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<SEC-DOCUMENT>0000950144-04-009341.txt : 20040924
<SEC-HEADER>0000950144-04-009341.hdr.sgml : 20040924
<ACCEPTANCE-DATETIME>20040924164957
ACCESSION NUMBER:		0000950144-04-009341
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20040830
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20040924
DATE AS OF CHANGE:		20040924

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MASTEC INC
		CENTRAL INDEX KEY:			0000015615
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER, SEWER, PIPELINE, COMM AND POWER LINE CONSTRUCTION [1623]
		IRS NUMBER:				650829355
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-08106
		FILM NUMBER:		041045388

	BUSINESS ADDRESS:	
		STREET 1:		800 DOUGLAS ROAD
		STREET 2:		12TH FLOOR
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134
		BUSINESS PHONE:		3055991800

	MAIL ADDRESS:	
		STREET 1:		800 DOUGLAS ROAD
		STREET 2:		12TH FLOOR
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BURNUP & SIMS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>g91077e8vkza.htm
<DESCRIPTION>MASTEC INC.
<TEXT>
<HTML>
<HEAD>
<TITLE>Mastec Inc.</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<HR size="4" noshade color="#000000" style="margin-top: -5px">
<HR size="1" noshade color="#000000" style="margin-top: -10px">





<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>


<P align="center" style="font-size: 10pt"><HR align="center" size="1" noshade width="25%">


<P align="center" style="font-size: 18pt"><B>FORM 8-K/A</B>

<DIV align="center" style="font-size: 10pt"><B>Amendment No.&nbsp;1</B></DIV>



<P align="center" style="font-size: 10pt"><B>CURRENT REPORT<BR>
Pursuant to Section&nbsp;13 or 15(d) of<BR>
The Securities Exchange Act of 1934</B>



<P align="center" style="font-size: 10pt">Date of report (Date of earliest event reported) <U>August&nbsp;30, 2004</U>


<P align="center" style="font-size: 24pt"><B>MASTEC, INC.<BR>
<HR align="center" size="1" noshade width="85%"></B>


<DIV align="center" style="font-size: 10pt">(Exact Name of Registrant as Specified in Its Charter)</DIV>



<P align="center" style="font-size: 10pt"><B>Florida</B><BR>
<HR align="center" size="1" noshade width="85%">


<DIV align="center" style="font-size: 10pt">(State or Other Jurisdiction of Incorporation)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="85%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B>Florida</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>0-08106</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>65-0829355</B></TD>
</TR>

<TR style="font-size: 1px">
    <TD align="center" valign="top"><HR size="1" noshade>&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><HR size="1" noshade>&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top">(State or other<BR>
jurisdiction of<BR>
incorporation)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Commission File<BR>
Number)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(IRS Employer<BR>
Identification No.)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><B>800 Douglass Road, Floor 12, Coral Gables, Florida 33134</B><BR>
<HR align="center" size="1" noshade width="85%">


<DIV align="center" style="font-size: 10pt">(Address of Principal Executive Offices) (Zip Code)</DIV>



<P align="center" style="font-size: 10pt"><B>(305)&nbsp;599-1800</B><BR>
<HR align="center" size="1" noshade width="85%">


<DIV align="center" style="font-size: 10pt">(Registrant&#146;s Telephone Number, Including Area Code)</DIV>



<P align="center" style="font-size: 10pt"><B>N/A</B><BR>
<HR align="center" size="1" noshade width="85%">


<DIV align="center" style="font-size: 10pt">(Former Name or Former Address, if Changed Since Last Report)</DIV>



<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><FONT face="Wingdings">&#111;</FONT> Written communications pursuant to Rule&nbsp;425 under the Securities Act (17
CFR 230.425)</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><FONT face="Wingdings">&#111;</FONT> Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17
CFR 240.14a-12)</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><FONT face="Wingdings">&#111;</FONT> Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))</TD>
</TR>

</TABLE>

<P>
<HR size="1" noshade color="#000000" style="margin-top: -2px">
<HR size="4" noshade color="#000000" style="margin-top: -10px">






<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">







<P align="left" style="font-size: 10pt"><B>Explanatory Note</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On September&nbsp;3, 2004, Mastec, Inc. (the &#147;Company or the &#147;Registrant&#148;)
filed a Form 8-K to report the resignation of Ernst &#038; Young LLP (&#147;E&#038;Y&#148;), the
independent registered public accountants of the Company. The Company is
filing this Current Report on Form 8-K/A to amend and restate Item&nbsp;4.01 as
reported in such previous Current Report.


<P>
<TABLE width="100%" border="0" cellpadding="2" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="1%"></TD>
    <TD width="99%"></TD>
</TR>
<TR valign="top">
    <TD nowrap><B>ITEM 4.01</B>&nbsp;</TD>
    <TD><B><U>CHANGES IN REGISTRANT&#146;S CERTIFYING ACCOUNTANT</U></B></TD>
</TR>
</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On August&nbsp;30, 2004, E&#038;Y informed the Company that it would resign as the
Company&#146;s independent registered public accounting firm following completion of
services related to the audit of Mastec North America, Inc.&#146;s financial
statements for the year ended December&nbsp;31, 2003.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On
September&nbsp;24, 2004, the Company&#146;s Audit Committee engaged
BDO Seidman, LLP to serve as the Company&#146;s independent registered public accountants for the
2004 fiscal year. During the years ended December&nbsp;31, 2002 and 2003 and through
September&nbsp;24, 2004, the Company did not consult BDO Seidman, 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
the Company&#146;s consolidated financial statements, or any other matters or
reportable events as set forth in items 304 (a) (2) (i)&nbsp;and (ii)&nbsp;of Regulation
S-K.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;E&#038;Y&#146;s reports on the Company&#146;s financial statements for the fiscal years
ended 2002 and 2003, did not contain an adverse opinion or a disclaimer of
opinion, nor were they qualified or modified as to uncertainty, audit scope or
accounting principles.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the years ended December&nbsp;31, 2002, 2003, and through the date
hereof, there were no disagreements between the Company and E&#038;Y on any matters
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which, if not resolved to E&#038;Y&#146;s satisfaction,
would have caused it to make a reference to the subject matter of the
disagreements in connection with their reports on the Company&#146;s consolidated
financial statements for such years.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the years ended December&nbsp;31, 2002, 2003 and through the date
hereof, there were no reportable events (as defined in Item&nbsp;304(a)(l)(v) of
Regulation&nbsp;S-K), except that in connection with the Company&#146;s audit for the
fiscal year ended December&nbsp;31, 2003, the Company and E&#038;Y identified certain
reportable conditions that together constituted an overall material weakness in
the Company&#146;s internal control over our financial reporting process. A
complete description of these weaknesses, including the actions taken by the
Company to remedy them, are more fully described in Section&nbsp;9A of the Company&#146;s
Annual Report on Form 10-K for the year ended December&nbsp;31, 2003 and can be
summarized as including (i)&nbsp;intentional overstatements of revenues, inventories
and work in progress arising from the unauthorized actions of certain employees
at the Company&#146;s Canadian operations, (ii)&nbsp;weaknesses in internal controls
involving revenue recognition policies with respect to certain undocumented or
unapproved change orders and the failure to timely recognize losses for certain
contracts accounted for under the percentage of completion method, (iii)
inadequate controls over the self-insurance reserve process including the
documentation of accounting positions and the payment of claims at year-end by
the claims administrator, (iv)&nbsp;weaknesses in controls over the process of
determining the ultimate realization of certain deferred state tax assets and
(v)&nbsp;inadequate controls over our financial statement closing process.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has undertaken a thorough review of the effectiveness of its
internal controls and procedures, including financial reporting, as part of its
continuing efforts to strengthen the control process and prepare for compliance
with the requirements of Section&nbsp;404 of the Sarbanes-Oxley Act. No significant
changes in internal controls over financial reporting were made during the
quarter ended December&nbsp;31, 2003. However, in April&nbsp;2004 the Company began to
institute improved procedures and measures, and in the future plans to continue
to work on strengthening these and other procedures and measures, to increase
the effectiveness of its internal controls.


<P align="center" style="font-size: 10pt">2
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has provided E&#038;Y with a copy of the foregoing disclosures.
Attached as Exhibit&nbsp;16.1 is a copy of E&#038;Y&#146;s letter, dated September&nbsp;24, 2004,
stating its agreement with such statements.


<P>
<TABLE width="100%" border="0" cellpadding="2" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="1%"></TD>
    <TD width="99%"></TD>
</TR>
<TR valign="top">
    <TD nowrap><B>Item&nbsp;9.01</B>&nbsp;</TD>
    <TD><B><U>Financial Statements, Pro Forma Financial Information and
Exhibits</U></B></TD>
</TR>
</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Not applicable.</TD>
</TR>

</TABLE>

<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Not applicable.</TD>
</TR>

</TABLE>

<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Exhibits. The following will be filed as an amendment to this report:</TD>
</TR>

</TABLE>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="65%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="8%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="87%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Exhibit</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Number</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Description</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">16.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter from Ernst &#038; Young LLP to the Securities and Exchange
Commission regarding the change in certifying accountant dated
September&nbsp;24, 2004.</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">3
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="center" style="font-size: 10pt"><B>SIGNATURES</B>



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Pursuant to the requirements of the Securities
Exchange Act of 1934, MasTec Inc. has duly caused
this report to be signed on its behalf by the
undersigned hereunto duly authorized.</TD>
</TR>

</TABLE>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">Date:  September 24, 2004      &nbsp;</TD>
    <TD colspan="3">MASTEC, INC.<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000">/s/ Austin Shanfelter
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">Austin Shanfelter&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">Chief Executive Officer
MASTEC, INC.&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt">4
</DIV>


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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>g91077exv16w1.htm
<DESCRIPTION>LETTER FROM ERNST & YOUNG LLP
<TEXT>
<HTML>
<HEAD>
<TITLE>Letter from Ernst & Young LLP</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="right" style="font-size: 10pt"><B>Exhibit&nbsp;16.1</B>



<P align="center" style="font-size: 10pt">&#091;Ernst &#038; Young LLP Letterhead&#093;



<P align="left" style="font-size: 10pt">September&nbsp;24, 2004



<P align="left" style="font-size: 10pt">Securities and Exchange Commission<BR>
450 Fifth Street, NW<BR>
Washington, DC 20549


<P align="left" style="font-size: 10pt">Ladies and Gentlemen:


<P align="left" style="font-size: 10pt">We have read Item&nbsp;4.01 of Form 8-K dated September&nbsp;24, 2004, of MasTec, Inc.
and are in agreement with the statements contained in the first, third, fourth,
fifth, and seventh paragraphs of Item&nbsp;4 presented on pages 1 and 2 therein. We
have no basis to agree or disagree with other statements of the registrant
contained therein.


<P align="left" style="font-size: 10pt">Regarding the registrant&#146;s statement concerning the weaknesses in internal
control to prepare financial statements, included in the fifth paragraph of
Item&nbsp;4 presented on page 1 therein, we had considered such matter in
determining the nature, timing and extent of procedures performed in our audit
of the registrant&#146;s 2003 consolidated financial statements.



<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">&nbsp;</TD>
    <TD colspan="3">Very truly yours,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD colspan="3">/s/ Ernst &#038; Young LLP
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD colspan="3">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt">
</DIV>


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</SEC-DOCUMENT>
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