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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): August 7, 2001
BULL RUN CORPORATION
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(Exact name of registrant as specified in its charter)
GEORGIA 0-9385 58-2458679
(State or other (Commission File (IRS Employer
jurisdiction of Number) Identification No.)
incorporation)
4370 PEACHTREE ROAD, ATLANTA, GEORGIA 30319
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(Address of principal executive offices) (Zip Code)
(404) 266-8333
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(Registrant's telephone number, including area code)
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS
(a) The following sets forth the information required by Item 304(a)(1) of
Regulation S-K:
(i) On August 7, 2001 Ernst & Young LLP was dismissed as the
Company's principal accountant.
(ii) The reports of Ernst & Young LLP on the Company's financial
statements for the year ended June 30, 2000, the six months
ended June 30, 1999 and the year ended December 31, 1998 did
not contain an adverse opinion or a disclaimer of opinion, and
were not qualified or modified as to uncertainty, audit scope
or accounting principles, except for the reference to the
reports of Arthur Andersen LLP on the financial statements of
Rawlings Sporting Goods Company, Inc. ("Rawlings," a
corporation in which the Company has a 10% interest), which
reports were furnished to Ernst & Young LLP. Insofar as Ernst
& Young's opinion on the Company's consolidated financial
statements related to data included for Rawlings, Ernst &
Young's opinion was based solely on the report of Rawlings'
auditors, Arthur Andersen LLP.
(iii) The decision to change accountants was recommended by the
Company's Audit Committee and approved by the Company's Board
of Directors.
(iv) During the year ended June 30, 2000, the six months ended June
30, 1999 and the year ended December 31, 1998 and through
August 7, 2001, there were no disagreements with Ernst & Young
LLP on any matter of accounting principles or practices,
financial statement disclosures or audit scope or procedure,
which disagreements if not resolved to the satisfaction of
Ernst & Young LLP would have caused them to make reference
thereto in their reports on the financial statements for such
periods.
(v) During the year ended June 30, 2000, the six months ended June
30, 1999 and the year ended December 31, 1998 and through
August 7, 2001, there have occurred none of the "reportable
events" listed in Item 304(a)(1)(v) of Regulation S-K.
(b) The Company has requested that Ernst & Young LLP furnish a letter
addressed to the SEC stating whether or not it agrees with the above
statements. A copy of such letter, dated August 10, 2001, is filed as
Exhibit 16.1 to this Form 8-K.
(c) The Company has retained PricewaterhouseCoopers LLP as its principal
independent accountants, effective August 7, 2001.
ITEM 7. EXHIBITS
16.1 Letter from Ernst & Young LLP confirming their agreement with
the information contained in this filing.
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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 thereto duly authorized.
August 13, 2001 BULL RUN CORPORATION
By: /s/ FREDERICK J. ERICKSON
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Frederick J. Erickson
Vice President - Finance and Treasurer
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