-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>/in/edgar/work/20000706/0000898430-00-001985/0000898430-00-001985.txt : 20000920
<SEC-HEADER>0000898430-00-001985.hdr.sgml : 20000920
ACCESSION NUMBER:		0000898430-00-001985
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20000629
ITEM INFORMATION:		
ITEM INFORMATION:		
FILED AS OF DATE:		20000706

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DAILY JOURNAL CORP
		CENTRAL INDEX KEY:			0000783412
		STANDARD INDUSTRIAL CLASSIFICATION:	 [2711
]		IRS NUMBER:				954133299
		STATE OF INCORPORATION:			SC
		FISCAL YEAR END:			0930
</COMPANY-DATA>

		FILING VALUES:
			FORM TYPE:		8-K
			SEC ACT:		
			SEC FILE NUMBER:	000-14665
			FILM NUMBER:		668417
</FILING-VALUES>

			BUSINESS ADDRESS:	
				STREET 1:		355 SOUTH GRAND AVENUE 34TH FLOOR
				CITY:			LOS ANGELES
				STATE:			CA
				ZIP:			90071-1560
				BUSINESS PHONE:		2136247715
</BUSINESS-ADDRESS>

				MAIL ADDRESS:	
					STREET 1:		355 SOUTH GRAND AVENUE 34TH FLOOR
					CITY:			LOS ANGELES
					STATE:			CA
					ZIP:			90071-1560
</MAIL-ADDRESS>

					FORMER COMPANY:	
						FORMER CONFORMED NAME:	DAILY JOURNAL CO
						DATE OF NAME CHANGE:	19870427
</FORMER-COMPANY>
</FILER>
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>0001.txt
<DESCRIPTION>FORM 8-K
<TEXT>

<PAGE>

                       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 (Date of earliest event reported): June 29, 2000

                           DAILY JOURNAL CORPORATION
                           -------------------------
               (Exact Name of Registrant as Specified in Charter)

South Carolina                0-14665                    95-4133299
- --------------                -------                    -----------
(State or Other           (Commission File             (I.R.S. Employer
Jurisdiction of               Number)                 Identification No.)
Incorporation)


                       355 South Grand Avenue, 34th Floor
                      Los Angeles, California  90071-1560
                  --------------------------------------------
              (Address of Principal Executive Offices)  (Zip Code)

       Registrant's telephone number, including area code (213) 624-7715

                                 Not Applicable
                                 --------------
         (Former Name or Former Address, if Changed Since Last Report)



Item 4.  Changes in Registrant's Certifying Accountant

     On June 29, 2000, the Registrant received confirmation that the client-
auditor relationship between the Registrant and its independent auditor,
PricewaterhouseCoopers LLP ("PwC"), has ceased as of June 29, 2000 due to PwC's
resignation.

     The reports of PwC on the financial statements of the Registrant for the
Registrant's past two fiscal years contained no adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or
accounting principle.

     In connection with its audits for the two most recent fiscal years and
through the subsequent interim period, there have been no disagreements with PwC
on any matter of accounting principles or
<PAGE>

practices, financial statement disclosure, or auditing scope or procedure, which
disagreements if not resolved to the satisfaction of PwC would have caused them
to make reference thereto in their report on the Registrant's financial
statements for such years.

     During the Registrant's two most recent fiscal years and through the
subsequent interim period, there have been no reportable events (as defined in
Regulation S-K Item 304(a)(1)(v)).

     The Registrant has requested that PwC furnish it with a letter addressed to
the Securities and Exchange Commission ("SEC") stating whether or not it agrees
with the statements in this Item 4.  A copy of such letter, dated July 6, 2000,
is filed as Exhibit 16.2 to this Form 8-K.

     PwC's resignation was not recommended or approved by the Board of Directors
of the Registrant (the "Board"), or by the Board's Audit Committee.


ITEM 7.  Financial Reports, Pro Forma Financial Information and Exhibits.

(c)  Exhibits.

     16.1  Letter from PwC to the Registrant, dated June 29, 2000, confirming
           the cessation of the client-auditor relationship between PwC and the
           Registrant.

     16.2  Letter from PwC to the SEC, dated July 6, 2000, confirming the
           statements contained in Item 4 to this Form 8-K.
<PAGE>

                                   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.


                                          DAILY JOURNAL CORPORATION


                                          By:  /s/ Gerald L. Salzman
                                             --------------------------------
                                          Name:    Gerald L. Salzman
                                          Title:   President


Dated: July 6, 2000



                                 EXHIBIT INDEX


Exhibit Number                    Description
- --------------                    -----------


16.1      Letter from PwC to the Registrant, dated June 29, 2000, confirming the
          cessation of the client-auditor relationship between PwC and the
          Registrant.

16.2      Letter from PwC to the SEC, dated July 6, 2000, confirming the
          statements contained in Item 4 to this Form 8-K.
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>0002.txt
<DESCRIPTION>PWC LETTER TO THE REGISTRANT, DATED JUNE 29, 2000
<TEXT>

<PAGE>
                                                                    EXHIBIT 16.1

               [LETTERHEAD OF PRICEWATERHOUSECOOPERS GOES HERE]



June 29, 2000



Mr. Gerald L. Salzman
President
Daily Journal Corporation
915 East First Street
Los Angeles, CA 90012

Dear Mr. Salzman:

This is to confirm that the client-auditor relationship between Daily Journal
Corporation (Commission File Number 0-14665) and PricewaterhouseCoopers LLP has
ceased.

Very truly yours,


/s/ PricewaterhouseCoopers LLP
- ------------------------------
    PricewaterhouseCoopers LLP

cc:  Chief Accountant
     SECPS Letter File, Mail Stop 11-3
     Securities and Exchange Commission
     450 Fifth Street, N.W.
     Washington, D.C. 20549
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.2
<SEQUENCE>3
<FILENAME>0003.txt
<DESCRIPTION>PWC LETTER TO THE SEC, DATED JULY 6, 2000
<TEXT>

<PAGE>

                                                                    EXHIBIT 16.2

               [LETTERHEAD OF PRICEWATERHOUSECOOPERS GOES HERE]


July 6, 2000



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the statements made by Daily Journal Corporation (copy attached),
which we understand will be filed with the Commission, pursuant to Item 4 of
Form 8-K, as part of the Company's Form 8-K report dated July 6, 2000.  We
agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,


/s/ PricewaterhouseCoopers LLP
- ------------------------------
    PricewaterhouseCoopers LLP
<PAGE>

                       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 (Date of earliest event reported): June 29, 2000

                           DAILY JOURNAL CORPORATION
                           -------------------------
               (Exact Name of Registrant as Specified in Charter)

South Carolina                0-14665                    95-4133299
- --------------                -------                    -----------
(State or Other           (Commission File             (I.R.S. Employer
Jurisdiction of               Number)                 Identification No.)
Incorporation)


                       355 South Grand Avenue, 34th Floor
                      Los Angeles, California  90071-1560
                  --------------------------------------------
              (Address of Principal Executive Offices)  (Zip Code)

       Registrant's telephone number, including area code (213) 624-7715

                                 Not Applicable
                                 --------------
         (Former Name or Former Address, if Changed Since Last Report)



Item 4.  Changes in Registrant's Certifying Accountant

     On June 29, 2000, the Registrant received confirmation that the client-
auditor relationship between the Registrant and its independent auditor,
PricewaterhouseCoopers LLP ("PwC"), has ceased as of June 29, 2000 due to PwC's
resignation.

     The reports of PwC on the financial statements of the Registrant for the
Registrant's past two fiscal years contained no adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or
accounting principle.

     In connection with its audits for the two most recent fiscal years and
through the subsequent interim period, there have been no disagreements with PwC
on any matter of accounting principles or
<PAGE>

practices, financial statement disclosure, or auditing scope or procedure, which
disagreements if not resolved to the satisfaction of PwC would have caused them
to make reference thereto in their report on the Registrant's financial
statements for such years.

     During the Registrant's two most recent fiscal years and through the
subsequent interim period, there have been no reportable events (as defined in
Regulation S-K Item 304(a)(1)(v)).

     The Registrant has requested that PwC furnish it with a letter addressed to
the Securities and Exchange Commission ("SEC") stating whether or not it agrees
with the statements in this Item 4.  A copy of such letter, dated July 6, 2000,
is filed as Exhibit 16.2 to this Form 8-K.

     PwC's resignation was not recommended or approved by the Board of Directors
of the Registrant (the "Board"), or by the Board's Audit Committee.


ITEM 7.  Financial Reports, Pro Forma Financial Information and Exhibits.

(c)  Exhibits.

     16.1  Letter from PwC to the Registrant, dated June 29, 2000, confirming
           the cessation of the client-auditor relationship between PwC and the
           Registrant.

     16.2  Letter from PwC to the SEC, dated July 6, 2000, confirming the
           statements contained in Item 4 to this Form 8-K.
<PAGE>

                                   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.


                                          DAILY JOURNAL CORPORATION


                                          By:
                                             --------------------------------
                                          Name:    Gerald L. Salzman
                                          Title:   President


Dated: July 6, 2000



                                 EXHIBIT INDEX


Exhibit Number                    Description
- --------------                    -----------


16.1      Letter from PwC to the Registrant, dated June 29, 2000, confirming the
          cessation of the client-auditor relationship between PwC and the
          Registrant.

16.2      Letter from PwC to the SEC, dated July 6, 2000, confirming the
          statements contained in Item 4 to this Form 8-K.
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
