UNITED STATES
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) December 11, 1995.
L. LURIA & SON, INC.
(Exact name of registrant as specified in its charter)
FLORIDA 1-8057 59-0620505
(State of incorporation) (Commission (IRS Employer
File Number) Identification No.)
5770 Miami Lakes Drive, Miami Lakes, Florida 33014
(Address of principal executive offices) (zip code)
(305) 557-9000
(Registrant's telephone number, including area code)
ITEM 4. Changes in Registrant's Certifying Accountant
(a) On December 11, 1995, L. Luria & Son, Inc. (the "Registrant")
dismissed the accounting firm of KPMG Peat Marwick as
independent accountants for the Registrant for the current
fiscal year ending February 3, 1996. The accountant's reports
on the financial statements for the past two fiscal years
preceding the dismissal of KPMG Peat Marwick did not contain
an adverse opinion or a disclaimer of opinion, audit scope or
accounting principles. The decision to change accountants was
recommended and approved by the Board of Directors. In
connection with the audit for the most recent two fiscal years
preceding the dismissal of KPMG Peat Marwick there have been
no disagreements with KPMG Peat Marwick on any matter of
accounting principles or practices, financial statement
disclosure, or accounting scope or procedure. In addition, no
reportable events, as defined in Item 304(a)(1)(v) of
Regulation S-K of the Securities and Exchange Act, occurred
during such period.
The Registrant has requested that KPMG Peat Marwick furnish it
with a letter addressed to the SEC stating whether it agrees
with the above statements. A copy of the KPMG Peat Marwick
letter to the Securities and Exchange Commission dated
December 12, 1996 is filed as Exhibit 16 on this Form 8-K.
(b) On December 11, 1995 the Registrant engaged the accounting
firm of Deloitte & Touche as independent accountants for the
Registrant for the current fiscal year ending February 3,
1996. This engagement was approved by the Board of Directors.
ITEM 7. Financial Statements and Exhibits
(c) Exhibits
Exhibit 16 Letter re change in Certifying Accountant
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 thereunto duly authorized.
L. LURIA & SON, INC.
/s/ Peter Luria
Date: Peter Luria
President and Chief Operating
Officer
EXHIBIT INDEX
Exhibit No. Page
16 Letter re Change in Certifying Accountants
December 12, 1995
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
We were previously principal accountants for L. Luria & Son, Inc.
(the "Company") and, under the date of March 24, 1995, we reported
on the consolidated financial statements of L. Luria & Son, Inc. as
of and for the year ended January 28, 1995. On December 11, 1995,
we were dismissed as the Company's independent public accountants.
We have read the Company's statements included under Item 4 of its
Form 8-K dated December 12, 1995, and we agree with such statements
except that we have no basis for agreeing or disagreeing with the
Company's statement in paragraph (a) regarding approval by the
Board of Directors to change accountants.
Very truly yours,
KPMG Peat Marwick LLP
