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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
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Date of Report
(Date of earliest
event reported): May 3, 2001
Johnson Outdoors Inc.
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(Exact name of registrant as specified in its charter)
Wisconsin 0-16255 39-1536083
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(State or other (Commission File (IRS Employer
jurisdiction of Number) Identification No.)
incorporation)
1326 Willow Road, Sturtevant, Wisconsin 53177
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(Address of principal executive offices, including zip code)
(414) 884-1500
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(Registrant's telephone number)
Item 4. Changes in Registrant's Certifying Accountant.
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(a) Previous Independent Accountants.
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(i) On May 3, 2001, Johnson Outdoors Inc., a Wisconsin
corporation (the "Registrant"), notified KPMG LLP that
its appointment as principal accountants will be
terminated effective upon completion of KPMG LLP's
limited review of the Registrant's results for the
second quarter of the fiscal year ending September 28,
2001. Prior to this dismissal, KPMG LLP was engaged by
the Registrant as the principal accountants to audit
the Registrant's financial statements. The Registrant's
Audit Committee approved the decision to change
independent accountants.
(ii) The reports of KPMG LLP 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
principle.
(iii) In connection with KPMG LLP's audits for the two most
recent fiscal years and through May 3, 2001, the
Registrant has had no disagreements with KPMG LLP on
any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or
procedure, which disagreements if not resolved to the
satisfaction of KPMG LLP would have caused KPMG LLP to
make reference thereto in their report on the financial
statements for such years.
(iv) The Registrant has requested that KPMG LLP 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 such letter, dated May 9,
2001, is filed as Exhibit 16.1 to this Current Report
on Form 8-K.
(b) New Independent Accountants.
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(i) As of May 3, 2001, the Registrant has engaged Andersen
as its new independent accountants, to act as the
principal accountants in auditing the Registrant's
financial statements. During the two most recent fiscal
years and through May 3, 2001, the Registrant has not
consulted with Andersen regarding any of the matters
identified in Item 304(a)(2)(i) or (ii) of Regulation
S-K.
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Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
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(1) Not applicable.
(2) Not applicable.
(3) Exhibits. The following exhibit is being filed herewith:
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(16.1) Letter dated May 9, 2001 from KPMG LLP.
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SIGNATURES
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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.
JOHNSON OUTDOORS INC.
Dated: May 9, 2001 By: /s/ Helen P. Johnson-Leipold
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Helen P. Johnson-Leipold,
Chief Executive Officer
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Exhibit Index to Current Report on Form 8-K
Exhibit
Number Description
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(16.1) Letter dated May 9, 2001 from KPMG LLP.
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Exhibit 16.1
May 9, 2001
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We are currently principal accountants for Johnson Outdoors, Inc. and, under the
date of November 6, 2000, we reported on the consolidated financial statements
of Johnson Outdoors, Inc. and subsidiaries as of and for the years ended
September 29, 2000 and October 1, 1999. On May 3, 2001, we were notified that
our appointment as principal accountants will be terminated upon completion of
the limited review of the results for the second quarter of the year ending
September 28, 2001. We have read Johnson Outdoors, Inc.'s statements included
under Item 4 of its Form 8-K dated May 9, 2001, and we agree with such
statements except as follows:
o We are not in a position to agree or disagree with Johnson Outdoors
Inc.'s statement that the Registrant's Audit Committee approved the
decision to change independent accountants.
o We are not in a position to agree or disagree with Johnson Outdoors
Inc.'s statement that the Registrant has engaged Andersen as its new
independent accountants, to act as the principal accountants in
auditing the Registrant's financial statements or that the Registrant
has not consulted with Andersen regarding any of the matters
identified in Item 304(a)(2)(i) or (ii) of Regulation S-K.
Very truly yours,
/s/ KPMG LLP
KPMG LLP