SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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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 3, 2002
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TRUMP HOTELS & CASINO RESORTS, INC.
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(Exact Name of Registrant as Specified in Charter)
Delaware 1-13794 13-3818402
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(State or other jurisdiction of (Commission File Number) (I.R.S. Employer
incorporation) Identification
Number)
1000 Boardwalk
Atlantic City, New Jersey 08401
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (609) 449-6515
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TRUMP HOTELS & CASINO RESORTS HOLDINGS, L.P.
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(Exact Name of Registrant as Specified in Charter)
Delaware 33-90786 13-3818407
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(State or other jurisdiction of (Commission File Number) (I.R.S. Employer
incorporation) Identification
Number)
1000 Boardwalk
Atlantic City, New Jersey 08401
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (609) 449-6515
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TRUMP HOTELS & CASINO RESORTS FUNDING, INC.
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(Exact Name of Registrant as Specified in Charter)
Delaware 33-90786-01 13-3818405
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(State or other jurisdiction of (Commission File Number) (I.R.S. Employer
incorporation) Identification
Number)
1000 Boardwalk
Atlantic City, New Jersey 08401
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (609) 449-6515
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Dismissal of Previous Independent Accountants.
(i) On June 3, 2002, each of (a) Trump Hotels & Casino Resorts,
Inc., or THCR, and Trump Hotels & Casino Resorts Holdings,
L.P., or THCR Holdings, (b) Trump Atlantic City Associates, or
Trump AC, (c) Trump's Castle Associates, L.P., or Trump's
Castle, and their respective subsidiaries, collectively, the
Company, dismissed Arthur Andersen LLP, or Andersen, as its
independent public accountants. THCR's Audit Committee and
Board of Directors and Trump's Castle's Board of Partner
Representatives participated in and approved the decision to
dismiss Andersen.
(ii) The reports of Andersen on the financial statements of (a)
THCR and THCR Holdings, (b) Trump AC and (c) Trump's Castle
for the past two fiscal years contained no adverse opinion or
disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principles.
(iii) During the two most recent fiscal years and through June 3,
2002, there have been no disagreements between the Company and
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 Andersen, would have caused Andersen to make
reference to the subject matter thereof in its report on the
Company's financial statements for such periods.
(iv) During the two most recent fiscal years and through June 3,
2002, there have been no reportable events (as defined in Item
304(a)(1)(v) of Regulation S-K under the Securities Act of
1933).
(v) At the request of the Company, Andersen furnished a letter
addressed to the SEC stating that it agrees with the above
statements. A copy of such letter, dated June 3, 2002, is
filed as Exhibit 16.1 to this Form 8-K.
(b) Engagement of New Independent Accountants.
(i) The Company has engaged Ernst & Young LLP, or E&Y, as its new
independent accountants as of June 3, 2002. During the two
most recent fiscal years and through June 3, 2002, the Company
has not consulted with E&Y regarding the matters described in,
and required to be disclosed pursuant to, Item 304(a)(2)(i) or
Item 304(a)(2)(ii) of Regulation S-K.
ITEM 5. OTHER EVENTS.
Filed herewith, as Exhibit 99.1, is a News Release, dated June 3, 2002,
of Trump Hotels & Casino Resorts, Inc.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
16.1 Letter, dated June 3, 2002, from Arthur Andersen LLP
to the Securities and Exchange Commission.
99.1 News Release, dated June 3, 2002, of Trump Hotels &
Casino Resorts, Inc.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, each
of the registrants has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
TRUMP HOTELS & CASINO RESORTS, INC.
Date: June 4, 2002 By: /s/ JOHN P. BURKE
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Name: John P. Burke
Title: Executive Vice President and
Corporate Treasurer
TRUMP HOTELS & CASINO RESORTS
HOLDINGS, L.P.
By: Trump Hotels & Casino Resorts, Inc.,
its general partner
Date: June 4, 2002 By: /s/ JOHN P. BURKE
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Name: John P. Burke
Title: Executive Vice President and
Corporate Treasurer
TRUMP HOTELS & CASINO RESORTS
FUNDING, INC.
Date: June 4, 2002 By: /s/ JOHN P. BURKE
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Name: John P. Burke
Title: Executive Vice President and
Corporate Treasurer
EXHIBIT INDEX
Exhibit No. Description Page No.
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16.1 Letter, dated June 3, 2002, from Arthur Andersen LLP to the
Securities and Exchange Commission.
99.1 News Release, dated June 3, 2002, of Trump Hotels & Casino
Resorts, Inc.