UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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 15, 2003
THE GRADALL COMPANY HOURLY EMPLOYEES' SAVINGS AND INVESTMENT PLAN
(Exact name of registrant as specified in its charter)
PENNSYLVANIA 0-12123 25-1199382
(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation or organization) File Number) Identification No.)
1 JLG DRIVE, MCCONNELLSBURG, PA 17233-9533
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code:
(7l7) 485-5161
Not Applicable
(Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant.
(a) Previous Independent Accountants.
(i) On October 15, 2003, Rea & Associates, Inc. resigned
as the independent accountants for the Gradall
Company Hourly Employees' Savings and Investment Plan
(the "Plan"). Rea & Associates, Inc. indicated that
they will not be registering with the Public Company
Accounting Oversight Board as mandated by the
Sarbanes-Oxley Act of 2002 and, accordingly, will be
precluded from providing audit services to the Plan
for the years ending December 31, 2003 and beyond.
(ii) The reports of Rea & Associates, Inc. on the
statements of net assets available for the benefits
of the Plan for the years ended December 31, 2001 and
2002, and the related statements of changes in net
assets available for benefits for the years ended
December 31, 2001 and December 31, 2002 contained no
adverse opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit or
accounting principle.
(iii) In connection with its audits of the Plan for the two
most recent fiscal years and through October 15,
2003, there have been no disagreements with Rea &
Associates, Inc. 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
Rea & Associates, Inc. would have caused them to make
reference thereto in their report on the financial
statements for such years.
(iv) During the two most recent fiscal years and through
October 15, 2003, there have been no reportable
events (as defined in Regulation S-K Item
304(a)(1)(v)).
(v) The Registrant has requested that Rea & Associates,
Inc. furnish it with a letter addressed to the SEC
stating whether or not it agrees with the above
statements. A copy of such letter, dated October 20,
2003, is filed as Exhibit 16.1 to this Form 8-K.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibits.
16.1 Letter from Rea & Associates, Inc., dated October 20,
2003.
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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 thereunto duly authorized.
The Gradall Company
Hourly Employees' Savings
and Investment Plan
(Registrant)
Date: October 20, 2003 /s/ Thomas D. Singer
-----------------------------
Thomas D. Singer
Senior Vice President, General
Counsel and Secretary
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EXHIBIT INDEX
Exhibit No. Description
- ----------- -----------
16.1 Letter from Rea & Associates, Inc., dated October 20, 2003.
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