the above statements.
A copy of such letter, dated May 29, 2002, is filed as Exhibit 16 to
this Form 8-K.
Item 5. Other Events
Pinnacle Entertainment named Deloitte & Touche LLP ("Deloitte & Touche") as its
new independent accountants on May 28, 2002. Their engagement is subject to the
completion of Deloitte & Touche's customary client acceptance procedures. During
the two most recent fiscal years and through May 28, 2002, neither Pinnacle
Entertainment nor anyone acting on its behalf has consulted with Deloitte &
Touche regarding the matters described in, and required to be disclosed pursuant
to, Item 304 (a) (2) (i) or Item 304 (a) (2) (ii) of Regulation S-K.
Item 7. Financial Statements and Exhibits
(c) Exhibit 16 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission, dated May 29, 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, thereunto duly authorized.
PINNACLE ENTERTAINMENT, INC.
(Registrant)
By: /s/ Bruce C. Hinckley Dated: May 30, 2002
---------------------------
Bruce C. Hinckley
Senior Vice President
and Chief Financial Officer
(Principal Financial and
Accounting Officer)
Exhibit Index
Exhibit Description
16 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission, dated May 29, 2002.