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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): October 1, 2001
Newmark Homes Corp.
(Exact name of registrant as specified in its charter)
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Delaware 000-23677 76-0460831
(State or other jurisdiction (Commission File Number) (IRS Employer Identification No.)
of incorporation or organization)
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1200 Soldiers Field Drive
Sugar Land, Texas 77479
(Address of Registrant's principal executive offices)
281-243-0100
(Registrant's telephone number, including area code)
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On October 1, 2001, Newmark Homes Corp. (the "Company") dismissed
BDO Seidman, LLP as its independent accountants. The Company engaged Ernst &
Young, LLP as its new independent certified public accountants as of October 1,
2001. The Company had not consulted Ernst & Young, LLP on any accounting or
auditing issues. The Company's Audit Committee participated in and approved the
decision to change independent accountants.
The reports of BDO Seidman, LLP on the financial statements for
the past two years contained no adverse opinion or disclaimer of opinion and
were not qualified or modified as to uncertainty, audit scope or accounting
principle.
In connection with its audits for the two most recent years and
through October 1, 2001, there have been no disagreements with BDO Seidman, 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 BDO Seidman, LLP would have caused them to make reference
thereto in their report on the financial statements for such years.
During the last two years and for the interim period through
October 1, 2001, there were no reportable events of the type described in Item
304 (a) (1) (v) of Regulation S-K.
The Company requested that BDO Seidman, LLP furnish it with a
letter addressed to the SEC stating whether or not it agrees with the above
statements. A copy of such letter, dated October 3, 2001, is filed as Exhibit 1
to this Form 8-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Exhibits
99.1 Letter from BDO Seidman, LLP dated October 3, 2001.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
NEWMARK HOMES CORP., a Delaware
corporation
By: /s/ Terry C. White
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Terry C. White
Senior Vice President and Secretary
Date: October 5, 2001
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EXHIBIT INDEX
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EXHIBIT
NUMBER DESCRIPTION
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99.1 Letter from BDO Seidman, LLP dated October 3, 2001.
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