UNITED
STATES
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 (Date of earliest event reported): April 6, 2006
NAVISTAR
INTERNATIONAL CORPORATION
(Exact
name of registrant as specified in its charter)
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Delaware
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1-9618
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36-3359573
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(State
or other jurisdiction of
incorporation
or organization)
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(Commission
File No.)
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(I.R.S.
Employer
Identification
No.)
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4201
Winfield Road, P.O. Box 1488, Warrenville, Illinois
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60555
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(Address
of principal executive offices)
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(Zip
Code)
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Registrant's
telephone number, including area code (630) 753-5000
Check
the
appropriate box below if the Form 8-K/A filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:
[_]
Written communications pursuant to Rule 425 under the Securities
Act
[_]
Soliciting material pursuant to Rule 14a-12 under the Exchange Act
[_]
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act
[_]
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act
PAGE
2
ITEM
4.01. CHANGES
IN REGISTRANT’S CERTIFYING ACCOUNTANT
On
September 13, 2006 Navistar International Corporation (the company) filed a
Form
8-K/A (the September 13th
Form
8-K/A) regarding the dismissal of the company’s former independent registered
public accounting firm, Deloitte & Touche LLP (Deloitte).
In
accordance with Item 4.01 of Form 8-K and Item 304 of Regulation S-K, the
company provided Deloitte with a copy of its disclosures contained in the
September 13th
Form
8-K/A and requested that Deloitte furnish the company with a letter addressed
to
the Securities and Exchange Commission (SEC) stating whether or not it agrees
with the statements made by the company in the September 13th
Form
8-K/A. Deloitte declined to respond to the September 13th
Form
8-K/A.
SIGNATURES
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.
NAVISTAR
INTERNATIONAL CORPORATION
Registrant
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Date:
September 27, 2006
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/s/
William A. Caton
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William
A. Caton
Executive
Vice President and Chief Financial
Officer
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