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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 (Date of earliest event reported): July 28, 2000
EAGLE FOOD CENTERS, INC.
(Exact name of registrant as specified in the charter)
Commission File Number 0-17871
DELAWARE 36-3548019
(State or other jurisdiction of (I.R.S. Employer Identification No.)
incorporation or organization)
RT. 67 & KNOXVILLE RD., MILAN, ILLINOIS 61264
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (309) 787-7700
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On July 28, 2000, the Company dismissed Deloitte & Touche LLP ("Deloitte
& Touche") as its certifying accountant and on July 28, 2000, the Company
retained KPMG LLP ("KPMG") as its certifying accountant.
The reports of Deloitte & Touche on the financial statements of the
Company for the two fiscal years ended January 29, 2000 contain no adverse
opinion or disclaimer of opinion and were not qualified or modified as to any
uncertainty, audit scope or accounting principle, except that the report for the
year ended January 29, 2000 indicated that the uncertainty of the Company about
if or when it will emerge from Chapter 11 Bankruptcy raised substantial doubt
about the Company's ability to continue as a going concern and that the Company
changed it method of accounting for goodwill. The Company's Plan of
Reorganization was confirmed on July 7, 2000.
The Board of Directors, upon recommendation of its Audit Committee, on
July 28, 2000 made the decision to change the Company's independent accountants
and appointed KPMG to
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audit the books and accounts of the Company for the fiscal
year ending February 3, 2001. The Board is seeking ratification of its decision
by the Company's Shareholders.
In connection with the audits for the past two fiscal years and through
July 28, 2000, there were no disagreements with Deloitte & Touche on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements if not resolved to the
satisfaction of Deloitte & Touche would have caused the firm to make reference
thereto in their reports on the financial statements for such years.
During the past two fiscal years and through July 28, 2000, Deloitte &
Touche has not advised the Company of any reportable events (as defined in Item
304(a)(1)(v) of Regulation S-K issued by the Securities and Exchange
Commission), except that Deloitte & Touche has informed the Audit Committee that
certain reportable conditions existed during fiscal year 1998 relating to
segregation of duties in the cash disbursements and payroll processes and
reconciliation of accounts receivable and, during fiscal year 1999 relating to
segregation of duties in the cash disbursements process and the reconciliation
of cash, accounts receivable and warehouse inventory. The events did not result
in any disagreement or difference in opinion between the Company and Deloitte &
Touche. The Company has authorized Deloitte & Touche to respond fully to any
inquires of KPMG relating to their engagement as the Company's independent
accountant.
The Company has provided Deloitte & Touche with a copy of this Report
and, at the request of the Company, Deloitte & Touche has furnished a letter
addressed to the Securities and Exchange Commission in which it states that it
agrees with the foregoing statements.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits.
16. Letter from Deloitte & Touche LLP on 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 hereunto duly authorized.
EAGLE FOOD CENTERS, INC.
(Registrant)
By: /s/ S. Patric Plumley
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S. Patric Plumley
Senior Vice President-
Chief Financial Officer and Secretary
Dated: August 4, 2000
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INDEX TO EXHIBITS
Exhibit No. Description:
16. Letter from Deloitte & Touche LLP on change in certifying accountant.
