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) June 27, 2002
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VINTAGE PETROLEUM, INC. 401(k) Plan
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(Exact name of registrant as specified in its charter)
N/A 333-88297 N/A
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(State or other (Commission File (IRS Employer
jurisdiction of Number) Identification No.)
incorporation)
110 West Seventh Street, Tulsa, Oklahoma 74119
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (918) 592-0101
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Not applicable
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(Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant.
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On June 27, 2002, upon its review of the recommendation of the
Audit Committee of the Board of Directors, the Board of
Directors of Vintage Petroleum, Inc. (the "Company") approved
the dismissal of Arthur Andersen LLP ("Arthur Andersen") as the
Company's independent auditors effective June 27, 2002, and
engaged Ernst & Young LLP ("Ernst & Young") to serve as its
independent auditors for 2002. In connection with this change,
it was decided that Ernst & Young should also serve as
independent auditors for the Vintage Petroleum, Inc. 401(k) 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 prior to June 27, 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 with a copy of this Form
8-K prior to its filing with the Securities and Exchange
Commission (the "Commission"). Arthur Andersen has provided the
Plan 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 Ernst & Young 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.
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Item 7. Financial Statements and Exhibits.
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(c) Exhibits.
16. Letter from Arthur Andersen LLP to the Securities and
Exchange Commission, dated June 27, 2002.
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.
VINTAGE PETROLEUM, INC. 401(K) PLAN
By: Vintage Petroleum, Inc.
Plan Administrator
Date: July 1, 2002 By: /s/ Michael F. Meimerstorf
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Michael F. Meimerstorf
Vice President and Controller
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Exhibit Index
Exhibit
Number Description
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16 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission, dated June 27, 2002.