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: March 15, 2002
(Date of earliest event reported)
NATHAN'S FAMOUS, INC.
(Exact name of registrant as specified in its charter)
New York 0-3189 11-3166443
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(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification
incorporation) Number)
1400 Old Country Road, Westbury, New York 11590
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number including area code (516) 338-8500
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(Former name or former address, if changed since last report.)
Item 4. Changes in Registrant's Certifying Accountant
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(a) (i) On March 15, 2002, the Company determined to replace Arthur
Andersen LLP, the Company's independent public accountants for the fiscal year
ending March 25, 2001 and through the date of termination.
(ii) In connection with the audit for the Company's fiscal year ended March
25, 2001 and through the date of this report, there were no disagreements with
Arthur Andersen LLP on any matters of accounting principles or practices,
financial statement disclosure or auditing scope or procedure, which
disagreements, if not resolved to their satisfaction, would have caused it to
make a reference to the subject matter of the disagreement in connection with
its report.
(iii) The report of Arthur Andersen LLP for the year ended March 25, 2001
does not contain an adverse opinion or a disclaimer of opinion, or a
qualification or modification as to uncertainty, audit scope or accounting
principles.
(iv) The decision to change accountants was ratified by the Company's Audit
Committee on March 19, 2002.
(b) The Company has not had any discussions nor received any written
opinion or oral advice from Arthur Andersen LLP during the two most recent
fiscal years and any subsequent interim period with respect to either the
application of accounting principles to a specified transaction, either
completed or proposed, or as to the type of audit opinion that might be rendered
on the registrant's financial statements.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
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(c) Exhibits
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(16) Letter from Andersen LLP required by Item 304(a)(3) of Regulation
S-K.
Signatures
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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.
NATHAN'S FAMOUS, INC.
/s/ Ronald G. DeVos
Ronald G. DeVos
Vice President - Finance
Dated: March 19, 2002
March 19, 2002 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir/Madam We have read the paragraph of Item 4 included in the Form 8-K dated March 19, 2002 of Nathan's Famous, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, Arthur Andersen LLP By: /s/ Christopher P. Wright cc: Mr. Ronald G. DeVos, CFO, Nathan's Famous, Inc.