1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K/A2 CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported) July 8, 1997 PICO HOLDINGS, INC. ------------------- (Exact name of registrant as specified in charter) California 0-18786 94-2723335 ---------- ------- ---------- (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 875 Prospect Street, Suite 301, La Jolla, California 92037 - ---------------------------------------------------- ----- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (619) 456-6022 ------------------------------------------------------------- (Former name or former address, if changed since last report) 2 The Registrant amends Item 7, FINANCIAL STATEMENTS AND EXHIBITS, to read in full as follows: ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits. Exhibit Number Description - -------------- ----------- 16.2 Letter regarding Change in Certifying Accountant in response to Item 4. of Form 8-K/A filed September 24, 1997 from Deloitte & Touche LLP, independent auditors. 16.3 Letter regarding Change in Certifying Accountant in response to Item 4. of Form 8-K/A filed September 24, 1997 from Coopers & Lybrand L.L.P., independent auditors. 2 3 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. PICO HOLDINGS, INC. Dated: September 26, 1997 By: /s/ Gary W. Burchfield ------------------------------------- Gary W. Burchfield Chief Financial Officer and Treasurer 3 4 EXHIBIT INDEX EXHIBIT NUMBER DESCRIPTION - -------------- ----------- 16.2 Letter regarding Change in Certifying Accountant in response to Item 4. of Form 8-K/A filed September 24, 1997 from Deloitte & Touche LLP, independent auditors. 16.3 Letter regarding Change in Certifying Accountant in response to Item 4. of Form 8-K/A filed September 24, 1997 from Coopers & Lybrand L.L.P., independent auditors. 4