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) April 1, 2002

 

 

 

RUSH ENTERPRISES, INC.

(Exact name of registrant as specified in its charter)

 

 

 

 

 

Registrant’s telephone number, including area code: (830) 626-5200

 

 

 

(Former name or former address, if changed since last report.)

 

Item 4.  Changes in Registrant’s Certifying Accountant.

 

                On April 1, 2002, the Board of Directors of Rush Enterprises, Inc. (the “Company”)and its Audit Committee dismissed Arthur Andersen LLP (“Arthur Andersen” or “AA”) as the Company’s independent public accountants and engaged Ernst & Young LLP (“E&Y”) to serve as the Company’s independent public accountants for the fiscal year 2002. The appointment of E&Y is subject to stockholder ratification at the Company’s 2002 Annual Meeting of Stockholders to be held on July 9, 2002.

                Arthur Andersen’s reports on the Company’s consolidated financial statements for each of the years ended 2001 and 2000 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

                During the years ended December 31, 2001 and 2000 and through the date hereof, there were no disagreements with Arthur Andersen on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure which, if not resolved to AA’s satisfaction, would have caused them to make reference to the subject matter in connection with their report on the Company’s consolidated financial statements for such years; and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

                The Company provided Arthur Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16 is a copy of AA’s letter, dated April 3, 2002, stating its agreement with such statements.

                During the years ended December 31, 2001 and 2000 and through the date hereof, the Company did not consult E&Y 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 the Company’s consolidated financial statements, or any other matters or reportable events as set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.

Item 7. Financial Statements and Exhibits.

(c)           Exhibits

Exhibit 16

Letter From Arthur Andersen LLP to the Securities and Exchange Commission dated April 3, 2002.

Filed with this document.

 

 

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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.

RUSH ENTERPRISES, INC.

 

 

By	/s/ Martin A Naeglin, Jr.
	Martin A Naeglin, Jr.
	Senior Vice President and Chief Financial Officer

Dated April 3, 2002

 

 

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Exhibit 16

 

 

 

 

 

 

 

April 3, 2002

 

 

 

Office of the Chief Accountant

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

 

Dear Sir/Madam:

 

We have read Item 4 included in the Form 8-K dated April 1, 2002, of Rush Enterprises, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.

 

Very truly yours,

 

 

 

/s/ARTHUR ANDERSEN LLP