SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
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Current Report
Pursuant to Section 13 or 15(d) of the Securities Act of 1934
Date of Report (Date of earliest event reported): December 13, 1996
Commission File Number: 333-07601
FRD ACQUISITION CO.
(Exact Name of Registrant as Specified in Charter)
Delaware 57-1040952
(State or Other Jurisdiction (I.R.S. Employer
of Incorporation or Organization) Identification No.)
203 East Main Street 29319-9966
Spartanburg, South Carolina (Zip Code)
(Address of Principal Executive Offices)
Registrant's telephone number, including area code:
(864) 597-8000
N/A
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(Former name or former address, if changed since last report)
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Item 8. Change in Fiscal Year
The Registrant, pursuant to a resolution adopted by its Board of Directors
on December 13, 1996, has determined to change its fiscal year. Beginning in
1997, the Registrant will change to a "4-4-5" week quarterly closing calendar
pursuant to which each fiscal year shall end on the last Wednesday of the
calendar year. The 4-4-5 closing calendar is the norm for the restaurant
industry and generally results in four 13-week quarters with each quarter
ending on a Wednesday. For 1997, the fiscal quarters will end
April 2, July 2, October 1, and December 31, respectively. Since the
opening of the new fiscal year will begin the day after the closing date of the
existing fiscal year, there will be no transition period for which a report to
the Securities and Exchange Commission will need to be filed.
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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.
FRD Acquisition Co.
Date: December 20, 1996 ___________________________
C. Robert Campbell
Executive Vice President
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