|
Nevada
|
000-24960
|
88-0320154
|
|
(State
or other jurisdiction
of
incorporation)
|
(Commission
File
Number)
|
(IRS
Employer
Identification
No.)
|
|
400
Birmingham Hwy., Chattanooga, TN
|
37419
|
|
(Address
of principal executive offices)
|
(Zip
Code)
|
|
[
]
|
Written
communications pursuant to Rule 425 under the Securities Act (17
CFR
230.425)
|
|
[
]
|
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|
|
[
]
|
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17
CFR
240.14d-2(b))
|
|
[
]
|
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17
CFR
240.13e-4(c))
|
|
Item
4.01
|
Changes
in Registrant's Certifying Accountants.
|
|
|
On
May 12, 2005, KPMG LLP ("KPMG") was dismissed as the independent
registered public accounting firm for the Covenant Transport, Inc.
401(k)
and Profit Sharing Plan (the "Plan"). The decision to change the
accountants was approved by the Audit Committee of Covenant Transport,
Inc. on the same date.
KPMG's
reports on the Plan's consolidated financial statements for the Plan
years
ended December 29, 2002 and December 29, 2003 did not contain an
adverse
opinion or a disclaimer of opinion and were not qualified or modified
as
to uncertainty, audit scope, or accounting principles.
During
the years ended December 29, 2002 and December 29, 2003, and through
May
12, 2005, there were no disagreements with KPMG on any matter of
accounting principles or practices, financial statement disclosure,
or
auditing scope or procedure with respect to the Plan, which disagreements,
if not resolved to KPMG's satisfaction, would have caused KPMG to
make
reference thereto in connection with its reports. There were no
"reportable events" as that term is described in Item 304(a)(1)(v)
of
Regulation S-K.
KPMG
has been furnished with a copy of this Form 8-K prior to filing it
with
the Securities and Exchange Commission ("SEC"), and KPMG has been
asked to
furnish the Plan with a letter addressed to the SEC stating whether
it
agrees with the foregoing statements. The KPMG letter is unavailable
at
the date of filing of this Form 8-K, but will be filed with the SEC
within
two days of receipt and within ten days of the date of filing of
this Form
8-K.
Effective
as of May 12, 2005, Lattimore
Black Morgan & Cain, P.C. ("Lattimore") was engaged as the new
independent registered public accounting firm to audit the financial
statements of the Plan. The decision to engage Lattimore was approved
by
the
Audit Committee of Covenant Transport, Inc. on the same date.
Lattimore
was not consulted during the fiscal years ended December 29, 2002
and
December 29, 2003, nor through May 12, 2005, with regard to either
(a) 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 financial statements of the Plan, or (b) any matter that was
either
the subject of a disagreement or a "reportable event" as such term
is
defined in Item 304(a)(1)(v) of Regulation S-K.
|
||
|
COVENANT
TRANSPORT, INC.
|
||
|
Date:
July 11, 2005
|
By:
|
/s/
Joey B. Hogan
|
|
Joey
B. Hogan
Executive
Vice President and Chief Financial
Officer
|