UNITED STATES
SECURITIES AND EXCHANGE 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 Apri1 15, 2002
SBA COMMUNICATIONS CORPORATION
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(Exact name of registrant as specified in its charter)
Florida 000-30110 65-0716501
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(State or other jurisdiction of Commission File Number (I.R.S. Employer
incorporation or organization) Identification No.)
5900 Broken Sound Boulevard NW 33487
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(Address of principal executive offices) (Zip code)
(561) 995-7670
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(Registrant's telephone number, including area code)
Item 4 Change in Registrant's Certifying Accountant
On April 11, 2002, the Board of Directors of SBA
Communications Corporation (the "Company"), upon
recommendation of its Audit Committee, terminated the
engagement of Arthur Andersen LLP ("Arthur Andersen") as the
Company's independent certified public accountants and engaged
Ernst & Young LLP ("Ernst & Young") to serve as the Company's
independent certified public accountants for the Company's
fiscal year 2002, effective immediately.
Arthur Andersen's reports on the Company's consolidated
financial statements for each of the year's ended 2001 and
2000 did not contain an adverse opinion or disclaimer of
opinion, nor were they qualified or modified as to
uncertainty, audit scope or accounting principles.
During the years ended December 31, 2001 and 2000, and through
the date hereof, there were no disagreements with Arthur
Andersen on any matter of accounting principle or practice,
financial statement disclosure, or auditing scope or procedure
which, if not resolved to Arthur Andersen's satisfaction,
would have caused them to make reference to the subject matter
in connection with their report on the Company's consolidated
financial statements for such years; and there were no
reportable events as defined in Item 304 (a) (1) (v) of
Regulation S-K.
The Company provided Arthur Andersen with a copy of the
foregoing disclosures. Attached, as Exhibit 16.1, is a copy of
Arthur Andersen's letter, dated April 11, 2002, stating its
agreement with such statements.
During the years ended December 31, 2001 and 2000 and through
the date hereof, the Company did not consult Ernst & Young
with respect to 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 Company's
consolidated financial statements, or any other matters or
reportable events as set forth in Items 304 (a) (2) (i) and
(ii) of Regulation S-K.
Representatives from Arthur Andersen and from Ernst & Young
are expected to be present at the Company's annual meeting of
shareholders to be held on May 16, 2002, will have the
opportunity to make a statement if they desire, and will be
available to answer questions.
Item 7 Financial Statements and Exhibits
(c) Exhibits
Exhibit 16.1 - Letter from Arthur Andersen LLP to the
Securities and Exchange Commission, dated April 11, 2002,
regarding change in certifying accountant.
SIGNATURES
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 hereunto duly authorized.
April 15, 2002 /s/ John F. Fiedor
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John F. Fiedor
Chief Accounting Officer