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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
...........
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR SECTION 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of Earliest Event Reported) September 30, 1998
ATLANTIC TELE-NETWORK, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 0-19551 47-072886
(State or other jurisdiction (Commission File (IRS Employer
of incorporation) Number) Identification No.)
19 ESTATE THOMAS/HAVENSIGHT 00801
P.O. BOX 12030 (Zip Code)
ST. THOMAS, U.S. VIRGIN ISLANDS
(Address of principal executive offices)
(340) 777-8000
(Registrant's telephone number, including area code)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
In its proxy statement dated April 23, 1998 for its annual meeting of
stockholders, Atlantic Tele-Network, Inc. (the "Company") stated: "Deloitte
& Touche served as the Company's independent public accountants for 1997...
The Company has not selected auditors for the current year. The Board of
Directors will make such selection later in the year." The Board of
Directors has not yet made such selection but expects to do so soon.
On or about September 30, 1998, a representative of Deloitte & Touche LLP
orally notified the Company that Deloitte & Touche LLP was declining to be
considered for selection as the Company's auditor for the current year and
Deloitte & Touche LLP sent the Company a letter confirming that the client
- - auditor relationship between the Company and Deloitte & Touche LLP has
ceased.
The reports of Deloitte & Touche LLP on the Company's 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.
In connection with the audits of the Company's financial statements for
each of the Company's two most recent fiscal years and in the subsequent
interim period, there were no disagreements with Deloitte & Touche LLP on
any matters of accounting principles or practices, financial statement
disclosure, or auditing scope and procedures which, if not resolved to the
satisfaction of Deloitte & Touche LLP, would have caused Deloitte & Touche
LLP to make reference to the matter in their report. The Company has
provided Deloitte & Touche LLP with a copy of this Form 8-K and has
requested Deloitte & Touche LLP to furnish a letter addressed to the
Commission stating whether it agrees with the above statements. A copy of
that letter, dated October 19, 1998, is filed as Exhibit 16.1 to this Form
8-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits.
Exhibit No. Description
- ----------- -----------
16.1 Letters regarding change in certifying accountant.
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.
ATLANTIC TELE-NETWORK, INC.
By: /s/ Michael E. Holmstrom
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Michael E. Holmstrom
Chief Financial Officer, Secretary
and Treasurer
Date: October 19, 1998
EXHIBIT INDEX
Exhibit No. Description
- ----------- -----------
16.1 Letters regarding change in certifying accountant.
EXHIBIT 16.1
DELOITTE &
TOUCHE LLP
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2000 First National Center Telephone: (402) 346-7788
Omaha, Nebraska 68102-1504 Facsimile: (402) 346-0711
(402) 344-0372
October 19, 1998
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of Atlantic
Tele-Network, Inc. dated October 19, 1998.
Yours truly,
Deloitte & Touche LLP