EXHIBIT 16.0
UNITED STATES
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) October 25, 2001
Energy West Incorporated
(EXACT NAME OF REGISTRANT AS SPECIFIED IN CHARTER)
Montana 0-14183 81-0141785
(STATE OR OTHER JURISDICTION (COMMISSION (IRS EMPLOYER
OF INCORPORATION) FILE NUMBER) IDENTIFICATION NO)
1 First Avenue South 59401
Great Falls, Montana (ZIP CODE)
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)
Registrant's telephone number, including area code (406) 791-7500
Not Applicable
PAGE 2--8-K--FILED BY ENERGY WEST INCORPORATED
(FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Dismissal of Independent Accounting Firm.
(i) On October 25, 2001, the registrant dismissed Ernst &
Young (the "principal accountant") as its independent
accountant.
(ii) None of the principal accountant's reports on the
financial statements of the registrant for the
registrant's two most recent fiscal years contained
an adverse opinion or a disclaimer of opinion, or was
qualified or modified as to uncertainty, audit scope,
or accounting principles.
(iii) The decision to change independent accountants was
approved by the board of directors of the registrant.
(iv) During the preceding two fiscal years and any
subsequent interim period preceding the dismissal of
the principal accountant, the registrant had no
disagreements with the principal accountant 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 the principal accountant, would
have caused the principal accountant to make
reference to the subject matter of the disagreements
in connection with the principal accountant's
reports.
(v) None of the reportable events listed in paragraphs
(a) (1) (v) (A) - (D) of Item 304 of Regulation S-K
occurred during the two most recent fiscal years and
any subsequent interim periods preceding the
dismissal of the principal accountant.
(vi) The registrant requested that the principal
accountant furnish a letter stating whether or not
the principal accountants agree with the above
statements. A copy of this letter, dated October 30,
2001, is filed as Exhibit 16.1 to this Form 8-K.
(b) Engagement of New Independent Accountants.
(i) On October 31, 2001, the registrant formally engaged
Deloitte & Touche (the "new independent accountant")
to audit the registrant's financial statements. The
new independent accountant was not consulted on any
matter described in Item 304 (a) (2) of Regulation
S-K during the registrant's two most recent fiscal
years and subsequent interim periods preceding the
engagement of the new independent accountant. The new
independent accountant has reviewed and approved the
content of the Report on Form 8-K and has declined
the opportunity to file any clarifying statement with
the Commission.
PAGE 3--8-K--FILED BY ENERGY WEST INCORPORATED
Item 7. Financial Statements and Exhibits.
The following exhibit is filed with this report:
Exhibit Description
- ------- -----------
16.1 Letter from Ernst & Young regarding its concurrence with the
registrant's statement regarding change of accountants.
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.
Date: November 1, 2001
ENERGY WEST INCORPORATED
By:
----------------------------------------
Edward J. Bernica
President and Chief Executive
Officer (Principal Executive Financial and
Accounting Officer)
EXHIBIT 16.1 TO FORM 8-K
October 30, 2001
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated October 25, 2001, of Energy West
Incorporated and are in agreement with the statements contained in paragraphs
(a)(i), (a)(ii), (a)(iv), (a)(v) and (a)(vi) on page 2 therein. We have no basis
to agree or disagree with other statements of the registrant contained therein.
/s/ Ernst & Young LLP