1
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A 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) August 7, 1995
DOVER CORPORATION
(Exact name of registrant as specified in its charter)
STATE OF DELAWARE 1-4018 53-0257888
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
280 Park Avenue, New York, NY 10017
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (212) 922-1640
2
Item 4. Changes in Registrant's Certifying Accountants
(a) Previous Independent accountants
(i) On August 7, 1995, the Registrant informed
representatives of KPMG Peat Marwick L.L.P.
that such firm would no longer be engaged as
the principal accountant to audit the
Registrant's financial statements for the
fiscal year ending December 31, 1995. The
work of KPMG Peat Marwick was terminated on
August 7, 1995. The decision to change
accountants was recommended by the
Registrant's management, and approved by
both the Registrant's Audit Committee and
the Registrant's Board of Directors.
(ii) KPMG Peat Marwick's reports on the financial
statements for the past two fiscal years
contained no adverse opinion or disclaimer
of opinion and were not qualified or
modified as to uncertainty, audit scope or
accounting principles, other than to include
a statement "...in 1992 the Company adopted
the provisions of the Financial Accounting
Standards Board's Statement of Financial
Accounting Standards No. 109, 'Accounting
for Income Taxes,' and the Financial
Accounting Standards Board's Statement of
Financial Accounting Standards No. 106,
'Employers' Accounting for Postretirement
Benefits Other than Pensions.'"
(iii) In connection with its audits for the two
most recent fiscal years ended December 31,
1995 and during the subsequent interim
period, there have been no disagreements
with KPMG Peat Marwick on any matters of
accounting principles or practices,
financial statement disclosure, or auditing
scope or procedure.
(iv) During the Registrant's two most recent
fiscal years, no "reportable events" (as
described in Item 304 (a)(1)(v) of
Regulation S-K) have occurred.
(v) The Registrant has requested that KPMG Peat
Marwick furnish it with a letter addressed
to the Securities and Exchange Commission
("SEC") stating whether it agrees with the
above statements. A copy of the letter to
the SEC is hereby filed by amendment.
3
(b) New Independent accountants
(i) The Registrant engaged Coopers & Lybrand
L.L.P. as its new independent accountants as
of August 7, 1995. During the two most
recent fiscal years and through August 7,
1995, the Registrant has not consulted with
Coopers & Lybrand L.L.P. on items which were
subject to Statement on Auditing Standards
No. 50 or which concerned a disagreement or
"reportable event" with the former
accountants.
Item 7. Financial Statements and Exhibits
(c) Exhibits
(16) Letter dated August 15, 1995 from KPMG Peat
Marwick L.L.P. regarding change in
certifying accountants. This letter was not
available at the time of the original Form
8-K filing to which this letter relates.
4
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.
DOVER CORPORATION
(Registrant)
Date: August 17, 1995 By /s/ John F. McNiff
--------------------------
John F. McNiff, Vice President
and Treasurer
Date: August 17, 1995 By /s/ Alfred Suesser
---------------------------
Alfred Suesser, Controller and
Assistant Treasurer
5
EXHIBIT INDEX
SEQUENTIALLY
EXHIBIT NO. DESCRIPTION NUMBERED PAGE
----------- ----------- -------------
16 Letter re Change in Certifying Accountant 5
1
EXHIBIT 16
August 15, 1995
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Dover Corporation and, under the
date of February 22, 1995, we reported on the consolidated financial statements
of Dover Corporation and subsidiaries as of and for the years ended December 31,
1994, 1993 and 1992. On August 7, 1995 our appointment as principal accountants
was terminated. We have read Dover Corporation's statements included under Item
4(a) of its Form 8-K dated August 11, 1995, and we agree with such statements,
except that we are not in a position to agree or disagree with Dover
Corporation's statement that the change was recommended by Dover Corporation's
management and approved by both the Audit Committee and the Board of Directors.
Very truly yours,
/s/ KPMG Peat Marwick L.L.P.
KPMG Peat Marwick L.L.P