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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: September 17, 1996
CAFETERIA OPERATORS, L.P.
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(Exact name of registrant as specified in charter)
Delaware 333-4578 75-2186655
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(State or other (Commission (I.R.S. Employer
jurisdiction File Number) Identification No.)
of incorporation)
6901 Quaker Avenue, Lubbock, Texas 79413
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (806) 792-7151
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Not applicable
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
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Cafeteria Operators, L.P. (the "Limited Partnership") is an indirect wholly
owned subsidiary of Furr's/Bishop's, Incorporated (the "Company"). The Company
is the sole general and a limited partner of the Limited Partnership. On the
recommendation of the Company's Audit Committee, Deloitte & Touche LLP
("Deloitte & Touche") was dismissed by the Board of Directors of the Company
(the "Board of Directors") as the Company's and the Limited Partnership's
certifying accountant, effective September 17, 1996. There have been no
disagreements with Deloitte & Touche on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
during the Limited Partnership's two most recent fiscal years or any subsequent
interim period which, if not resolved to the satisfaction of Deloitte & Touche,
would have caused it to make a reference to the subject matter of the
disagreement(s) in connection with any report issued by Deloitte & Touche. The
Deloitte & Touche report on the Limited Partnership's financial statements for
the fiscal year ended January 3, 1995, dated March 2, 1995, included an
explanatory paragraph which identified factors which raised substantial doubt
about the Limited Partnership's ability to continue as a going concern. As a
result of a restructuring of the Company completed during the first quarter of
1996, and the significant reduction in the Limited Partnership's debt burden and
resulting interest expense, the March 28, 1996 report of Deloitte & Touche,
covering the fiscal year ended January 2, 1996, did not contain any form of
qualification or uncertainty regarding the Company's financial status.
Effective September 17, 1996, the Board of Directors of the Company, on the
recommendation of the Company's Audit Committee, appointed KPMG Peat Marwick LLP
as the Company's and the Limited Partnership's independent public accountants
for the fiscal year ending December 31, 1996.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
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(c) Exhibits
7.1. Letter of Deloitte & Touche LLP, dated September 24, 1996, Re:
Change in Registrant's Certifying Accountants.
[Signature on Following Page]
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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.
CAFETERIA OPERATORS, L.P.
By: Furr's/Bishop's, Incorporated
General Partner
By: /s/ Alton R. Smith
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Alton R. Smith, Executive Vice President
and Secretary
Dated: September 24, 1996.
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INDEX TO EXHIBITS
EXHIBIT NO. DESCRIPTION PAGE
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7.1 Letter of Deloitte & Touche LLP, 5
dated September 24, 1996,
Re: Change in Registrant's
Certifying Accountant.
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EXHIBIT 7.1
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Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read and agree with the comments in Item 4 of Form 8-K of Cafeteria
Operators , L.P. dated September 17, 1996.
/s/ Deloitte & Touche LLP
Dallas, Texas
September 24, 1996
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