SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
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Current Report for Event Occurring June 6, 2002
LODGIAN, INC.
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(Exact name of registrant as specified in its charter)
Delaware 001-14537 52-2093696
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(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification Number)
3445 Peachtree Road, N.E.
Suite 700, Atlanta, Georgia 30326
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (404) 364-9400
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Item 4. Changes in Registrant's Certifying Accountant.
On June 6, 2002, Lodgian, Inc. ("Lodgian") pursuant to the
direction of its Audit Committee, dismissed its independent public accountants,
Arthur Andersen LLP ("Arthur Andersen") and on June 6, 2002, pursuant to the
directions of the Audit Committee, the Lodgian board of directors appointed
Deloitte & Touche, LLP as its independent auditors.
Arthur Andersen's reports on Lodgian's consolidated financial
statements for each of the years ended December 31, 2001 and 2000 did not
contain an adverse opinion or disclaimer of opinion nor were they qualified or
modified as to uncertainty, audit scope or accounting principles, except that
Arthur Andersen's report on the consolidated financial statements for the year
ended December 31, 2001 contained a modification as to the substantial doubt of
Lodgian's ability to continue as a going concern. In addition, during each of
the years ended December 31, 2001 and 2000 and during the subsequent interim
period through June 6, 2002, there were no disagreements with Arthur Andersen on
any matter of accounting principles or practices, financial statement disclosure
or auditing scope or procedure, which disagreements, if not resolved to Arthur
Andersen's satisfaction, would have caused them to make reference to the subject
matter of the disagreements in connection with their reports.
None of the reportable events listed in Item 304(a)(1)(v) of
Regulation S-K occurred for the fiscal years ended December 31, 2001 and 2000 or
the subsequent interim period through June 6, 2002.
Lodgian provided Arthur Andersen with a copy of the above
disclosures and has attached Arthur Andersen's letter dated June 6, 2002,
indicating its agreement with these statements. Refer to Exhibit 16.
During the fiscal years ended December 31, 2001 and 2000 and
the subsequent interim period through June 6, 2002, Lodgian did not consult with
Deloitte and Touche, LLP with respect to the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of audit opinion that might be rendered on Lodgian's consolidated financial
statements, or with regard to any of the items set forth in Item 304(a)(2)(i)
and (ii) of Regulation S-K.
Item 7. Financial Statements and Exhibits.
(c) Exhibits
16. Letter dated June 6, 2002 from Arthur Andersen to the
Securities and Exchange Commission.
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Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.
Lodgian, Inc.
By: /s/ Richard Cartoon
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Name: Richard Cartoon
Title: Executive Vice President and
Chief Financial Officer
Date: June 6, 2002
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EXHIBIT INDEX
16. Letter dated June 6, 2002 from Arthur Andersen to the
Securities and Exchange Commission.
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