UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549  



FORM 8-K/A 

(Amendment No. 1) 



CURRENT REPORT



PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): March 16, 2020  

 

 

(Exact name of registrant as specified in its charter)  

 

Commission file number: 1-33741

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:











Securities registered pursuant to Section 12(b) of the Act:



Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company  ☐ 

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If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  ☐

 

EXPLANATORY NOTE

A. H. Belo Corporation (the “Company”) is filing this Amendment No. 1 (this “Form 8-K/A”) to its Current Report on Form 8-K (the “Original Form 8-K”), filed with the Securities and Exchange Commission (the “SEC”) on March 16, 2020, to provide, as an exhibit, a letter from its registered independent public accounting firm, Grant Thornton LLP, as required by the SEC’s March 4, 2020 Order (Release 34-88318) as modified on March 25, 2020 (Release 34-88465) (the “Order”). 



Except as specifically noted above, this Form 8-K/A does not modify or update disclosures in the Original Form 8-K.  Accordingly, this Form 8-K/A does not reflect events occurring after the filing of the Original Form 8-K or modify or update any related or other disclosures.  This Form 8-K/A should be read in conjunction with the Original Form 8-K, which continues to speak as of the date of the Original Form 8-K.

Item 7.01.    Regulation FD Disclosure.

A copy of a letter from the Company’s registered independent public accounting firm, Grant Thornton LLP, as required by the Order, is attached as Exhibit 99.1 to this Current Report on Form 8-K/A.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

99.1  Letter dated March 31, 2020 issued by Grant Thornton LLP

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SIGNATURE

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.

 



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EXHIBIT INDEX

Exhibit No. 99.1  Letter dated March 31, 2020 issued by Grant Thornton LLP



 

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March 31, 2020

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549







Re:    A. H. Belo Corporation

File No. 1-33741

Dear Sir or Madam:

We have read Item 7.01 of Form 8-K of A. H. Belo Corporation dated March 16, 2020, and agree with the statements concerning our Firm contained therein. As noted in the aforementioned Form 8-K, the Company’s financial reporting staff have been working remotely since on or about March 10, 2020, which has impacted their ability to be prepared for ongoing audit procedures.

Due to the unprecedented nature of the current environment our work was accordingly impacted. In response to directives from global and federal healthcare authorities regarding "social distancing" as a method to reduce the spread of this disease, we have put into place policies designed to comply with this objective, including work-from-home requirements for all of the firm’s employees. As our clients complete audit preparations, including preparation of their financial statements, we are able to work remotely to deploy audit testing using technology, including using communication platforms that allow us the continuous ability to reach our client’s personnel.

Very truly yours,

/s/ Grant Thornton LLP

GRANT THORNTON LLP





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