UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
Amendment No. 1
to 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 LLP 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 LLP 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. During the most recent two fiscal years and the
subsequent interim periods preceding the dismissal of KPMG
Peat Marwick LLP there have been no disagreements with KPMG
Peat Marwick LLP 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 periods.
The Registrant has requested that KPMG Peat Marwick LLP
furnish it with a letter addressed to the SEC stating whether
it agrees with the above statements. A copy of the KPMG Peat
Marwick LLP letter to the Securities and Exchange Commission
dated December 19, 1995 is filed as Exhibit 16 on this Form 8-
K/A.
(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: December 19, 1995 Peter Luria
President and Chief Operating
Officer
EXHIBIT INDEX
Exhibit No. Page
16 Letter re Change in Certifying Accountants
December 19, 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
paragraph (a) of its Form 8-K/A dated December 19, 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
