SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES AND EXCHANGE ACT
Date of report (Date of earliest event reported): January 27, 2000
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ARTHUR TREACHER'S, INC..
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(Exact Name of Registrant as Specified in Charter)
UTAH 0-22315 34-1413104
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
7400 BAYMEADOWS WAY, SUITE 300, JACKSONVILLE FLA. 32256
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (904) 739-1200
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Item 4. Changes in Registrant's Certifying Accountant.
On January 27, 2000, Arthur Treacher's, Inc. (the "Company") dismissed
Lytkowski & Pease LLP (the "Former Accountant"). The Former Accountant had
served as the Company's independent public accountant prior to its dismissal.
The Former Accountant's report on the financial statements for the past year did
not contain any adverse opinion or a disclaimer of opinion, nor was it qualified
or modified as to any uncertainty, audit scope or accounting principles. There
were no disagreements with the Former Accountant on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure.
The Company has engaged Daris Monk & Company to replace the Former
Accountant as the Company's independent certifying public accountant. The
engagement of the new accountant was ratified by the Company's Board of
Directors on March 19, 2000.
Item 7. Financial Statements and Exhibits
(c) Exhibits:
16.1 Letter on change in certifying public accountant.*
* To be filed by amendment.
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, the registrant has duly caused this report to be signed on behalf by the
undersigned hereunto duly authorized.
March 27, 2000 ARTHUR TREACHER'S INC.
By:/s/ William Saculla, President
William Saculla, President