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) MARCH 6, 2002
DELTA AIR LINES, INC.
(Exact Name of Registrant as Specified in Its Charter)
Delaware 1-5424 58-0218548
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(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
Hartsfield Atlanta International Airport, Atlanta, Georgia 30320
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(Address of principal executive offices)
Registrant's telephone number, including area code: (404) 715-2600
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Not Applicable
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(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
The Audit Committee of the Board of Directors of Delta Air Lines, Inc.
annually considers and recommends to the Board the selection of Delta's
independent public accountants. As recommended by Delta's Audit Committee,
Delta's Board of Directors on March 6, 2002 decided to no longer engage Arthur
Andersen LLP ("Andersen") as Delta's independent public accountants and engaged
Deloitte & Touche LLP to serve as Delta's independent public accountants for
2002. The appointment of Deloitte & Touche is subject to ratification by Delta's
shareowners at the 2002 annual meeting scheduled for April 26, 2002.
Andersen's reports on Delta's consolidated financial statements for the
past two years did not contain an adverse opinion or disclaimer of opinion, nor
were they qualified or modified as to uncertainty, audit scope or accounting
principles. Andersen's report on Delta's consolidated financial statements for
2001 has not yet been issued, but is expected to be issued on an unqualified
basis later this month in conjunction with the publication of Delta's Annual
Report to Shareowners and the filing of Delta's Annual Report on Form 10-K.
During Delta's two most recent fiscal years and through the date of
this Form 8-K, there were no disagreements with Andersen on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure which, if not resolved to Andersen's satisfaction, would have
caused them to make reference to the subject matter in connection with their
report on Delta's consolidated financial statements for such years; and there
were no reportable events, as listed in Item 304(a)(1)(v) of Regulation S-K.
Delta provided Andersen with a copy of the foregoing disclosures.
Attached as Exhibit 16 is a copy of Andersen's letter, dated March 7, 2002,
stating its agreement with such statements.
During Delta's two most recent fiscal years and through the date of
this Form 8-K, Delta did not consult Deloitte & Touche with respect to the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
Delta's consolidated financial statements, or any other matters or reportable
events listed in Items 304(a)(2)(i) and (ii) of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
c) Exhibits. The following exhibits are filed with this documents.
Exhibit
Number Description
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16 Letter from Arthur Andersen LLP to the
Securities and Exchange Commission
dated March 7, 2002
99.1 Press Release dated March 7, 2002
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 hereunto duly authorized.
DELTA AIR LINES, INC.
BY: /s/ Edward H. Bastian
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Edward H. Bastian
Senior Vice President - Finance and
Controller
Dated: March 7, 2002
EXHIBIT INDEX
Exhibit
Number Description
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16 Letter from Arthur Andersen LLP to the
Securities and Exchange Commission
dated March 7, 2002
99.1 Press Release dated March 7, 2002