FORM 8-K/A1
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report: February 2, 1998
(Date of earliest event
reported)
RYMER FOODS INC.
(Exact name of registrant as
specified in its charter)
Delaware
36-1343930
(State of Incorporation or Organization)
(I.R.S. Employer Identification No.)
4600 S. Packers Avenue, Suite 400, Chicago,
Illinois 60609
(Address of principal executive offices)
(Zip Code)
(773) 927-7777
(Registrant's telephone no.,
including area code)
NOT APPLICABLE
(Former name or former address, if
changed since last report)
<PAGE>
Item 4. Changes in Registrant's Certifying Accountants
On October 21, 1997, Coopers & Lybrand L.L.P. resigned as the
Company's certifying accountants.
Grant Thornton L.L.P. has been engaged as certifying accountants as
of October 28, 1997.
The resignation of Coopers & Lybrand L.L.P. was not recommended nor
approved by the Company's Board of Directors or its Audit Committee
as it was the decision of Coopers & Lybrand not to continue as the
Company's auditors.
During the Company's two most recent fiscal years ended October 26,
1996 and October 28, 1995, and the interim period through October
21, 1997, there were no disagreements or reportable events with the
former accountants.
Coopers & Lybrand's report on the Company's financial statements
for the years ended October 26, 1996 and October 28, 1995,
contained an explanatory paragraph regarding the uncertainty of the
Company's ability to continue as a going concern.
Item 7. Financial Statements and Exhibits
(c) Exhibits. See "Exhibit Index" on the last page of this report,
which is incorporated herein by reference.
SIGNATURE
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.
RYMER FOODS INC.
Date: February 2, 1998 /s/ Edward M. Hebert
Senior Vice President,
Chief Financial Officer and
Treasurer
Exhibit # Description Filed Herewith
16 Letter of Coopers & Lybrand L.L.P. X
to the Securities and Exchange
Commission
February 2, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Rymer Foods Inc. (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/A1 report as of February 2, 1998. We agree with the statements
concerning our Firm in such Form 8-K/A1.
Very truly yours,
/s/ Coopers & Lybrand L.L.P.
