SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
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 4, 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.
Neither of the prior accountant's report on the financial statements for either
of the past two 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.
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 4, 1996 /s/Roy E. Gogel
Roy E. Gogel
Vice Pres./CFO
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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 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,
/s/ Tom L. Brown
Thomas L. Brown, CPA, CFP
