SECURITIES AND EXCHANGE COMMISSION
WASHINGTON D.C. 20549
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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): June 27, 2002
Arch Wireless, Inc.
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(Exact Name of Registrant as Specified in Charter)
Delaware 000-23232 31-1358569
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(State or Other Jurisdiction (Commission (I.R.S. Employer
of Incorporation) File Number) Identification No.)
1800 West Park Drive, Suite 250
Westborough, MA 01581
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (508) 870-6700
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On June 27, 2002, the Board of Directors of Arch Wireless, Inc. (the
"Company") and its Audit Committee dismissed Arthur Andersen LLP ("Arthur
Andersen") as the Company's independent auditors and engaged
PricewaterhouseCoopers LLP ("PWC") to serve as the Company's independent
auditors for the fiscal year ending December 31, 2002, effective June 27, 2002.
Arthur Andersen's audit report on the Company's consolidated financial
statements for each of the fiscal years ended December 31, 2000 and 2001,
respectively, contained an explanatory paragraph regarding the Company's ability
to continue as a going concern. Except as stated above, Arthur Andersen's
reports on the Company's consolidated financial statements for each of the
fiscal years ended December 31, 2000 and 2001 did not contain any adverse
opinion or disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope or accounting principles.
During the fiscal years ended December 31, 2000 and 2001 and through the
date hereof, there were no disagreements with Arthur Andersen on any matter of
accounting principle or practice, financial statement disclosure, or auditing
scope or procedure which, if not resolved to Arthur Andersen's satisfaction,
would have caused them to make reference to the subject matter in conjunction
with their report on the Company's consolidated financial statements for such
years; and there were no reportable events as defined in Item 304(a)(1)(v) of
Regulation S-K.
The Company requested Arthur Andersen to furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not it
agrees with the above statements. A copy of that letter dated June 28, 2002 is
filed as Exhibit 16 to this Form 8-K.
During the fiscal years ended December 31, 2000 and 2001 and through the
date hereof, neither the Company, nor anyone acting on its behalf, consulted PWC
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 Company's consolidated financial statements, or any
other matters or reportable events as set forth in Items 304(a)(2)(i) and (ii)
of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
EXHIBIT NO. DESCRIPTION
Exhibit 16 Letter from Arthur Andersen LLP to the Securities and
Exchange Commission dated June 28, 2002*
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* Filed herewith
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.
Date: June 28, 2002 ARCH WIRELESS, INC.
By: /s/ J. Roy Pottle
Name: J. Roy Pottle
Title: Executive Vice President,
Chief Financial Officer
EXHIBIT INDEX
The following exhibits are hereby filed as part of this Form 8-K:
EXHIBIT NO. DESCRIPTION
Exhibit 16 Letter from Arthur Andersen LLP to the Securities and
Exchange Commission dated June 28, 2002*
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* Filed herewith