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
December 3, 2001
DAVEL COMMUNICATIONS, INC.
(Exact name of registrant as specified in its charter)
Delaware 0-22610 59-3538257
(State or other jurisdiction (Commission file number) (I.R.S. Employer
of incorporation) identification Number)
10120 Windhorst Road, Tampa, Florida 33619
(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (813) 628-8000
Item 4. Changes in Registrant's Certifying Accountant
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Effective December 3, 2001, Registrant, through action of its Audit Committee,
engaged Aidman, Piser & Company, P.A. as its independent auditors for the fiscal
year ended December 31, 2001. The Registrant dismissed its previous independent
accountants, Arthur Andersen LLP, effective December 3, 2001.
In connection with the audits of the two fiscal years ending December 31, 2000
and during subsequent interim periods, there have been no disagreements on any
matters of accounting principles or practices, financial statement disclosure,
or auditing scope and procedures which, if not resolved to the satisfaction of
Arthur Andersen LLP, would have caused Arthur Andersen LLP to make reference to
the matter in their report.
The reports of Arthur Andersen LLP on the consolidated financial statements for
the past two fiscal years 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, except that (i) the report of Arthur Andersen dated March
16, 2000 (except with respect to the matters discussed in Note 20, as to which
the date is December 20, 2000), relating to the consolidated financial
statements of Davel Communications, Inc. as of December 31, 1999, contained an
emphasis of matter paragraph related to potential going concern issues arising
after the twelve-month reporting window and (ii) the report of Arthur Andersen
dated March 30, 2001, relating to the consolidated financial statements of Davel
Communications, Inc. as of December 31, 2000, contained a going concern
modification.
The Registrant has requested Arthur Andersen LLP to furnish it a letter
addressed to the Commission stating whether it agrees with the above statement.
A copy of that letter, dated December 3, 2001, is filed as Exhibit 16.1.
Item 7. Financial Statements and Exhibits
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(c) Exhibits
16.1 Letter from Arthur Andersen LLP to the Commission, dated December
3, 2001, regarding its agreement with the statements made in the
Current Report on Form 8-K.
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.
DAVEL COMMUNICATIONS, INC.
Date: December 3, 2001 /s/ Marc S. Bendesky
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Marc S. Bendesky
Chief Financial Officer
INDEX TO EXHIBITS
DAVEL COMMUNICATIONS GROUP, INC.
Number Exhibit Description
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16.1 Letter from Arthur Andersen LLP to the Commission, dated December 3, 2001,
regarding its agreement with the statements made in the Current Report on
Form 8-K.