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: March 28, 2002 (Date of Earliest Event Reported: March 15, 2002) EL PASO CORPORATION (Exact name of Registrant as specified in its charter) DELAWARE 1-14365 76-0568816 (State or other jurisdiction (Commission File Number) (I.R.S. Employer of incorporation) Identification Number) EL PASO BUILDING 1001 LOUISIANA STREET HOUSTON, TEXAS 77002 (Address of principal executive offices) (Zip Code) (713) 420-2600 (Registrant's telephone number, including area code) N/A (Former name or former address, if changed since last report) -------------------------------------------------------------------------------- ITEM 5. OTHER EVENTS. On March 15, 2002, El Paso Corporation filed its Annual Report on Form 10-K which included typographical errors on Exhibit 99.1 -- Opinion of Independent Accountants, PricewaterhouseCoopers LLP. We are filing this Current Report on Form 8-K to replace Exhibit 99.1 with the Report of Independent Accountants on page 130 of our Form 10-K. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits. 99.1 -- Report of Independent Accountants, PricewaterhouseCoopers LLP Page 2 of 2 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. By: /s/ JEFFREY I. BEASON ------------------------------ Jeffrey I. Beason Senior Vice President and Controller (Chief Accounting Officer) Dated: March 28, 2002 EXHIBIT INDEX EXHIBIT NUMBER DESCRIPTION ------- ----------- 99.1 Report of Independent Accountants, PricewaterhouseCoopers LLP