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
FEBRUARY 9, 2006
DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED)
JWH GLOBAL TRUST
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
Delaware 000-22887 36-4113382
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(STATE OR OTHER JURISDICTION (COMMISSION FILE (IRS EMPLOYER
OF INCORPORATION) NUMBER) IDENTIFICATION NO.
550 W. Jackson Blvd., Chicago, IL 60661
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(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (312) 788-2000
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Not applicable.
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(FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT.)
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Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (SEE General Instruction A.2. below):
[ ] Written communications pursuant to Rule 425 under Securities Act (17 CFR
230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))
ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) On February 9, 2006, JWH Global Trust (the "Company") received
notification that the firm of KPMG LLP ("KPMG") has resigned as the Company's
independent accountants and that the client-auditor relationship between the
Company and KPMG has ceased, effective immediately.
In connection with the audits of the two fiscal years ended December 31,
2004 and 2003 and the subsequent interim period through February 9, 2006, there
were no disagreements between the Company and KPMG on any matters of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure, which, if not resolved to the satisfaction of KPMG, would have been
referred to in their reports. KPMG's reports on the Company's financial
statements for the years ended December 31, 2004 and 2003 did not contain an
adverse opinion or a disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles. In addition, in connection
with the audits of the two fiscal years ended December 31, 2004 and 2003 and the
subsequent interim period through February 9, 2006, there were no reportable
events (as defined in Item 304(a)(1)(v) of Securities and Exchange Commission
Regulation S-K).
The Company has provided KPMG with a copy of this disclosure. Exhibit 16.1
attached hereto is a copy of KPMG's letter, dated February 15, 2006.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.
(d) Exhibits.
The following exhibit is filed as part of this report:
Exhibit
Number Description
16.1 Letter from KPMG LLP, dated February 15, 2006
SIGNATURES
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.
JWH GLOBAL TRUST
By: Refco Commodity Management, Inc.
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its Managing Owner
Date: February 15, 2006 By: /s/ Richard C. Butt
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Name: Richard C. Butt
Title: President
EXHIBIT INDEX
Exhibit
Number Description
16.1 Letter from KPMG LLP, dated February 15, 2006