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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: March 15, 2002
(Date of earliest event reported)
NATHAN'S FAMOUS, INC.
(Exact name of registrant as specified in its charter)
New York 0-03189 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) (1) (i) On March 15, 2002, the Registrant dismissed Arthur Andersen
LLP, the Registrant's independent public accountants for the fiscal year ending
March 25, 2001.
(ii) In connection with the audit for the Registrant's fiscal years ended
March 26, 2000 and 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 Registrant's fiscal years
ended March 26, 2000 and 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 Registrant's
Audit Committee on March 19, 2002.
(v) The Registrant 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 consolidated financial statements.
(2) Effective March 25, 2002, the Registrant engaged Grant Thornton LLP to
act as its independent public accountants. Grant Thornton LLP will audit the
Registrant's consolidated financial statements for the fiscal year ending March
31, 2002.
During the Registrant's two most recent fiscal years and subsequent interim
period prior to engaging Grant Thornton LLP, neither the Registrant nor any
person acting on its behalf consulted with Grant Thornton LLP regarding either
(i) the application of accounting principles to a specified transaction, either
completed or proposed; or the type of audit opinion that might be rendered on
the Registrant's financial statements, and either a written report was provided
to the Registrant or oral advice was provided that the new accountant concluded
was an important factor considered by the Registrant in reaching a decision as
to the accounting, auditing or financial reporting issue; or (ii) any matter
that was either the subject of a disagreement with the Registrant's prior
accountant or a reportable event.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
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(c) Exhibits
(16) Letter from Arthur 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
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Ronald G. DeVos
Vice President - Finance
Dated: March 26, 2002
March 26, 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/A dated March 15,
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
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cc: Mr. Ronald G. DeVos, CFO, Nathan's Famous, Inc.