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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) April 3, 1996
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Certified Grocers of California, Ltd.
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(Exact name of registrant as specified in its charter)
California 0-10815 95-0615250
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(State or other jurisdiction (Commission (IRS Employer of
incorporation) File Number) Identification No.)
2601 S. Eastern Avenue, Los Angeles 90040
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (213) 726-2601
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Item 4. Changes in Registrant's Certifying Accountant.
Effective April 3, 1996, Certified Grocers of California, Ltd. and its
subsidiaries ("the Company") dismissed Coopers & Lybrand L.L.P. as its principal
accountant to audit the financial statements of the Company.
The reports issued by Coopers & Lybrand L.L.P. on the financial statements for
the past two years did not contain an adverse opinion or a disclaimer of
opinion, and were not qualified or modified as to uncertainty, audit scope, or
accounting principles.
The decision to change accountants was recommended by the audit committee of the
Company following the solicitation and review of bids from several independent
accountants, including Coopers & Lybrand L.L.P., and was approved by the Board
of Directors on April 3, 1996.
During the two most recent fiscal years and the current fiscal period, there
were no disagreements with Coopers & Lybrand L.L.P. on matters of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure.
Effective April 3, 1996, the Company has engaged Deloitte & Touche L.L.P. as its
principal accountant to audit the financial statements of the Company.
Item 7. Financial Statements and Exhibits.
(a) Financial statements of business acquired.
Not applicable.
(b) Pro-forma financial information.
Not applicable.
(c) Exhibits.
Exhibit 16 Letter re change in certifying accountant.
16.1 Letter from Coopers & Lybrand L.L.P. to Securities and
Exchange Commission, dated April 10, 1996.
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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 undersigned
thereunto duly authorized.
CERTIFIED GROCERS OF CALIFORNIA, LTD.
Dated: April 10, 1996 By /s/ DANIEL T. BANE
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Daniel T. Bane
Senior Vice President and
Chief Financial Officer
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[COOPERS & LYBRAND LETTERHEAD]
April 10, 1996
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Certified Grocers of California, Ltd. (copy
attached), which we understand will be filed with the Commission, pursuant to
Item 4 of Form 8-K, as part of the Company's Form 8-K dated April 10, 1996 (date
of earliest event reported). We agree with the statements concerning our Firm
in such Form 8-K.
Very truly yours,
/s/ Coopers & Lybrand L.L.P.
Coopers & Lybrand L.L.P.
