<SEC-DOCUMENT>0001299933-15-001848.txt : 20151224
<SEC-HEADER>0001299933-15-001848.hdr.sgml : 20151224
<ACCEPTANCE-DATETIME>20151224120849
ACCESSION NUMBER:		0001299933-15-001848
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20151218
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20151224
DATE AS OF CHANGE:		20151224

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PENSKE AUTOMOTIVE GROUP, INC.
		CENTRAL INDEX KEY:			0001019849
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-AUTO DEALERS & GASOLINE STATIONS [5500]
		IRS NUMBER:				223086739
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12297
		FILM NUMBER:		151307535

	BUSINESS ADDRESS:	
		STREET 1:		2555 TELEGRAPH RD
		CITY:			BLOOMFIELD HILLS
		STATE:			MI
		ZIP:			48302-0954
		BUSINESS PHONE:		248-648-2500

	MAIL ADDRESS:	
		STREET 1:		2555 TELEGRAPH RD
		CITY:			BLOOMFIELD HILLS
		STATE:			MI
		ZIP:			48302-0954

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNITED AUTO GROUP INC
		DATE OF NAME CHANGE:	19960726
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>htm_52906.htm
<DESCRIPTION>LIVE FILING
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<TITLE> Penske Automotive Group, Inc. (Form: 8-K) </TITLE>
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		UNITED STATES<BR>
	SECURITIES AND EXCHANGE COMMISSION
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	WASHINGTON, D.C. 20549
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	FORM 8-K
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	CURRENT REPORT
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	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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	Date of Report (Date of Earliest Event Reported):
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	&nbsp;
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	December 18, 2015
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	Penske Automotive Group, Inc.
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<BR>__________________________________________<BR>
	(Exact name of registrant as specified in its charter)
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	Delaware
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	1-12297
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	22-3086739
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_____________________<BR>
	(State or other jurisdiction
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_____________<BR>
	(Commission
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______________<BR>
	(I.R.S. Employer
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	of incorporation)
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	File Number)
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	Identification No.)
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	2555 Telegraph Road, Bloomfield Hills, Michigan
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	&nbsp;
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	48302
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_________________________________<BR>
	(Address of principal executive offices)
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	&nbsp;
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___________<BR>
	(Zip Code)
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	Registrant&#146;s telephone number, including area code:
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	&nbsp;
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	248-648-2500
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	Not Applicable
<BR>______________________________________________<BR>
	Former name or former address, if changed since last report
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	&nbsp;
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<!-- CoverPageRegistrant END --><P><FONT SIZE="2">
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:</FONT>
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<P><FONT SIZE="2">
[&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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<P align="left" style="font-size: 10pt"><FONT style="font-size: 11pt">Section&nbsp;4 &#150; Matters Related to Accountants and Financial Statements
</FONT>

<P align="left" style="font-size: 11pt">Item&nbsp;4.01 &#150; Changes in Registrant&#146;s Certifying Accountant


<P align="left" style="font-size: 11pt">Deloitte & Touche LLP is our principal independent auditing firm. In delivering its audit opinion,
Deloitte & Touche LLP relies on the opinion of KPMG Audit Plc, a U.K. based affiliate of KPMG LLP,
principally in respect of our subsidiary which holds our international operations, UAG UK Holdings
Limited. KPMG Audit Plc notified us on December&nbsp;18, 2015 that it intends to wind down its
operations and transition them to KPMG LLP, its parent company. We are filing this 8-K to reflect
the transition of audit services from KPMG Audit Plc to KPMG LLP.


<P align="left" style="font-size: 11pt">(a)&nbsp;Resignation of Independent Registered Public Accountant


<P align="left" style="font-size: 11pt; text-indent: 2%">KPMG Audit Plc informed our Audit Committee that KPMG Audit Plc will decline to stand for
re-election as our independent registered public accountant immediately.


<P align="left" style="font-size: 11pt; text-indent: 2%">The reports of KPMG Audit Plc for the fiscal years ended December&nbsp;31, 2013 and December&nbsp;31,
2014 did not contain any adverse opinion or disclaimer of opinion, and were not qualified or
modified as to uncertainty, audit scope or accounting principle.


<P align="left" style="font-size: 11pt; text-indent: 2%">During our fiscal years ended December&nbsp;31, 2014 and 2013 (i)&nbsp;there were no disagreements (as
that term is defined in Item&nbsp;304(a)(1)(iv) of Regulation&nbsp;S-K and the related instructions) between
us and KPMG Audit Plc on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of KPMG
Audit Plc would have caused KPMG Audit Plc to make reference to the subject matter of the
disagreement in connection with its reports on our consolidated financial statements for such
years, and (ii)&nbsp;there were no &#147;reportable events&#148; (as that term is defined in Item&nbsp;304(a)(1)(v) of
Regulation&nbsp;S-K).


<P align="left" style="font-size: 11pt; text-indent: 2%">We provided KPMG Audit Plc with a copy of this Form 8-K and requested that KPMG Audit Plc
provide us with a letter addressed to the Securities and Exchange Commission stating whether or not
KPMG Audit Plc agrees with the above disclosures. A copy of KPMG Audit Plc&#146;s letter, dated
December&nbsp;18, 2015 is attached as Exhibit&nbsp;16.1 to this Form 8-K.


<P align="left" style="font-size: 11pt">(b)&nbsp;Newly Appointed Independent Registered Public Accountant


<P align="left" style="font-size: 11pt; text-indent: 4%">On December&nbsp;18, 2015, our Audit Committee approved the appointment of KPMG LLP, the parent
company of KPMG Audit Plc, to perform independent audit services principally for our subsidiary
which holds our international operations, UAG UK Holdings Limited, beginning December&nbsp;18, 2015.


<P align="left" style="font-size: 11pt; text-indent: 4%">During the fiscal years ended December&nbsp;31, 2014 and 2013 neither we nor anyone acting on our
behalf consulted KPMG LLP regarding any matters identified within Items 304(a)(2)(i) and (ii)&nbsp;of
Regulation&nbsp;S-K.


<P align="left" style="font-size: 11pt">Section&nbsp;9 &#150; Financial Statements and Exhibits


<P align="left" style="font-size: 11pt">Item&nbsp;9.01 &#150; Financial Statements and Exhibits


<P align="left" style="font-size: 11pt">(d)&nbsp;The following exhibit is furnished under Item&nbsp;4.01 as part of this report:


<P align="left" style="font-size: 11pt; text-indent: 4%">16.1 Letter from KPMG Audit Plc to the Securities and Exchange Commission, dated December&nbsp;18,
2015.



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	SIGNATURES
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	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.
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	&nbsp;
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	Penske Automotive Group, Inc.
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	&nbsp;&nbsp;
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<I>
	December 24, 2015
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	&nbsp;
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<I>
	By:
</I>
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	&nbsp;
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<I>
	/s/ Shane M. Spradlin
</I>
<BR>
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</TD>
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<FONT SIZE="2">
	&nbsp;
</FONT>
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<I>
	Name: Shane M. Spradlin
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<I>
	Title: Executive Vice President
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	Exhibit&nbsp;Index
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	Exhibit No.
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	Description
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	16.1
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	&nbsp;
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Letter from KPMG Audit Plc to the Securities and Exchange Commission, dated December 18, 2015
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<TYPE>EX-16.1
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<P align="right" style="font-size: 10pt"><FONT style="font-size: 11pt">Exhibit&nbsp;16.1</FONT>


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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">KPMG Audit Plc<BR>
Altius House<BR>
One Fourth Street<BR>
Milton Keynes MK9 1NE<BR>
United Kingdom
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Tel &#043;44(0) 1923 831350<BR>
Fax &#043;44(0) 1908 844888<BR>
<BR>
<BR>
<BR></TD>
</TR>
<TR valign="bottom" style="font-size: 11pt">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Securities and Exchange Commission<BR>
Washington, D.C. 20549
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    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><BR>
<BR>
Our ref PDS/GK</TD>
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<P align="left" style="font-size: 11pt">18 December&nbsp;2015


<P align="left" style="font-size: 11pt">Ladies and Gentlemen:


<P align="left" style="font-size: 11pt">We were previously accountants for UAG UK Holdings Limited and subsidiaries (a significant
subsidiary of Penske Automotive Group, Inc) and, under the date of February&nbsp;26, 2015, we reported
on the consolidated financial statements of UAG UK Holdings, Limited as of and for the year ended
December&nbsp;31, 2014, 2013 and 2012, and the effectiveness of internal control over financial
reporting as of December&nbsp;31, 2014. On December&nbsp;18, 2015, we communicated to the Audit Committee of
the Board of Directors that we resigned as accountants. We have read Penske Automotive Group&#146;s
statements included under Item&nbsp;4.01 of its Form 8-K to be filed within the next 4 business days,
and we agree with such statements.


<P align="left" style="font-size: 11pt">Yours faithfully


<P align="left" style="font-size: 11pt">/s/ KPMG Audit Plc


<P align="left" style="font-size: 11pt">KPMG Audit Plc



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