SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
August 5, 2002
THE GSI GROUP, INC.
(Exact name of registrant as specified in its charter)
DELAWARE
(State or other jurisdiction of incorporation or organization)
333-43089 37-0856587
(Commission File Number) (I.R.S. Employer Identification No.)
1004 E. ILLINOIS STREET, ASSUMPTION, ILLINOIS 62510
(Address of principal executive offices) (Zip Code)
(217)226-4421
(Registrant's Telephone Number, Including Area Code)
NOT APPLICABLE
(Former Name or Former Address, if Changed Since Last Report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On August 1,2002, The GSI Group, Inc. (the "Company") decided to no longer
engage Arthur Andersen LLP ("Andersen") as the Company's independent public
accountants and engaged BKD LLP ("BKD") to serve as the Company's independent
public accountants for the fiscal year 2002. BKD is the 8th largest public
accounting firm in the United States, according to "Public Accounting Report's:
Top 100 for 2001" published by Strafford Publications, Inc.
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, 2000 and 2001 and through the date
hereof, there were no disagreements with Andersen on any matter of accounting
principle or practice, financial statement disclosure, or auditing scope or
procedure which, if not resolved to Andersen'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.
Andersen was unable to provide us with a letter agreeing to the above
statements due to the fact that Andersen currently employs neither the
engagement partner nor the engagement manager.
During the years ended December 31, 2001 and 2000 and through the date
hereof, the Company did not consult with BKD with respect to the application of
accounting principles to a specified transaction, either completed or proposed,
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.
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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 THEREUNTO DULY AUTHORIZED.
The GSI Group, Inc.
By: /s/ Russell C. Mello
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Chief Financial Officer,
Secretary and Treasurer (Authorized
Signatory and Principal Financial
Officer)
DATE: AUGUST 5, 2002
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