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., 401(k) Plan
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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, the trustee of the Lodgian, Inc. 401 (k)
Plan ("the Plan") 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, appointed
Gifford Hillegass & Ingwersen, P.C. as its independent auditors.
Arthur Andersen's reports on the Plan for each of the years
ended December 31, 2000 and 1999 did not contain an adverse opinion or
disclaimer of opinion nor were they qualified or modified as to uncertainty,
audit scope or accounting principles. In addition, during each of the years
ended December 31, 2000 and 1999 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, 2000 and 1999
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, 2000 and 1999 and
the subsequent interim period through June 6, 2002, Lodgian did not consult
with Gifford Hillegass & Ingwersen, P.C. 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 the Plan's 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., 401(k) Plan
By: /s/ Daniel E. Ellis
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Name: Daniel E. Ellis
Title: Senior Vice President,
Legal Affairs
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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