SECURITIES AND EXCHANGE CONMISSION
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) June 24, 1999
WHIRLPOOL CORPORATION
----------------------------------------------------
(Exact name of registrant as specified in its charter)
Delaware 1-3932 38-1490038
- ---------------------------- ---------------- -------------------
(State or other jurisdiction (Commission File (I.R.S. Employer
of incorporation) Number) Identification No.)
2000 M63 North, Benton Harbor, Michigan 49022-2692
---------------------------------------------------------
(Address of principal executive officers) (Zip Code)
(616)-923-5000
--------------------------------------------------
Registrant's telephone number, including area code
Item 4 Changes in Registrant's Certifying Accountants
- ------------------------------------------------------
The Board of Directors of the Registrant's subsidiary, Brasmotor S.A.
("Brasmotor"), approved on June 24, 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 Brasmotor effective July 1, 1999.
The reports of PricewaterhouseCoopers Auditores Independentes, Brazil, on the
financial statements of Brasmotor 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 Brasmotor for each
of the two fiscal years ended December 31, 1998 and through June 24, 1999, 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 June 25, 1999 is filed as Exhibit 1 to this
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 hereunto duly authorized.
WHIRLPOOL CORPORATION
Registrant
Date: June 30, 1999 By: /s/ Robert T. Kenagy
-------------------------------------
Name: Robert T. Kenagy
Title: Associate General Counsel and
Secretary
June 25, 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 June 24, 1999 of Whirlpool Corporation and
are in agreement with the statements contained therein.
Yours very truly,
PricewaterhouseCoopers
Auditores Independentes
Sao Paulo, Brazil