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) ___April 3, 1995___
LIQUI-BOX CORPORATION
(Exact name of registrant as specified in its charter)
Ohio 0-8514 31-0628033
(State or other (Commission File (IRS Employer
jurisdiction of Number) Identification No.)
incorporation)
6950 Worthington-Galena Road, Worthington, Ohio 43085
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (614) 888-9280
___________________Not Applicable________________
(Former name or former address, if changed since last report.)
Page 1 of 5 Pages.
Index to Exhibits on Page 4.
Item 4. Changes in RegistrantOs Certifying Accountant.
At a meeting held on April 3, 1995, the Executive
Committee of Board of Directors of Liqui-Box Corporation
(the OCompanyO) dismissed the accounting firm of Ernst &
Young LLP, which had served as independent public
accountants for the Company and its subsidiaries prior to
and until April 3, 1995. At a meeting held on April 7,
1995, the Company appointed the accounting firm of Deloitte
& Touche LLP to serve as independent public accountants for
the Company and its subsidiaries effective April 7, 1995.
The decision to change accountants was recommended by the
Audit Committee of the Board of Directors of the Company and
approved by the Executive Committee.
The reports of Ernst & Young LLP on the financial
statements for the fiscal years ended January 1, 1994, and
December 31, 1994, contained no adverse opinion or
disclaimer of opinion and neither of such reports was
qualified or modified as to uncertainty, audit scope or
accounting principles.
There have been no disagreements between the Company or
its subsidiaries and Ernst & Young LLP on any matter of
accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, during the
fiscal years ended January 1, 1994, and December 31, 1994,
or during the period of January 1, 1995, to April 3, 1995,
which disagreements, if not resolved to the satisfaction of
Ernst & Young LLP, would have caused it to make a reference
to the subject matter of the disagreements in connection
with its report.
Ernst & Young LLP has furnished to the Company a letter
addressed to the Securities and Exchange Commission stating
whether Ernst & Young LLP agrees with the statements made by
the Company in response to this Item 4. The Company has
filed this letter of Ernst & Young LLP as Exhibit 16 to this
Report.
Item 7. Financial Statements and Exhibits
(a) - (b) None required.
(c) Exhibits
Exhibit Number Description Page No.
16 Letter, dated April 10, 5
1995, from Ernst &
Young LLP, in that
accounting firm's
capacity as the former
independent accountants
of Liqui-Box Corporation
and its subsidiaries.
Page 2 of 5 Pages.
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.
Date: April 10, 1995 LIQUI-BOX CORPORATION
By: /s/ Peter J. Linn
Peter J. Linn
Senior Vice President of Finance
Page 3 of 5 Pages.
INDEX TO EXHIBITS
Exhibit No. Description Page No.
16 Letter, dated April 10, 1995, 5
from Ernst & Young LLP, in
that accounting firm's capacity as
the former independent accoun-
tants of Liqui-Box Corporation
and its subsidiaries.
Page 4 of 5 pages.
EXHIBIT 16 TO FORM 8-K
April 10, 1995
Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated April 10, 1995,
of Liqui-Box Corporation and are in agreement with the
statements contained in the second and third paragraphs
on page two herein. We have no basis to agree or disagree
with other statements of the registrant contained herein.
ERNST & YOUNG LLP
Page 5 of 5 Pages.
