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): June 13, 2002
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RAWLINGS SPORTING GOODS, INC.
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(Exact name of registrant as specified in its charter)
Delaware 0-24450 43-1674348
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(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
1859 Intertech Drive, Fenton, Missouri 63026
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number,
including area code (636) 349-3500
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Item 4. Changes in Registrant's Certifying Accountant.
On June 13, 2002, the Board of Directors of Rawlings Sporting Goods,
Inc. ("Rawlings"), based on the recommendation of its Audit Committee, dismissed
Arthur Andersen LLP ("Andersen") as Rawlings's independent public accountants
and engaged KPMG LLP ("KPMG") to serve as Rawlings's independent public
accountants for the fiscal year 2002, effective immediately.
Andersen's reports on Rawlings's consolidated financial statements for
each of the fiscal years ended August 31, 2001 and 2000 did not contain an
adverse opinion or disclaimer of opinion, nor were they qualified or modified as
to uncertainty, audit scope or accounting principles.
During the fiscal years ended August 31, 2001 and 2000 and through June
13, 2002, there were no disagreements with Andersen on any matter of accounting
principle or practice, financial statement disclosure, or auditing scope or
procedure which, if not resolved to Andersen's satisfaction, would have caused
them to make reference to the subject matter in connection with their report on
Rawlings's consolidated financial statements for such years; and there were no
reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
Rawlings requested Andersen to furnish a letter addressed to the
Securities and Exchange Commission stating whether Andersen agrees with the
statements made above by Rawlings. A copy of this letter addressed to the
Securities and Exchange Commission, dated June 13, 2002, is filed as Exhibit 16
to this Form 8K.
During the years ended August 31, 2001 and 2000 and through June 13,
2002, Rawlings did not consult KPMG with respect to the application of
accounting principles to a specified transaction, either completed or proposed,
or the type of audit opinion that might be rendered on Rawlings's consolidated
financial statements, or any other matters or reportable events as set forth in
Items 304(a)(2)(i) and (ii) of Regulation S-K.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibits.
16. Letter of Arthur Andersen LLP regarding the change in
certifying accountant
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.
RAWLINGS SPORTING GOODS, INC.
By: /s/ William F. Lacey
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William F. Lacey
Vice President and Chief Financial Officer
Date: June 13, 2002
INDEX TO EXHIBITS
These exhibits are numbered in accordance with the Exhibit Table of Item 601 of
Regulation S-K.
Exhibit Description
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1 Not applicable.
2 Not applicable.
4 Not applicable.
16 Letter from Arthur Andersen LLP to the Securities and
Exchange Commission dated June___, 2002.
17 Not applicable.
20 Not applicable.
23 Not applicable.
24 Not applicable.