SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 8-K/A
Current Report Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) January 2, 2002
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Heilig-Meyers Company
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(Exact name of registrant as specified in its charter)
Virginia 1-8484 54-0558861
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) file number) Identification No.)
12560 West Creek Parkway, Richmond, Virginia 23238
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (804) 784-7300
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N/A
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(Former name or former address, if changed since last report
Item 4. Changes in Registrant's Certifying Accountant
On August 16, 2000, Heilig-Meyers Company and certain of its
subsidiaries (collectively, "the Company") filed voluntary petitions for relief
under Chapter 11, Title 11 of the United States Bankruptcy Code with the United
States Bankruptcy Court for the Eastern District of Virginia, procedurally
consolidated case number 00-34533. In connection with the on-going
administration of its Chapter 11 cases, on January 2, 2002, the Company
dismissed Deloitte & Touche LLP ("Deloitte") as its independent accountant. The
Company's decision was recommended and approved by the Company's Board of
Directors.
Deloitte's reports on the Company's financial statements for fiscal
years ended February 29, 2000 and February 28, 1999 contained no adverse opinion
or disclaimer of opinion, and were not qualified or modified as to uncertainty,
audit scope, or accounting principles. Certain shareholders of the Company have
instituted legal proceedings against Deloitte, and the Company is currently
reviewing its legal options regarding Deloitte. However, during the Company's
two fiscal years ended February 29, 2000 and the subsequent interim period
preceding Deloitte's dismissal there were no disagreements between the Company
and Deloitte regarding any matters of accounting principles or practices,
financial statement disclosure, or auditing scope or procedures which, if not
resolved to Deloitte's satisfaction, would have caused them to make reference in
their report to the matter. Deloitte has not issued an audit report on any of
the Company's financial statements since February 29, 2000.
A letter from Deloitte regarding the above matters is included as Exhibit 16.1
to this Form 8-K/A.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit 16.1 - Letter from Deloitte.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has caused this report to be signed on its behalf by the undersigned
thereunto duly authorized.
HEILIG-MEYERS COMPANY
Date: January 17, 2002 By: /s/Ronald L. Barden
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Ronald L. Barden
Managing Director of
Reorganization