Allegheny Energy 8-K 2008
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
March 4, 2008 (October 3, 2007)
Date of report (Date of earliest event reported)
ALLEGHENY ENERGY, INC.
(Exact name of registrant as specified in charter)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
On October 9, 2007, Allegheny Energy, Inc. (the Company) filed a Current Report on Form 8-K disclosing that on October 3, 2007 the Audit Committee of the Companys Board of Directors had dismissed PricewaterhouseCoopers LLP (PwC) as the Companys independent registered public accounting firm, such dismissal to become final upon PwCs completion of its procedures regarding the Companys financial statements for the year ending December 31, 2007 and the Annual Report on Form 10-K in which such financial statements would be included (the 2007 Form 10-K). PwC completed its procedures on February 27, 2008, coincident with the filing of the Companys 2007 Form 10-K.
During the years ended December 31, 2007 and 2006, and through February 27, 2008, there were no (a) disagreements with PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to PwCs satisfaction, would have caused PwC to make reference to the subject matter thereof in connection with its reports on the Companys financial statements for such years, or (b) reportable events, as described under Item 304(a)(1)(v) of Regulation S-K.
The Company has provided a copy of the foregoing disclosures to PwC and requested from PwC a letter indicating whether or not it agrees with such disclosures. A copy of PwCs letter, dated March 3, 2008, is attached hereto as Exhibit 16.1.
The reports of PwC on the Companys consolidated financial statements as of and for the years ended December 31, 2007 and 2006 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.
Also on October 3, 2007 the Company selected Deloitte & Touche LLP (Deloitte) to serve as its independent registered public accounting firm for the year ending December 31, 2008. During the years ended December 31, 2007 and 2006, and through February 27, 2008, the Company did not consult with Deloitte regarding any of the matters or events set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.
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.