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
Date of Report (Date of earliest event reported) OCTOBER 31, 2002
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BLACK WARRIOR WIRELINE CORP.
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(Exact name of registrant as specified in its charter)
DELAWARE 0-18754 11-2904094
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(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
100 ROSECREST LANE, COLUMBUS, MISSISSIPPI 39701
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(Address of principal executive offices)
Registrant's telephone number, including area code: (662) 329-1047
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(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On October 31, 2002, Black Warrior Wireline Corp. (the "Company")
engaged Grant Thornton LLP ("Grant Thornton") as its principal accountants. The
Company's audit committee and board of directors approved the engagement of
Grant Thornton.
During the fiscal years ended December 31, 2001 and December 31, 2000,
including the subsequent interim periods through October 31, 2002, the date of
Grant Thornton's engagement, the Company (or anyone on its behalf) did not
consult with Grant Thornton regarding (i) either: 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 Company's financial statements
and either a written report was provided to the Company or oral advice was
provided that Grant Thornton concluded was an important factor considered by the
Company in reaching a decision as to an accounting, auditing or financial
reporting issue; or (ii) any matter that was either the subject of a
disagreement (as defined in paragraph 304(a)(1)(iv) of Regulation S-K and the
related instructions to that item) with the Company's former principal
accountants or a reportable event (as described in paragraph 304(a)(1)(v) of
Regulation S-K) involving the Company's former principal accountants.
On October 31, 2002, the Company provided Grant Thornton with a copy of
this report prior to filing it with the Securities and Exchange Commission
("Commission") to provide Grant Thornton with an opportunity to furnish to the
Company a letter addressed to the Commission containing any new information,
clarification of the Company's expression of its views, or the respects in which
Grant Thornton does not agree with the statements made by the Company in this
Current Report in response to Item 304(a) of Regulation S-K. Grant Thornton did
not furnish such a letter to the Company.
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.
BLACK WARRIOR WIRELINE CORP.
Dated: November 1, 2002 By: /s/ William L. Jenkins
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William L. Jenkins, President
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