UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A
(Amendment No. 1)
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of Earliest Event Reported) October 14, 2005
NATIONAL R.V. HOLDINGS, INC.
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(Exact name of registrant as specified in its charter)
Delaware 001-12085 33-0371079
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(State or other jurisdiction (Commission File No.) (I.R.S. Employer
of incorporation) Identification No.)
3411 N. PERRIS BOULEVARD
PERRIS, CALIFORNIA 92571
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(Address of principal executive offices and zip code)
Registrant's telephone number, including area code: (951) 943-6007
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):
[ ] Written communications pursuant to Rule 425 under the Securities Act (17
CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Item 4.01. Changes in Registrant's Certifying Accountant.
On October 20, 2005, National R.V. Holdings, Inc. (the "Company") reported in
its Form 8-K dated October 14, 2005 (the "Form 8-K") that it had dismissed
PricewaterhouseCoopers LLP ("PwC") as the Company's independent registered
public accounting firm effective upon the completion by PwC of services relating
to the filing by the Company of its Forms 10-Q for the quarters ended March 31,
2005 and June 30, 2005.
The above-referenced Form 8-K is hereby amended for the following disclosures:
On October 26, 2005, PwC completed its services related to the review of the
Company's interim financial statements for the quarters ended March 31, 2005 and
June 30, 2005 and the Company filed its Quarterly Reports on Form 10-Q for each
respective period on that date. As a result, the dismissal of PwC became
effective as of October 26, 2005.
From October 15, 2005 through October 26, 2005, there were no disagreements on
matters regarding accounting principles, practices, financial statement
disclosure, or auditing scope or procedure, which disagreement is a reportable
event as described in Item 304(a)(1)(iv) of Regulation S-K.
In addition, there were no reportable events, as defined in Item 304(a)(1)(v) of
Regulation S-K, during the period from October 15, 2005 through October 26,
2005.
The Company has provided PwC with a copy of this Amendment No. 1 to the Report
on Form 8-K and requested that PwC furnish the Company with a letter addressed
to the SEC stating whether or not it agrees with the foregoing statements by the
Company, and, if not, stating the respects in which it does not agree. A copy of
that letter from PwC is filed as Exhibit 16.1 to this Amendment No. 1 to Form
8-K.
Item 9.01(c). Financial Statements and Exhibits
16.1 Letter from PricewaterhouseCoopers LLP to the SEC dated October 26, 2005.
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, thereto duly authorized.
NATIONAL R.V. HOLDINGS, INC.
By: /s/ THOMAS J. MARTINI
Thomas J. Martini
Chief Financial Officer
Date: October 26, 2005