UNITED STATES SECURITES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15 (d) OF THE
SECURITIES AND EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): July 24, 2002
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Commission File Number 1-11577
FALCON PRODUCTS, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 43-0730877
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification Number)
9387 DIELMAN INDUSTRIAL DRIVE 63132
ST. LOUIS, MISSOURI (Zip Code)
(Address of principle executive offices)
(314) 991-9200
(Registrant's telephone number, including area code)
Item 4. Changes in Registrant's Certifying Accountant
On July 24, 2002, the Board of Directors of Falcon Products, Inc.
("Falcon's"), based on the recommendation of its Audit Committee, dismissed
Arthur Andersen LLP ("Andersen") as Falcon's independent public accountants
and engaged Ernst & Young LLP ("E&Y") to serve as Falcon's independent
public accountant for the fiscal year ending November 2, 2002. During the
fiscal years ended November 3, 2001, and October 28, 2000, and the
subsequent interim period through July 24, 2002, Falcon did not consult with
E&Y regarding any matter or events set forth in Items 304(a)(2)(i) and (ii)
of Regulation S-K.
Andersen's reports on Falcon's consolidated financial statements as of and
for each of the fiscal years ended November 3, 2001, and October 28, 2000,
did not contain an adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope or accounting
principles.
During the fiscal years ended November 3, 2001, and October 28, 2000 and
through July 24, 2002, there were no disagreements with Andersen on any
matter of accounting principle or practice, financial statement disclosure,
or auditing scope or procedure which, if not resolved to Andersen's
satisfaction, would have caused it to make reference to the subject matter
in connection with its report on Falcon's consolidated financial statements
for such years; and there were no reportable events as defined in Item
304(a)(1)(v) of Regulation S-K.
Falcon has provided Andersen with a copy of the preceding disclosures.
Andersen has communicated to us that they have informed the Securities and
Exchange Commission (SEC) that they are unable to provide letters that
corroborate or invalidate the statements in this disclosure, as required by
the SEC. As a result, no such letter is provided with this Form 8-K. In
addition, Andersen has announced that it will cease to practice before the
SEC effective August 31, 2002.
Signature
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, thereunto duly authorized.
FALCON PRODUCTS, INC.
By: \ s \ Michael J. Dreller
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Michael J. Dreller
Vice President Finance and CFO
(authorized signatory and
principal accounting officer)
Date: July 24, 2002