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CT > SEC Filings for CT > Form 8-K/A on 26-Mar-2013All Recent SEC Filings

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Form 8-K/A for CAPITAL TRUST INC


26-Mar-2013

Changes in Registrant's Certifying Accountant, Financial Statements and Exhib


Item 4.01 Changes in Registrant's Certifying Accountant.

(a) Dismissal of Independent Registered Public Accounting Firm

On March 11, 2013, the Audit Committee approved the dismissal of Ernst & Young as the Company's independent registered public accounting firm, effective as of the date of the completion of the audit services for the fiscal year ended December 31, 2012. The dismissal of Ernst & Young became effective on March 26, 2013.

Ernst & Young's reports on the Company's consolidated financial statements as of and for the fiscal years ended December 31, 2012 and 2011 did not contain any adverse opinion or disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting principles.

During the two fiscal years ended December 31, 2012 and through March 26, 2013, the date of Ernst & Young's audit report in respect of the 2012 financial statements, there were (i) no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Ernst & Young on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Ernst & Young would have caused Ernst & Young to make reference thereto in its reports on the Company's consolidated financial statements for such years, and (ii) no "reportable events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

On March 26, 2013, the Company provided Ernst & Young with a copy of this Form 8-K/A and requested that Ernst & Young furnish the Company with a letter addressed to the Commission stating whether or not Ernst & Young agrees with the above disclosures. A copy of Ernst & Young's letter, dated March 26, 2013, is attached as Exhibit 16.1 to this Form 8-K/A.

i




Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

Exhibit
  No.                                     Description

16.1         Letter from Ernst & Young LLP to the Securities and Exchange
             Commission, dated March 26, 2013

ii


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