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FORM 8-K
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
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Date of Report (Date of earliest
event reported): February 14, 1995
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NASH-FINCH COMPANY
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(Exact name of registrant as specified in its charter)
Delaware 0-785 41-0431960
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(State of incorporation) (Commission (I.R.S. Employer
File Number) Identification No.)
7600 France Avenue South, P.O. Box 355, Minneapolis MN 55440-0355
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(Address of principal executive offices) (zip code)
Registrant's telephone number, including area code: 612/832-0534
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
(a) Previous Independent Accountants
(i) On February 14, 1995, the Board of Directors of Nash-Finch Company
(the "Registrant") decided to change independent accountants for the
fiscal year beginning January 1, 1995 and thereby dismissed KPMG Peat
Marwick LLP, such dismissal to become effective upon completion of
the audit for the fiscal year ended December 31, 1994.
(ii) The reports of KPMG Peat Marwick LLP on the Registrant's financial
statements for the past two years contained, and the report for the
most recent year is expected to contain, no adverse opinion or
disclaimer of opinion and were not, or in the case of the most recent
fiscal year is not expected to be, qualified or modified as to
uncertainty, audit scope or accounting principle.
(iii) The Registrant's Audit Committee participated in and recommended to
the Board of Directors of the Registrant the decision to change
independent accountants.
(iv) In connection with its audits for the two most recent fiscal years
and through February 14, 1995, there have been no disagreements with
KPMG Peat Marwick LLP 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 KPMG Peat Marwick LLP, would have caused them to make reference
thereto in their report on the financial statements for such years.
(v) The Registrant believes that during the two most recent fiscal years
and through February 14, 1995, there have been no reportable events
(as defined in Regulation S-K Item 304(a)(1)(v)).
(vi) The Registrant delivered a copy of this Form 8-K report to KPMG
Peat Marwick LLP on February 22, 1995. Concurrently therewith, the
Registrant requested that KPMG Peat Marwick LLP furnish it with a
letter addressed to the Securities and Exchange Commission (the
"SEC") stating whether or not it agrees with the above statements.
The Registrant has requested that KPMG Peat Marwick LLP provide such
letter as soon as possible so that the Registrant will be able to
file the letter as Exhibit 16 to this Form 8-K report within ten
business days after the initial filing, or within two business days
of receipt of such letter, whichever is earlier.
(b) New Independent Accountants
(i) The Board of Directors of the Registrant has approved the engagement
of Ernst & Young LLP as its new independent accountants for the
fiscal year ending December 30, 1995. During the two most recent
fiscal years and through February 14, 1995, the Registrant has not
consulted with Ernst & Young LLP on items which concerned the subject
matter of a disagreement or reportable event with the former auditor
(as described in Regulation S-K Item 304(a)(2)).
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Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) EXHIBITS
* 16 Letter from KPMG Peat Marwick LLP to the SEC.
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* To be filed by amendment on Form 8-K/A in accordance with
Item 304(a)(3) of Regulation S-K.
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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.
NASH-FINCH COMPANY
/s/ Norman R. Soland
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Norman R. Soland, Esq.
Vice President, Secretary
and General Counsel
Dated: February 21, 1995
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INDEX TO EXHIBITS
Exhibit Page
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* 16 Letter from KPMG Peat Marwick LLP
to the SEC.
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* To be filed by amendment on Form 8-K/A in accordance with
Item 304(a)(3) of Regulation S-K.
