As filed with the Securities and Exchange Commission on November 14, 2000
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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
AMENDMENT NO. 1
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (date of earliest event reported): NOVEMBER 14, 2000
PLAYBOY ENTERPRISES, INC.
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(Exact name of registrant as specified in its charter)
DELAWARE 1-6813 36-4249478
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(State or other jurisdiction of (Commission File (IRS Employer
incorporation Number) Identification No.)
680 NORTH LAKE SHORE DRIVE, CHICAGO, ILLINOIS 60611
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (312) 751-8000
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NOT APPLICABLE
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(Former name or former address, if changed since last report)
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This Amendment No. 1 amends the Current Report on Form 8-K of
the Registrant dated October 19, 2000 (the "Form 8-K"). The Form 8-K stated that
PricewaterhouseCoopers LLP was dismissed as the Registrant's independent
accountants and that Ernst & Young LLP was engaged as the Registrant's new
independent accountants, each effective as of the filing by the Registrant of
its Quarterly Report on Form 10-Q for the nine-month period ended September 30,
2000 (the "Form 10-Q"). The Form 10-Q was filed on November 14, 2000 and,
accordingly, Items 4 and 7 of the Form 8-K are hereby amended by deleting those
Items in their entirety and replacing them with the following:
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
(a) DISMISSAL OF INDEPENDENT ACCOUNTANTS. On November 14, 2000,
the Registrant and its subsidiaries dismissed PricewaterhouseCoopers LLP as
their independent accountants.
The independent accountants' reports of PricewaterhouseCoopers
LLP on the consolidated financial statements of the Registrant for each of the
fiscal years ended December 31, 1999 and December 31, 1998 contained no adverse
opinion or disclaimer of opinion and neither of those reports was qualified or
modified as to uncertainty, audit scope or accounting principle.
During the Registrant's two fiscal years ended December 31,
1999 and December 31, 1998, and through the date of this Current Report on Form
8-K/A, there were no disagreements between the Registrant and
PricewaterhouseCoopers LLP 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 PricewaterhouseCoopers
LLP, would have caused it to make reference to the subject matter of the
disagreement in connection with its report.
The Registrant has requested PricewaterhouseCoopers LLP to
furnish it a letter addressed to the Securities and Exchange Commission stating
whether it agrees with the above statements. A copy of that letter is filed as
Exhibit 16.1 to this Current Report on Form 8-K.
(b) ENGAGEMENT OF INDEPENDENT ACCOUNTANTS. On November 14, 2000,
upon the recommendation of its Audit Committee, the Registrant's Board of
Directors appointed Ernst & Young LLP as its new independent accountants.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
16.1 Letter from PricewaterhouseCoopers LLP to the
Securities and Exchange Commission dated November 14,
2000
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SIGNATURES
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Pursuant to the requirements of the Securities and Exchange
Act of 1934, the Registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.
PLAYBOY ENTERPRISES, INC.
By: /s/ Linda G. Havard
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Name: Linda G. Havard
Title: Executive Vice President,
Finance and Operations, and
Chief Financial Officer
(Authorized Officer and
Principal Financial and
Accounting Officer)
Dated: November 14, 2000
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