Form 8-K
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
12,
2007 (April 9, 2007)
_______________
ISLE
OF CAPRI CASINOS, INC.
RETIREMENT
TRUST AND SAVINGS PLAN
(Exact
name of Registrant as specified in its charter)
|
Delaware
|
0-20538
|
41-1659606
|
|
(State
or other jurisdiction of
incorporation
or organization)
|
(Commission
File Number)
|
(I.R.S.
Employer Identification No.)
|
600
Emerson Rd., Suite 300
St.
Louis, MO 63141
(Address,
including zip code, of principal executive offices)
Registrant’s
telephone number, including area code: (314)
813-9200
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:
[
] Written
communications pursuant to Rule 425 under the Securities Act
[
] Soliciting
material pursuant to Rule 14a-12 under the Exchange Act
[
] Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act
[
] Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act
Item
4.01 Changes in Registrant’s Certifying Accountant.
On
April
9, 2007, the Isle of Capri Casinos, Inc. Retirement Trust and Savings Plan
(“the
Plan”) dismissed Piltz, Williams, LaRosa & Company (“PWLC”) as its
independent registered public accounting firm and appointed RubinBrown LLP
as
its independent registered public accounting firm for the audit of the Plan’s
fiscal year ended December 31, 2006. This change in independent registered
public accounting firms was approved by the Audit Committee of Isle of Capri
Casinos, Inc., the Plan sponsor.
The
reports of PWLC for the fiscal years ended December 31, 2004 and 2005 contained
no adverse opinions or disclaimers of opinion, nor did they contain qualified
or
modified opinions related to uncertainty, audit scope, or accounting principles.
During
the fiscal years ended December 31, 2005 and 2004, and through April 9, 2007,
there have been no disagreements with PWLC on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope
or
procedure, which disagreements if not resolved to the satisfaction of PWLC
would
have caused them to make reference thereto in their reports on the financial
statements for such years.
During
the fiscal years ended December 31, 2004 and 2005, and through April 9, 2007,
the Plan did not have any reportable events as described in Item 304(a)(1)(v)
of
Regulation S-K.
The
Plan
provided PWLC with a copy of the above disclosure and requested PWLC to furnish
a letter addressed to the Securities and Exchange Commission (the “Commission”)
stating whether or not it agrees with such disclosures. The letter of PWLC
to
the Commission, dated April 10, 2007 is attached to this Form 8-K as Exhibit
99.1.
During
the Plan’s fiscal years ended December 31, 2005 and 2004, and through April 9,
2007, nobody acting on behalf of the Plan has consulted RubinBrown LLP regarding
(i) either the application of accounting principles to a specific completed
or
contemplated transaction, or the type of audit opinion that might be rendered
on
the Plan’s financial statements (consequently no written report to the Plan or
oral advice was provided that RubinBrown LLP concluded was an important factor
considered by the Plan in reaching a decision as to an accounting, auditing
or
financial reporting issue), or (ii) any matter that was either the subject
of a
disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K
and the related instructions to Item 304 of Regulation S-K, or a reportable
event, as that term is defined in Item 304(a)(1)(v) of Regulation
S-K.
Item
9.01 Financial Statements and Exhibits.
(d) Exhibits:
99.1 Letter
from Piltz, Williams, LaRosa & Company to the Securities and Exchange
Commission, dated April 10, 2007
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, Isle of Capri
Casinos, Inc. as Plan sponsor of the Retirement Trust and Savings Plan, has
duly
caused this report to be signed on its behalf by the undersigned hereunto duly
authorized.
ISLE
OF
CAPRI CASINOS, INC.
RETIREMENT
TRUST AND SAVINGS PLAN
|
Date:
April 12, 2007
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By:
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/s/Robert
Boone
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| |
Name:
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Robert
Boone
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Title:
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Plan
Administrator
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|
EXHIBIT
INDEX
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Exhibit
No.
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Description
of Exhibit
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99.1
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Letter
from Piltz, Williams, LaRosa & Company to the Securities and Exchange
Commission, dated April 10, 2007
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