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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
Date of Report (Date of earliest event reported): April 3, 2002
THE WISER OIL COMPANY
(Exact name of registrant as specified in is charter)
Delaware 0-5426 55-0522128
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
8115 Preston Road, Suite 400
Dallas, Texas 75225
(Address, including zip code, of principal executive offices)
Registrant's telephone number, including area code: (214) 265-0080
Not Applicable
(Former Name or Former Address, if Changed Since Last Report)
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Item 1. Changes in Control of Registrant.
Not applicable.
Item 2. Acquisition or Disposition of Assets.
Not applicable.
Item 3. Bankruptcy or Receivership.
Not applicable.
Item 4. Changes in Registrant's Certifying Accountant.
On April 3, 2002, the Board of Directors of the Company, after careful
consideration and based upon the recommendation of its Audit Committee,
dismissed its current independent public accountant, Arthur Andersen LLP. This
dismissal followed the Board's decision to seek proposals from other independent
auditors to audit the Company's consolidated financial statements for its fiscal
year ended December 31, 2002.
On April 3, 2002, the Board of Directors, based on the recommendation of
the Audit Committee, retained Ernst & Young LLP as its independent auditors with
respect to the audit of the Company's consolidated financial statements for its
fiscal year ended December 31, 2002.
During the Company's two most recent fiscal years ended December 31, 2001,
and during the subsequent interim period preceding the replacement of Arthur
Andersen LLP, there was no disagreement between the Company and Arthur Andersen
LLP on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure which, if not resolved to Arthur
Andersen LLP's satisfaction, would have caused Arthur Andersen LLP to make
reference to the subject matter of the disagreement in connection with its
reports. The audit reports of Arthur Andersen LLP on the consolidated financial
statements of the Company as of and for the last two fiscal years ended December
31, 2001 did not contain any adverse opinion or disclaimer of opinion, nor were
these opinions qualified or modified as to uncertainty, audit scope or
accounting principles.
During the Company's two most recent fiscal years ended December 31, 2001,
and during the subsequent interim period preceding the replacement of Arthur
Andersen LLP, the Company has not consulted with Ernst & Young 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 financial statements.
The Company has requested that Arthur Andersen LLP furnish it with a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the above statements made by the Company. A copy of that letter, dated
April 10, 2002, is filed as Exhibit 16 to this Current Report on Form 8-K.
Item 5. Other Events.
Not applicable.
Item 6. Resignations of Registrant's Directors.
Not applicable.
Item 7. Financial Statements and Exhibits.
(a) Financial statements of business acquired.
Not applicable.
(b) Pro forma financial information.
Not applicable.
(c) Exhibits. The following exhibit is filed with this document:
Item Exhibits
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16.1 Letter from Arthur Andersen LLP to the Securities and
Exchange Commission dated April 10, 2002 regarding The
Wiser Oil Company's disclosure in the Current Report on
Form 8-K.
Item 8. Change in Fiscal Year.
Not applicable.
Item 9. Sales of Equity Securities Pursuant to Regulation S.
Not applicable.
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.
THE WISER OIL COMPANY
Date: April 10, 2002 By: /s/ A. Wayne Ritter
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A. Wayne Ritter
President
INDEX TO EXHIBITS
Item
Number Exhibit
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16 Letter from Arthur Andersen LLP to the
Securities and Exchange Commission dated
April 10, 2002 regarding The Wiser Oil
Company's disclosure in the Current Report
on Form 8-K.
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.
THE WISER OIL COMPANY
Date: April 10, 2002 By: /s/ A. Wayne Ritter
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A. Wayne Ritter
President