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AMERICAN
ECOLOGY CORPORATION
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(Exact
name of registrant as specified in its
charter)
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DELAWARE
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0-11688
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95-3889638
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(State
or other jurisdiction of
incorporation
or organization)
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(Commission
File Number)
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(I.R.S.
Employer
Identification
Number)
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Lakepointe
Centre I,
300
E. Mallard Drive, Suite 300
Boise,
Idaho
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83706
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(Address
of principal executive offices)
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(Zip
Code)
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(i)
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On
March 3, 2009, American Ecology Corporation (the “Company”) informed Moss
Adams LLP of their dismissal as the Company’s independent registered
public accountant.
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(ii)
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The
reports of Moss Adams LLP on the Company’s consolidated financial
statements for the periods ending December 31, 2007 and December 31, 2008
contained no adverse opinion or a disclaimer of opinion, and were not
qualified or modified as to uncertainty, audit scope or accounting
principles.
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(iii)
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The
Company’s Audit Committee made the decision to change independent
registered public accounting firms.
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(iv)
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During
the Company’s two most recent fiscal years and through March 3, 2009
preceding Moss Adam LLP’s dismissal there have been no disagreements with
Moss Adams LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements if not resolved to the satisfaction of Moss Adams LLP, would
have caused it to make reference to the subject matter of the
disagreements in connection with its
reports.
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(v)
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The
Company has provided Moss Adams LLP with a copy of the foregoing
disclosures and requested from Moss Adams LLP a letter addressed to the
Securities and Exchange Commission stating whether Moss Adams LLP agrees
with statements made by Company in response to Item 304(a) of Regulation
S-K and, if not, stating the respects in which it does not
agree. Moss Adams LLP’s letter is attached as an exhibit to
this report on Form 8-K as Exhibit
16.1.
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(ii)
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The
type of audit opinion that might be rendered on the Company’s financial
statements, and none of the following was provided to the
Company: (a) a written report, or (b) oral advice that Deloitte
concluded was an important factor considered by the Company in reaching a
decision as to accounting, auditing or financial reporting issue;
or
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(iii)
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Any
matter that was subject of a disagreement, as that term is defined in Item
304(a)(1)(iv) of Regulation S-K or reportable event, as the term is
described in 304(a)(1)(v) of Regulation
S-K.
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Exhibit
No.
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Description
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16.1
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Letter
dated March 4, 2009 addressed to the Securities and Exchange Commission
from Moss Adams LLP.
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AMERICAN
ECOLOGY CORPORATION
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(Registrant)
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Date: March
5, 2009
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By:
/S/ Jeffrey R.
Feeler
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Jeffrey
R. Feeler
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Vice
President and Chief Financial
Officer
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Exhibit
No.
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Description
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16.1
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Letter
dated March 4, 2009 addressed to the Securities and Exchange Commission
from Moss Adams LLP.
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