content: ================================================================================
  
  
  
                         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
  
  
                                    May 8, 2002
                  ------------------------------------------------
                  Date of Report (Date of Earliest Event Reported)
  
  
  
                                Superior TeleCom Inc.
               (Exact Name of Registrant as Specified in its Charter)
  
           Delaware                    1-12261                  58-2248978
  --------------------------      ------------------     -------------------------
       (State or Other              Commission File         (I.R.S. Employer
        Jurisdiction                    Number             Identification Number)
       of Incorporation)
  
  
  
        One Meadowlands Plaza, East Rutherford, New Jersey            07073
        -------------------------------------------------------------------
            (Address of Principal Executive Offices)             (Zip Code)
  
  
  
        Registrant's telephone number, including area code   (201) 549-4400
        -------------------------------------------------------------------
  
  
  
                       1790 Broadway, New York, New York 10019
             -----------------------------------------------------------
            (Former Name or Former Address, If Changed Since Last Report)
  
  
  
  ================================================================================
  
  
  <PAGE>
  
  
  Item 4.  Changes in Registrant's Certifying Accountant.
  
       On May 8, 2002, Superior TeleCom Inc. (the "Company"), based on the
  recommendation of the Audit Committee of the Company's Board of Directors,
  terminated the engagement of Arthur Andersen LLP ("AA") as the Company's
  independent public accountants. The Company is currently interviewing
  independent accounting firms, but has not yet retained one, to serve as the
  Company's independent public accountants for the year ending December 31, 2002.
  Such retention of new independent public accountants will be subject to the
  recommendation of the Audit Committee of the Company's Board of Directors.
  
       AA's reports on the Company's consolidated financial statements for each of
  the years ended December 31, 2000 and 2001 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, 2000 and 2001 and through the date
  hereof, there were no disagreements with AA on any matter of accounting
  principles or practices, financial statement disclosure, or auditing scope or
  procedure which disagreements, if not resolved to AA's satisfaction, would have
  caused AA to make reference to the subject matter of the disagreements in
  connection with AA's reports 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 AA with a copy of the foregoing disclosures. Attached
  as Exhibit 16 is a copy of AA's letter, dated May 8, 2002, stating its agreement
  with such statements.
  
  
  Item 7.  Financial Statements and Exhibits.
  
       The following exhibits are filed herewith:
  
       Exhibit 16   - Letter, dated May 8, 2002, from Arthur Andersen LLP to the
                      Securities Exchange Commission
  
       Exhibit 99   - Press release, dated May 10, 2002, of Superior TeleCom Inc.
  
  
  
                                         2
  
  <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 organized.
  
  
                                            SUPERIOR TELECOM INC.
  
  
  
  Date: May 10, 2002                        BY: /s/ David S. Aldridge
                                                Name:  David S. Aldridge
                                                Title: Chief Financial Officer
  
  
  
  
                                         3
  
  
  <PAGE>
  
  
                                    EXHIBIT INDEX
  
  Exhibit
  Number     Description
  -------    -----------
    16       Letter, dated May 8, 2002, from Arthur Andersen LLP to the Securities
             and Exchange Commission
  
    99       Press release, dated May 10, 2002, of Superior TeleCom Inc.
  
  
  
  
  
  
  
  
  
                                         4
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metadata_filer: {"company-data": {"conformed-name": "SUPERIOR TELECOM INC", "cik": "0001019285", "assigned-sic": "3357", "irs-number": "582248978", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-12261", "film-number": "02642275"}, "business-address": {"street1": "1790 BROADWAY", "street2": "15TH FL", "city": "NEW YORK", "state": "NY", "zip": "10019", "phone": "2127573333"}, "mail-address": {"street1": "150 INTERSTATE NORTH PKWY", "street2": "STE 110", "city": "ATLANTA", "state": "GA", "zip": "30339"}}
text: ================================================================================
  
                         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
  
                                    May 8, 2002
                  ------------------------------------------------
                  Date of Report (Date of Earliest Event Reported)
  
                                Superior TeleCom Inc.
               (Exact Name of Registrant as Specified in its Charter)
  
           Delaware                    1-12261                  58-2248978
  --------------------------      ------------------     -------------------------
       (State or Other              Commission File         (I.R.S. Employer
        Jurisdiction                    Number             Identification Number)
       of Incorporation)
  
        One Meadowlands Plaza, East Rutherford, New Jersey            07073
        -------------------------------------------------------------------
            (Address of Principal Executive Offices)             (Zip Code)
  
        Registrant's telephone number, including area code   (201) 549-4400
        -------------------------------------------------------------------
  
                       1790 Broadway, New York, New York 10019
             -----------------------------------------------------------
            (Former Name or Former Address, If Changed Since Last Report)
  
  ================================================================================
  Item 4.  Changes in Registrant's Certifying Accountant.
  
       On May 8, 2002, Superior TeleCom Inc. (the "Company"), based on the
  recommendation of the Audit Committee of the Company's Board of Directors,
  terminated the engagement of Arthur Andersen LLP ("AA") as the Company's
  independent public accountants. The Company is currently interviewing
  independent accounting firms, but has not yet retained one, to serve as the
  Company's independent public accountants for the year ending December 31, 2002.
  Such retention of new independent public accountants will be subject to the
  recommendation of the Audit Committee of the Company's Board of Directors.
  
       AA's reports on the Company's consolidated financial statements for each of
  the years ended December 31, 2000 and 2001 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, 2000 and 2001 and through the date
  hereof, there were no disagreements with AA on any matter of accounting
  principles or practices, financial statement disclosure, or auditing scope or
  procedure which disagreements, if not resolved to AA's satisfaction, would have
  caused AA to make reference to the subject matter of the disagreements in
  connection with AA's reports 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 AA with a copy of the foregoing disclosures. Attached
  as Exhibit 16 is a copy of AA's letter, dated May 8, 2002, stating its agreement
  with such statements.
  
  Item 7.  Financial Statements and Exhibits.
  
       The following exhibits are filed herewith:
  
       Exhibit 16   - Letter, dated May 8, 2002, from Arthur Andersen LLP to the
                      Securities Exchange Commission
  
       Exhibit 99   - Press release, dated May 10, 2002, of Superior TeleCom Inc.
  
                                         2
  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 organized.
  
                                            SUPERIOR TELECOM INC.
  
  Date: May 10, 2002                        BY: /s/ David S. Aldridge
                                                Name:  David S. Aldridge
                                                Title: Chief Financial Officer
  
                                         3
  EXHIBIT INDEX
  
  Exhibit
  Number     Description
  -------    -----------
    16       Letter, dated May 8, 2002, from Arthur Andersen LLP to the Securities
             and Exchange Commission
  
    99       Press release, dated May 10, 2002, of Superior TeleCom Inc.
  
                                         4