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): March 24, 2004 Friedman's Inc. (Exact name of registrant as specified in its charter) Delaware 0-22356 58-20583 (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 171 Crossroads Parkway Savannah, Georgia 31422 (Address of principal executive offices) (912) 233-9333 (Registrant's telephone number, including area code) Item 5. Other Events. On March 24, 2004, Friedman's Inc. issued a press release announcing that the Company has received a Wells Notice from the Division of Enforcement of the Securities and Exchange Commission. The text of the press release, which is attached as Exhibit 99.1, is incorporated by reference into this Item. Item 7. Financial Statements, Pro Forma Financial Statements and Exhibits (c) Exhibits The following exhibits are filed as a part of this report: Exhibit Number Description ------ ----------- 99.1 Press Release Dated March 24, 2004. -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 authorized. Friedman's Inc. (Registrant) Date: March 24, 2004 By: /s/ Richard Cartoon -------------------------------- Richard Cartoon Chief Financial Officer -3-