SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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): December 19, 2003
Eastman Kodak Company
(Exact name of registrant as specified in charter)
New Jersey 1-87 16-0417150
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
343 State Street,
Rochester, New York 14650
(Address of Principal Executive Office) (Zip Code)
Registrant's telephone number, including area code (585) 724-4000
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Item 4. Changes in Registrant's Certifying Accountant
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On December 19, 2003, the management of the Eastman Kodak
Employees' Savings and Investment Plan (the "Plan") approved
a change in the independent accountants of the Plan to
Insero, Kasperski, Ciaccia & Co., P.C. for the fiscal year
ending December 31, 2003, and the dismissal of
PricewaterhouseCoopers LLP. The report of
PricewaterhouseCoopers LLP for the fiscal years ended
December 31, 2002 and 2001, contained no adverse opinion,
disclaimer of opinion or qualification or modification as to
uncertainty, audit scope or accounting principle. In
connection with its audits for the fiscal years ended
December 31, 2002 and 2001, and the interim period from
January 1, 2003 through December 19, 2003, there were no
disagreements between the Plan's management and
PricewaterhouseCoopers LLP on any accounting principles or
practices, financial statement disclosure or auditing scope
or procedure, which disagreements, if not resolved to the
satisfaction of PricewaterhouseCoopers LLP, would have
caused it to make reference to the subject matter of the
disagreement in connection with its reports on the Plan's
financial statements for such years. No reportable event as
described in paragraph (a)(1)(v) of Item 304 of Regulation S-
K has occurred within the Plan's fiscal years ended December
31, 2002 and 2001, or the interim period from January 1,
2003 through December 19, 2003.
The Plan's management did not consult with Insero,
Kasperski, Ciaccia & Co., P.C. during the fiscal years ended
December 31, 2002 and 2001, or during the interim period
from January 1, 2003 through December 19, 2003, on any
matter which was the subject of any disagreement or any
reportable event as defined in Regulation S-K Item
304(a)(1)(iv) and Regulation S-K Item 304(a)(1)(v),
respectively, or on the application of accounting principles
to a specified transaction, either completed or proposed, or
the type of audit opinion that might be rendered on the
Plan's financial statements, relating to which either a
written report was provided to the Plan's management or oral
advice was provided that Insero, Kasperski, Ciaccia & Co.,
P.C. concluded was an important factor considered by the
Plan's management in reaching a decision as to the
accounting, auditing, or financial reporting issue.
The Plan's management has provided PricewaterhouseCoopers
LLP with a copy of the disclosures contained herein and has
filed as an exhibit hereto the response of
PricewaterhouseCoopers LLP to the disclosures set forth in
the section.
Item 7. Financial Statements and Exhibits
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Exhibit 16: Letter from Registrant's prior independent
accountants.
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.
EASTMAN KODAK COMPANY
By: /s/ Richard G. Brown, Jr.
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Name: Richard G. Brown, Jr.
Title: Controller
Date: December 29, 2003
EXHIBIT INDEX
Exhibit No. Description
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16 Letter from Registrant's prior
independent accountants.