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
May 24, 2002
(Date of earliest event reported)
BLACK HILLS CORPORATION
RETIREMENT SAVINGS PLAN
(Exact name of Registrant as specified in its charter)
NA 333-61969 NA
(State of Incorporation) (Commission File No.) (IRS Employer
Identification Number)
625 Ninth Street
P. O. Box 1400
Rapid City, South Dakota 57709
(Address of principal executive offices)
(605) 721-1700
(Registrant's telephone number, including area code)
Not Applicable
(Former name or former address if changed since last report)
Item 4. Change in Registrant's Certifying Accountant.
On May 24, 2002, upon its review of the recommendation of the
Audit Committee of the Board of Directors, the Board of
Directors of Black Hills Corporation (the "Company") approved
the dismissal of Arthur Andersen LLP ("Arthur Andersen") as
the Company's independent auditors effective May 24, 2002 and
engaged Deloitte & Touche LLP ("Deloitte & Touche") to serve
as its independent auditors for 2002, subject to their normal
client acceptance procedures. In connection with this change,
it was decided that Deloitte & Touche should also serve as the
independent auditor for the Black Hills Corporation Retirement
Savings Plan (the "Plan") for the Plan's 2002 fiscal year.
In connection with the audits for the Plan's two most recent
fiscal years ended December 31, 2001, and in the subsequent
interim period through May 24, 2002, there have been no
disagreements with Arthur Andersen 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 Arthur Andersen, would have
caused Arthur Andersen to make reference thereto in its report
on the financial statements of the Plan for such time periods.
Also, during those time periods, there have been no
"reportable events," as such term is used in Item 304(a)(1)(v)
of Regulation S-K.
Arthur Andersen's reports on the financial statements of the
Plan for the last two fiscal years neither contained an
adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope, or
accounting principles.
The Plan has provided Arthur Andersen a copy of this Form 8-K
prior to its filing with the Securities and Exchange
Commission (the "Commission"). Arthur Andersen has provided us
with a letter, addressed to the Commission, which is filed as
Exhibit 16 hereto.
During the Plan's two most recent fiscal years ended December
31, 2001, and the subsequent interim period, the Plan did not
consult with Deloitte & Touche 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 Plan's financial statements, or any other
matters or reportable events listed in Items 304(a)(2)(i) and
(ii) of Regulation S-K.
Item 7. Financial Statements and Exhibits.
(c) Exhibits:
16 Letter from Arthur Andersen LLP to the Securities
and Exchange Commission, dated May 31, 2002.
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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.
BLACK HILLS CORPORATION
RETIREMENT SAVINGS PLAN
By: /s/ Roxann R. Basham
Roxann R. Basham
Plan Committee Member
Date: May 31, 2002
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Exhibit Index
Exhibit
Number Description
16 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission, dated May 31, 2002.
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