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 (DATE OF EARLIEST EVENT REPORTED) May 24, 2002
DELTA FAMILY-CARE SAVINGS PLAN
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(Exact Name of Registrant)
Not Applicable 1-5424 Not Applicable
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(State or other jurisdiction of (Commission (IRS Employer
incorporation) File Number) Identification No.)
P.O. Box 20706; Atlanta, Georgia 30320-6001
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(Address of principal executive offices)
Administrator's telephone number, including area code: (404) 715-2724
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Not Applicable
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(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
The Delta Family-Care Savings Plan ("Plan"), on May 24, 2002, informed Arthur
Andersen LLP ("Andersen") that Andersen would no longer be engaged as the Plan's
independent public accountants. The Plan also engaged Deloitte & Touche LLP to
serve as the Plan's independent public accountants for 2002.
Andersen's reports on the Plan's financial statements for the past two years and
the transition period from July 1, 2001 to December 31, 2001, did not contain an
adverse opinion or disclaimer of opinion, nor were they qualified or modified as
to uncertainty, audit scope or accounting principles.
During the Plan's two most recent fiscal years and the transition period from
July 1, 2001 to December 31, 2001, and through the date of this Form 8-K, there
were no disagreements with Andersen on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure which,
if not resolved to Andersen's satisfaction, would have caused them to make
reference to the subject matter in connection with their report on the Plan's
financial statements for such years; and there were no reportable events, as
listed in Item 304(a)(1)(v) of Regulation S-K.
Delta provided Andersen with a copy of the foregoing disclosures. Attached as
Exhibit 16 is a copy of Andersen's letter, dated May 28, 2002, stating its
agreement with such statements.
During the Plan's two most recent fiscal years and the transition period from
July 1, 2001 to December 31, 2001, and through the date of this Form 8-K, the
Plan did not consult Deloitte & Touche with respect to 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 Plan's financial
statements, or any other matters or reportable events listed in Items
304(a)(2)(i) and (ii) of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
c) Exhibits. The following exhibits are filed with this documents.
Exhibit
Number Description
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16 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission dated May 28, 2002
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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 hereunto duly authorized.
DELTA FAMILY-CARE SAVINGS PLAN
By: /s/ Leon A. Piper
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Leon A. Piper
Chairman, Administrative Committee
Delta Air Lines, Inc.
Dated: May 31, 2002
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EXHIBIT INDEX
Exhibit
Number Description
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16 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission dated May 28, 2002
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