SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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 3, 2002
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TRUMP ATLANTIC CITY ASSOCIATES
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(Exact Name of Registrant as Specified in Charter)
New Jersey 333-00643 22-3213714
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(State or other jurisdiction (Commission File Number) (I.R.S. Employer
of incorporation) Identification Number)
1000 Boardwalk
Atlantic City, New Jersey 08401
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (609) 449-6515
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TRUMP ATLANTIC CITY FUNDING, INC.
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(Exact Name of Registrant as Specified in Charter)
Delaware 333-00643-02 22-3418939
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(State or other jurisdiction (Commission File Number) (I.R.S. Employer
of incorporation) Identification Number)
1000 Boardwalk
Atlantic City, New Jersey 08401
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (609) 449-6515
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TRUMP ATLANTIC CITY FUNDING II, INC.
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(Exact Name of Registrant as Specified in Charter)
Delaware 333-43979-03 22-3550202
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(State or other jurisdiction (Commission File Number) (I.R.S. Employer
of incorporation) Identification Number)
1000 Boardwalk
Atlantic City, New Jersey 08401
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (609) 449-6515
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TRUMP ATLANTIC CITY FUNDING III, INC.
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(Exact Name of Registrant as Specified in Charter)
Delaware 333-43975-03 22-3550203
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(State or other jurisdiction (Commission File Number) (I.R.S. Employer
of incorporation) Identification Number)
1000 Boardwalk
Atlantic City, New Jersey 08401
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (609) 449-6515
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Dismissal of Previous Independent Accountants.
(i) On June 3, 2002, each of (a) Trump Hotels & Casino Resorts, Inc.,
or THCR, and Trump Hotels & Casino Resorts Holdings, L.P., or
THCR Holdings, (b) Trump Atlantic City Associates, or Trump AC,
(c) Trump's Castle Associates, L.P., or Trump's Castle, and their
respective subsidiaries, collectively, the Company, dismissed
Arthur Andersen LLP, or Andersen, as its independent public
accountants. THCR's Audit Committee and Board of Directors and
Trump's Castle's Board of Partner Representatives participated in
and approved the decision to dismiss Andersen.
(ii) The reports of Andersen on the financial statements of (a) THCR
and THCR Holdings, (b) Trump AC and (c) Trump's Castle 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 principles.
(iii) During the two most recent fiscal years and through June 3,
2002, there have been no disagreements between the Company 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 the Company's financial
statements for such periods.
(iv) During the two most recent fiscal years and through June 3, 2002,
there have been no reportable events (as defined in Item
304(a)(1)(v) of Regulation S-K under the Securities Act of 1933).
(v) At the request of the Company, Andersen furnished a letter
addressed to the SEC stating that it agrees with the above
statements. A copy of such letter, dated June 3, 2002, is filed
as Exhibit 16.1 to this Form 8-K.
(b) Engagement of New Independent Accountants.
(i) The Company has engaged Ernst & Young LLP, or E&Y, as its new
independent accountants as of June 3, 2002. During the two most
recent fiscal years and through June 3, 2002, the Company has not
consulted with E&Y 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 5. OTHER EVENTS.
Filed herewith, as Exhibit 99.1, is a News Release, dated June 3, 2002,
of Trump Hotels & Casino Resorts, Inc.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
16.1 Letter, dated June 3, 2002, from Arthur Andersen LLP to the
Securities and Exchange Commission.
99.1 News Release, dated June 3, 2002, of Trump Hotels & Casino
Resorts, Inc.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934,
each of the registrants has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
TRUMP ATLANTIC CITY ASSOCIATES
By: Trump Atlantic City Holding, Inc.,
It's Managing General Partner
Date: June 4, 2002 By: /s/ JOHN P. BURKE
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Name: John P. Burke
Title: Vice President and Treasurer
TRUMP ATLANTIC CITY FUNDING, INC.
Date: June 4, 2002 By: /s/ JOHN P. BURKE
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Name: John P. Burke
Title: Treasurer
TRUMP ATLANTIC CITY FUNDING II, INC.
Date: June 4, 2002 By: /s/ JOHN P. BURKE
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Name: John P. Burke
Title: Treasurer
TRUMP ATLANTIC CITY FUNDING III, INC.
Date: June 4, 2002 By: /s/ JOHN P. BURKE
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Name: John P. Burke
Title: Treasurer
EXHIBIT INDEX
Exhibit No. Description Page No.
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16.1 Letter, dated June 3, 2002, from Arthur Andersen LLP
to the Securities and Exchange Commission.
99.1 News Release, dated June 3, 2002, of Trump Hotels &
Casino Resorts, Inc.