SECURITIES AND EXCHANGE COMMISSION
SECURITIES AND EXCHANGE COMMISSION

Washington, DC  20549

FORM 8-K/A

(Amendment No. 1)

CURRENT REPORT
 
 

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934
 
 

Date of Report:  June 1, 2002

(Date of earliest event reported)
 
 
 

UAL CORPORATION

(Exact name of registrant as specified in its charter)


Delaware
1-6033
36-2675207
(State or other jurisdiction of 
(Commission
(I.R.S. Employer
incorporation)
 File Number)
   Identification No.)

 
 
1200 Algonquin Road, Elk Grove Township, Illinois   60007
(Address of principal executive offices)
(Zip Code)

Registrant's telephone number, including area code (847) 700-4000
 

Not Applicable

(Former name or former address, if changed since last report)
 
 
 
 

UNITED AIR LINES, INC.

(Exact name of registrant as specified in its charter)


Delaware
33-21220
36-2675206
(State or other jurisdiction of 
(Commission
(I.R.S. Employer
incorporation)
 File Number)
   Identification No.)

 
 
1200 Algonquin Road, Elk Grove Township, Illinois   60007
(Address of principal executive offices)
(Zip Code)

Registrant's telephone number, including area code (847) 700-4000
 

Not Applicable

(Former name or former address, if changed since last report)






ITEM 4.           Changes in Registrant's Certifying Accountant.

          On April 30, 2002, the UAL Corporation ("UAL") determined for itself and on behalf of its subsidiary, United Air Lines, Inc. ("United"), to dismiss its independent auditors, Arthur Andersen LLP ("Arthur Andersen"), and to engage Deloitte & Touche LLP to serve as its new independent auditors for 2002.  The change in auditors became effective June 1, 2002.  This determination was recommended by UAL's Audit Committee and approved by UAL's Board of Directors.

          Arthur Andersen's reports on UAL's and United's consolidated financial statements for each of the years ended December 31, 2001 and December 31, 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 the interim period between December 31, 2001 and the date of this Form 8-K, there were no disagreements between UAL or United and Arthur Andersen on any matter of accounting principles or practices, 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 of the disagreement in connection with their report for such years; and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

          UAL has provided Arthur Andersen with a copy of the foregoing disclosures.  Attached as Exhibit 16.1 is a copy of Arthur Andersen's letter, dated June 3, 2002, stating its agreement with such statements.

         During the years ended December 31, 2001 and 2000 and through the date of this Form 8-K, neither UAL nor United nor anyone acting on their behalf consulted Deloitte & Touche LLP 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 UAL or United's consolidated financial statements, or any other matters or reportable events listed in Items 304(a)(2)(i) and (ii) of Regulation S-K.
 
 
 

ITEM 7.           Financial Statements and Exhibits.

    1. Exhibits
Exhibit Number Description
       16.1  Letter from Arthur Andersen LLP regarding change in certifying accountant

   
SIGNATURES


          Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrants have duly caused this amended report to be signed on their behalf by the undersigned hereunto duly authorized.
 
 
 
 

  UAL CORPORATION
   
   
By:
/s/ Frederic F. Brace
Name:
Frederic F. Brace
Title:
Senior Vice President and
  Chief Financial Officer

 
 
  UNITED AIR LINES, INC.
   
   
By:
/s/ Frederic F. Brace
Name:
Frederic F. Brace
Title:
Senior Vice President and
  Chief Financial Officer

 

Dated:  June 3, 2002 Exhibit 16

Exhibit 16.1

[Arthur Andersen LLP Letterhead]



June 3, 2002
 
 

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
 

Dear Sir:

We have read the first, second, third and fourth paragraphs of Item 4 included in the Form 8-K dated June 1, 2002 of UAL Corporation and United Air Lines, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.
 

Very truly yours,

/s/ Arthur Andersen LLP

Arthur Andersen LLP
 
 
 
 

cc: Frederic F. Brace - Senior Vice President and Chief Financial Officer, UAL Corporation