JTS Corp – ‘8-K’ for 11/27/96

As of:  Tuesday, 12/3/96   ·   For:  11/27/96   ·   Accession #:  891618-96-2968   ·   File #:  0-21085

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Form 8-K Dated November 27, 1996                       4     12K 
 2: EX-16       Letter of Deloitte & Touche LLP Dated 12/2/96          1      5K 

8-K   —   Form 8-K Dated November 27, 1996
Document Table of Contents

8-K
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SECURITIES EXCHANGE AND 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): November 27, 1996

 JTS CORPORATION
(Exact name of registrant as specified in its charter)

DELAWARE
(State or other jurisdiction of incorporation)

0-21085                                  77-0364572   
   (Commission File No.)                   (IRS Employer Identification No.)

 166 BAYPOINTE PARKWAY
SAN JOSE, CA 95134
 (Address of principal executive offices and zip code)

Registrant's telephone number, including area code: (408) 468-1800

                                            Total number of pages: 5
                                                Index to Exhibits at page: 4

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ITEM 4.  CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.                          

  On July 30, 1996, JTS Corporation merged (the "Merger") with Atari
Corporation, a previous registrant, and the merged entity became JTS            
Corporation (the "Registrant"). Deloitte & Touche LLP had served as Atari       
Corporation's independent accountants, and Arthur Andersen LLP had served as    
JTS Corporation's independent accountants. Prior to the closing of the Merger,  
the management of JTS Corporation had determined to engage Arthur Andersen LLP  
as the Registrant's independent accountants after completion of the Merger and  
had so notified Deloitte & Touche LLP. On November 27, 1996, the Registrant's   
Board of Directors ratified management's decision to engage Arthur Andersen LLP 
as the Registrant's independent accountants for the fiscal year ending February 
2, 1997.                                                                        

   The reports of Deloitte & Touche LLP on the financial statements of
Atari Corporation for the two fiscal years ended December 31, 1995 and 1994 did 
not contain an adverse opinion or a disclaimer of opinion, nor were such        
reports qualified with respect to any matter. There were no disagreements       
between the Registrant and Deloitte & Touche LLP on any matter of accounting    
principles or practices, financial statement disclosure or auditing scope or    
practice with respect to Atari Corporation. A letter of Deloitte & Touche LLP,  
addressed to the Securities and Exchange Commission, stating that Deloitte &    
Touche LLP agrees with the statements made herein by the Registrant, is         
attached hereto as Exhibit 16.                                                  

ITEM 7.  FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS     

(c)      EXHIBITS                                             

  Letter of Deloitte & Touche LLP, addressed to the Securities and
Exchange Commission, dated December 2, 1996.                                    

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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.                                         

       JTS CORPORATION

Dated:  December 2, 1996            By: /s/ W. Virginia Walker                  
                      ------------------------
          W. Virginia Walker
                         Executive Vice President, Finance
                                   and Administration, Chief Financial Officer
     and Secretary

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 INDEX TO EXHIBITS

                                                                [Download Table]


EXHIBIT NO.         DESCRIPTION                                 
-----------         -----------                                 
                                                                
16                  Letter of Deloitte & Touche LLP,            
                    addressed to the Securities and             
                    Exchange Commission, dated December 2, 1996.

4.

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘8-K’ Filing		Date		First		Last			Other Filings
		2/2/97		2					10-K
Filed on:		12/3/96
		12/2/96		2		4
For Period End:		11/27/96		1		2
		7/30/96		2					8-K
		12/31/95		2
		12/31/94		2
									List all Filings