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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
AMENDMENT 2
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 18, 1996
Amended as of September 18, 1996
PIEMONTE FOODS, INC.
(Exact name of registrant as specified in its charter)
South Carolina 57-0626121
(State or other jurisdiction of (IRS Employer
incorporation) Identification No.)
400 Augusta Street, Greenville, South Carolina 29604
(Address of principal executive offices)
Registrant's telephone number, including area code: (864) 242-0424
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Item 4. Changes in Registrant's Certifying Accountants
Based on a recommendation from the Audit Committee, the Board of Directors
approved a change of certified public accountants in recognition of the
Company's diversifying nature, particularly now that the Company is
participating in an International joint venture located in Holland. As
such, the decision was made on July 18, 1996, to replace Pope, Smith,
Brown & King with Ernst & Young as our certified public accountants.
Pope, Smith, Brown, & King concluded its work with our Fiscal Year 1996
year-end close and tax filings, as submitted August 30th.
No disagreements exist between the company and Pope, Smith, Brown & King
during the past two fiscal years nor during the interim period through
the date of dismissal. Neither of the prior accountant's report on the
financial statements for either of the past two fiscal years contained an
adverse opinion or a disclaimer of opinion, or was qualified or modified
as to uncertainty, audit scope, or accounting principles.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(a) Financial Statements of Businesses Acquired.
None
(b) Pro Forma Financial Information.
None
(c) Exhibits
16 Letter re change in Certifying Accountant.
16.1 Certifying Accountant letter dated September 3, 1996
16.2 Certifying Accountant letter dated September 18, 1996
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.
PIEMONTE FOODS, INC.
(Registrant)
Date September 18, 1996 (Signature of Roy E. Gogel)
Roy E. Gogel
Vice Pres./CFO
POPE, SMITH,
BROWN & KING, P.A.
Certified Public Accountants
Stephen M. Smith, CPA Thomas L. Brown, CPA
Dick W. King, CPA Michael E. McCourry, CPA
Frank H. Huff, CPA Sandra D. Hardaway, CPA
Rhea L. McCary, CPA
September 3, 1996
Mr. Roy Gogel
Vice President and Chief Financial Officer
Piemonte Foods, Inc.
400 Augusta Street
Greenville, SC 29604
Dear Mr. Gogel:
You informed me that the Audit Committee of the Board of Directors has
chosen new certified public accountants to perform the financial audits of
Piemonte Foods, Inc. and subsidiaries for the years ending subsequent to
June 1, 1996.
To satisfy the disclosure requirements of the Securities and Exchange
Commission, you wanted a statement from me that there are no outstanding
disagreements between your company and our firm as to financial
presentation arising from the current year audit or previous year's
audits. I attest my report on the financial statements for either of the
past two years did not contain an adverse opinion or a disclaims of
opinion, or was qualified or modified as to uncertainty, audit scope, or
accounting principles. Additionally, there are no receivables due us for
previous year's audits and the only amount due us presently is for the
services performed since July 31, 1996.
Your truly,
(Signature of Thomas L. Brown)
Thomas L. Brown, CPA, CFP
POPE, SMITH,
BROWN & KING, P.A.
Certified Public Accountants
Stephen M. Smith, CPA
Thomas L. Brown, CPA
Dick W. King, CPA
Frank H. Huff, CPA
Michael E. McCourry, CPA
Ralph W. Pope, CPA, Retired
September 18, 1996
Mr. Roy Gogel
Vice President and Chief Financial Officer
Piemonte Foods, Inc.
400 Augusta Street
Greenville, SC 29604
Dear Mr. Gogel:
You informed me that the Audit Committee of the Board of Directors has
chosen new certified public accountants to perform the financial audits of
Piemonte Foods, Inc. and subsidiaries for the years ending subsequent to
June 1, 1996.
To satisfy the disclosure requirements of the Securities and Exchange
Commission, you wanted a statement from me that I agree with the statements
made by Piemonte Foods, Inc. in response to item 304(a) in its filing
of 8-K/A-2 amended as of September 18, 1996. I agree with those statements.
Your truly,
(Signature of Thomas L. Brown)
Thomas L. Brown, CPA, CFP
