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UNITED STATES
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): JULY 16, 2003
MERCER INTERNATIONAL INC.
(Exact name of Registrant as specified in its charter)
WASHINGTON
(State or other jurisdiction of incorporation or organization)
000-9409 91-6087550
(Commission File Number) (I.R.S. Employer Identification No.)
14900 INTERURBAN AVENUE SOUTH, SUITE 282, SEATTLE, WA 98168
(Address of Office)
(206) 674-4639
(Registrant's telephone number, including area code)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Mercer International Inc. (the "Company") announced on Form 8-K dated May 13,
2003 that it would appoint Deloitte & Touche LLP as the Company's new
independent auditors in place of Peterson Sullivan PLLC effective at the annual
meeting of shareholders (the "Meeting") to be held on July 15, 2003. The date
for the Meeting has been rescheduled to August 22, 2003. The Company has
therefore appointed Deloitte & Touche LLP as the Company's auditors effective
July 14, 2003. The Company is also appointing Deloitte & Touche LLP as the
auditors for the Company's significant subsidiaries. The decision to engage
Deloitte & Touche LLP was recommended and approved by the Company's Audit
Committee and approved by the Board of Trustees of the Company.
The Company will present the appointment of Deloitte & Touche LLP as the
Company's auditors for shareholder ratification at the Meeting. In the event
Deloitte & Touche LLP are not ratified as the Company's auditors at the Meeting,
the Company's Audit Committee will consider whether to retain Deloitte & Touche
LLP or appoint another firm. The Audit Committee may appoint another firm as
the Company's auditors without the approval of shareholders.
During the Company's two most recent fiscal years and the subsequent interim
period preceding the appointment of Deloitte & Touche LLP, the Company did not
consult Deloitte & Touche LLP regarding either:
(i) 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 Company's financial statements, and neither a
written report was provided to the Company nor oral advice was provided
that Deloitte & Touche LLP concluded was an important factor
considered by the Company in reaching a decision as to any such
accounting, auditing or financial reporting issue; or
(ii) any matter that was either the subject of a disagreement, as defined in
Instruction 4 of Item 304 of Regulation S-K, or a "reportable event",
as defined in Item 304(a)(1)(v) of Regulation S-K.
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.
MERCER INTERNATIONAL INC.
/s/ Jimmy S.H. Lee
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Jimmy S.H. Lee
President and Chief Executive Officer
Date: July 16, 2003