CONFORMED COPY
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) February 8, 1999
WHIRLPOOL CORPORATION
_________________________________________
(Exact name of registrant as specified in its charter)
Delaware 1-3932 38-1490038
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(State or other jurisdiction (Commission File (I.R.S. Employer
of incorporation) Number) Identification No.)
2000 M63 North, Benton Harbor, Michigan 49022-2692
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(Address of principal executive officers) (Zip Code)
(616)-923-5000
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Registrant's telephone number, including area code
Item 4. Changes in Registrant's Certifying Accountants
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The Board of Directors of the Registrant's subsidiary, Multibras S.A.
Eletrodomesticos ("Multibras"), announced on February 8, 1999 the engagement of
Ernst & Young LLP as its independent auditors for the fiscal year ending
December 31, 1999 to replace the firm of PricewaterhouseCoopers Auditores
Independentes, Brazil, who were dismissed as auditors of Multibras effective
February 8, 1999. Multibras does not have an audit or similar committee of the
Board of Directors.
The reports of PricewaterhouseCoopers Auditores Independentes, Brazil, on the
financial statements of Multibras for the past two fiscal years did not contain
an adverse opinion or a disclaimer of opinion and were not qualified or modified
as to uncertainty, audit scope, or accounting principles.
In connection with the audits of the financial statements of Multibras for each
of the two fiscal years ended December 31, 1998, there were no disagreements
with PricewaterhouseCoopers Auditores Independentes, Brazil, on any matters of
accounting principles or practices, financial statement disclosure, or auditing
scope and procedures which, if not resolved to the satisfaction of
PricewaterhouseCoopers Auditores Independentes, Brazil, would have caused
PricewaterhouseCoopers Auditores Independentes, Brazil, to make reference to the
matter in their report. The Company has requested PricewaterhouseCoopers
Auditores Independentes, Brazil, to furnish it a letter addressed to the
Commission stating whether it agrees with the above statements. A copy of that
letter, dated February 8, 1999 is filed as Exhibit 1 to this Form 8-K.
Exhibit 1 to Form 8-K
February 8, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4 of Form 8-K dated February 8, 1999 of Whirlpool Corporation
and are in agreement with the statements contained therein.
Yours very truly,
PricewaterhouseCoopers
Auditores Independentes
Sao Paulo, Brazil
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 hereunto duly authorized.
WHIRLPOOL CORPORATION
Registrant
Date: February 12, 1999 By: /s/ Robert T. Kenagy
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Name: Robert T. Kenagy
Title: Associate General Counsel and Secretary