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) June 13, 2002
RAWLINGS SPORTING GOODS COMPANY, INC.
on behalf of the
RAWLINGS SPORTING GOODS COMPANY, INC. SAVINGS PLAN
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(Exact name of Registrant as specified in its charter)
Delaware 0-24450 43-1674348
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(State or other jurisdiction of (Commission File Number) (I.R.S. Employer
incorporation) Identification No.)
1859 Intertech Drive, Fenton, Missouri 63026
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (314) 349-5000
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ITEM 5. OTHER EVENTS.
Effective June 13, 2002, Rawlings Sporting Goods Company, Inc.
("Rawlings") as administrator of the Rawlings Sporting Goods Company, Inc.
Savings Plan (the "Plan") dismissed Arthur Andersen LLP ("Andersen") as the
Plan's independent public accountants and engaged KPMG LLP ("KPMG") to serve as
the principal accountant to audit the Plan's financial statements for the year
ending December 31, 2001. Andersen audited the Plan's financial statements for
the year 2000.
In connection with its audit for the year 2000, and during the
subsequent interim period preceding the engagement of KPMG, there were no
disagreements with Andersen on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure. Andersen's report
on the financial statements for the year 2000 did not contain an adverse opinion
or a disclaimer of opinion and was not qualified or modified as to uncertainty,
audit scope or accounting principles.
During the last two years, and during the subsequent interim period
preceding the engagement of KPMG, Andersen did not advise, and has not indicated
to Rawlings that it had reason to advise, Rawlings of any reportable event, as
defined in Item 304(a) of Regulation S-K of the Securities Exchange Act of 1934,
as amended. Rawlings requested that Andersen furnish it with a letter addressed
to the Securities and Exchange Commission stating whether or not it agrees with
the statements made in this Form 8-K. A copy of the letter from Andersen dated
July 1, 2002, stating its agreement with the foregoing disclosures is filed as
Exhibit 16 to this Form 8-K.
During the last year, and during the subsequent interim period
preceding the engagement of KPMG, Rawlings had not consulted KPMG regarding the
application of accounting principles to a specified transaction, either
contemplated or proposed, or the type of audit opinion that might be rendered on
the Plan's financial statements or any other matter that would be required to be
reported in this Current Report on Form 8-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND
EXHIBITS.
(a) Financial Statements of Business Acquired: None
(b) Pro Forma Financial Information: None
(c) Exhibits:
16. Letter from Arthur Andersen LLP to the Securities and
Exchange Commission
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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.
RAWLINGS SPORTING GOODS
COMPANY, INC. SAVINGS PLAN
By: Rawlings Sporting Goods Company, Inc.
Plan Administrator
Date: July 1, 2002 By: /s/ Steven M. Walden
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Name: Steven M. Walden
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Title: Treasurer
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EXHIBIT INDEX
16. Letter from Arthur Andersen LLP to the Securities and Exchange
Commission
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