UNITED STATES
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
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Date of Report (Date of earliest event reported)
November 20, 2003
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CHAAS ACQUISITIONS, LLC
(Exact Name of Registrant as Specified in its Charter)
DELAWARE 333-1063 41-2107245
(State or Other Jurisdiction (Commission File Number) (I.R.S. Employer
of Organization) Identification No.)
12900 HALL ROAD, SUITE 200
STERLING HEIGHTS, MICHIGAN 48313
(Address of Principal Executive
Offices, including Zip Code)
(586) 997-2900
(Registrant's telephone number,
including area code)
N/A
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(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On November 20, 2003, CHAAS Acquisitions, LLC ("the Company") dismissed
PricewaterhouseCoopers LLP ("PricewaterhouseCoopers" or "PwC") as the Company's
independent accountants and engaged Deloitte & Touche LLP ("D&T") to serve as
the Company's independent accountants for the fiscal year ending December 31,
2003.
PricewaterhouseCoopers' reports on the Company's consolidated financial
statements for each of the fiscal years ended December 31, 2002 and December 31,
2001 did not contain an adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope or accounting principle.
During the fiscal years ended December 31, 2002 and December 31, 2001, and
through November 20, 2003, there were no disagreements with
PricewaterhouseCoopers on any matters of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure which
disagreements, if not resolved to PwC's satisfaction would have caused them to
make reference to the subject matter of the disagreements in connection with
their report on the Company's consolidated financial statements for such years.
During the fiscal years ended December 31, 2002 and December 31, 2001 and
through November 20, 2003 there were no reportable events as defined in Item 304
(a) (1) (v) of Regulation S-K of the Securities Exchange Act of 1934.
The Company has provided PricewaterhouseCoopers with a copy of the foregoing
disclosures and has requested that PwC furnish it with a letter addressed to the
Securities and Exchange Commission stating whether or not PwC agrees with the
above statements. Attached as Exhibit 16 is a copy of such letter, dated
November 26, 2003.
During the fiscal years ended December 31, 2002 and December 31, 2001 and
through November 20, 2003, the Company did not consult with D&T regarding 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 consolidated financial statements, or any other matters or
reportable events as set forth in Items 304 (a) (1) (v) of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
Exhibit No. Description
16 Letter dated November 26, 2003 from
PricewaterhouseCoopers LLP to the
Securities and Exchange Commission
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, on November 26, 2003.
CHAAS ACQUISITIONS, LLC
(Registrant)
Date: November 26, 2003 By:/s/ Terence C. Seikel
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Terence C. Seikel
President and Chief Executive
Officer
November 26, 2003
Securities and Exchange Commission
450 Fifth Streets N W
Washington, D.C. 20549
Commissioners:
We have read the statements made BY CHAAS Acquisitions, LLC (copy attached),
which we understand will be filed with the Commission, pursuant to Item 4 of
Form 8-K, as part of the Company's Form 8-K report dated November 20, 2003. We
agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP