Asat Holdings Ltd · 6-K · For 11/22/00

Filed On 11/30/00 8:08am ET   ·   SEC File 0-30842   ·   Accession Number 950109-0-4730

Report of a Foreign Private Issuer   ·   Form 6-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 6-K         Report of Foreign Issuer                               5      7K 

6-K
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SECURITIES AND EXCHANGE COMMISSION  
Washington, D.C. 20549  

FORM 6-K  
--------  

Report of Foreign Issuer  

Pursuant to Rule 13a-16 or 15d-16 of the  
Securities Exchange Act of 1934 

ASAT Holdings Limited 
--------------------- 
(Exact name of Registrant as specified in its Charter)  

14th Floor  
138 Texaco Road 
Tsuen Wan, New Territories  
Hong Kong 
(Address of Principal Executive Offices)  

 Indicate by check mark whether the registrant files or will file annual
reports under cover of Form 20-F or Form 40-F.                                  

 Form 20-F   X   Form   40-F
- 

     Indicate by check mark whether the registrant by furnishing the information
contained in this Form is also thereby furnishing the information to the        
Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes             No  X     
-               - 

If "Yes" is marked, indicate below the file number assigned to the registrant in
connection with Rule 12g3-2(b): 82-________________.                            

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This report contains information in connection with a change in the   
Registrant's certifying accountants, and is being made pursuant to Section 4.8  
of the Indenture, dated as of October 29, 1999, by and between ASAT (Finance)   
LLC, a Delaware limited liability company, ASAT Holdings Limited and its        
subsidiaries referred to therein as guarantors, and The Chase Manhattan Bank, as
trustee.                                                                        

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CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS                                  

On November 22, 2000, the Board of Directors approved the recommendation by the 
Audit Committee of the Board of Directors to (i) engage Arthur Andersen & Co. as
the independent auditors for ASAT Holdings Limited and (ii) to dismiss Deloitte 
Touche Tohmatsu as independent auditors.                                        

The reports of Deloitte Touche Tohmatsu on the financial statements of ASAT     
Holdings Limited for the past two years contained no adverse opinion or         
disclaimer of opinion, and was not qualified or modified as to uncertainty,     
audit scope, or accounting principles, except that the report for the year ended
April 30, 1999 contained an explanatory paragraph regarding an uncertainty about
ASAT Holdings Limited's ability to continue as a going concern prior to ASAT    
Holdings Limited having completed a significant recapitalization on October 29, 
1999.                                                                           

During the two fiscal years ended April 30, 1999, and April 30, 2000, and the   
subsequent interim period ended July 31, 2000, (i) there were no disagreements  
with Deloitte Touche Tohmatsu on any matter of accounting principles or         
practices, financial statement disclosure, or auditing scope or procedures,     
which if not resolved to its satisfaction would have caused Deloitte Touche     
Tohmatsu to make reference in its report to the subject matter of the           
disagreement, and (ii) Deloitte Touche Tohmatsu has not advised the registrant  
of any reportable events as defined in paragraphs (A) through (D) of Regulation 
S-K Item 304(a)(1)(v). A letter from Deloitte Touche Tohmatsu is attached as    
Exhibit 1.                                                                      

EXHIBITS                                                                        

EXHIBIT 1   Letter of Deloitte Touche Tohmatsu regarding change in the          
certifying accountant                                   

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        Pursuant to the requirements of the Securities Exchange Act of 1934, the
Company has duly caused this report to be signed on its behalf by the           
undersigned, thereunto duly authorized.                                         

 ASAT Holdings Limited

          By: /s/ J. Stanley Baumgartner
              --------------------------
                  Name:   J. Stanley Baumgartner
                   Title:  Chief Financial Officer

Date: November 23, 2000                                                         

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Deloitte Touche Tohmatsu                                                        

November 30, 2000                                                               

Securities and Exchange Commission                                              
Mail Stop 11-3                                                                  
450 5th Street, N.W.                                                            
Washington, D.C.  20549                                                         

Dear Sirs/Madams:                                                               

We have read and agree with the comments under the heading "Changes in          
Registrant's Certifying Accountant" of Form 6-K of ASAT Holdings Limited, which 
we understand will be filed with the Commission on or about November 30, 2000.  

Yours truly,                                                                    

/s/ Deloitte Touche Tohmatsu                                                    
----------------------------                                                    

DELOITTE TOUCHE TOHMATSU                                                        

Dates Referenced Herein   and   Documents Incorporated By Reference

				Referenced-On Page
This 6-K Filing		Date		First		Last			Other Filings
		4/30/99		3
		10/29/99		2		3
		4/30/00		3
		7/31/00		3
For The Period Ended		11/22/00		3
		11/23/00		4
Filed On / Filed As Of		11/30/00		5
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