SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 12, 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): November 30, 2001
FIRSTMARK CORP.
(Exact name of Registrant as specified in its Charter)
MAINE
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(State or other jurisdiction of incorporation or organization)
0-20806 01-0389195
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(Commission file number) (I.R.S. Employer Identification
Number)
2700 Via Fortuna, Suite 400,
Austin, Texas 78746
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (512) 306-8222
No Change
(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On November 30, 2001, the Registrant dismissed Deloitte & Touche LLP as
its independent accountants. The Registrant's Board of Directors participated in
and approved the decision to change independent accountants. The reports of
Deloitte & Touche LLP on the Registrant's financial statements for the past two
fiscal years contained no adverse opinion or disclaimer of opinion and were not
modified as to uncertainty, audit scope or accounting principles (except for
explanatory paragraphs with respect to a going concern uncertainty).
In connection with its audits for the Registrant's two most recent
fiscal years and through November 30, 2001, there have been no disagreements
with Deloitte & Touche LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure which, if not
resolved to the satisfaction of Deloitte & Touche LLP would have caused Deloitte
& Touche LLP to make reference thereto in their reports on the Registrant's
financial statements for such years and/or interim periods. The Registrant has
requested that Deloitte & Touche LLP furnish it with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the above
statement. A copy of such letter, dated December 12, 2001, is filed as Exhibit
16.1 herewith.
On December 6, 2001, the Registrant engaged Ernst & Young LLP as its
new independent accountants. During the Registrant's two most recent fiscal
years and through December 6, 2001, no consultations have occurred between the
Registrant and Ernst & Young LLP which concerned the subject matter of a
disagreement with Deloitte & Touche LLP. As of December 6, 2001, Ernst & Young
LLP has not rendered any written or oral advice to the Registrant on the
application of accounting principles to a specific transaction or the type of
audit opinion that might be rendered on the Registrant's financial statements.
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ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Exhibits.
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<Caption>
(16) Letter Regarding Change in Certifying Accountant
16.1 Letter from Deloitte & Touche LLP
</Table>
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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.
December 17, 2001 FIRSTMARK CORP.
By: /s/ KURT J. RECHNER
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Kurt J. Rechner
Chief Financial Officer and Treasurer
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INDEX TO EXHIBITS
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<Caption>
EXHIBIT
NUMBER DESCRIPTION
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16.1 Letter from Deloitte & Touche LLP
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