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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES AND EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported) November 29, 1999
November 29, 1999
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WESTERN BEEF, INC.
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(Exact name of registrant as specified in charter)
Delaware 0-4485 13-3266114
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(State of other jurisdiction (Commission file no.) (I.R.S. employer
of incorporation) identification no.)
47-05 Metropolitan Avenue, Ridgewood, N.Y. 11385
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code (718) 417-3770
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N/A
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(Former name of former address, if changed since last report).
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous independent accountants
(i) On November 29, 1999, Western Beef, Inc. (the "Registrant") dismissed
PricewaterhouseCoopers LLP as its independent accountants. The
Registrant's Audit Committee and Board of Directors participated in and
approved the decision to change independent accountants.
(ii) The reports of PricewaterhouseCoopers LLP on the financial statements
for the past two fiscal years contained no adverse opinion or
disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principle.
(iii) In connection with its audits for the two most recent fiscal years and
through November 29, 1999, there have been no disagreements with
PricewaterhouseCoopers 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
PricewaterhouseCoopers LLP would have caused them to make reference
thereto in their report on the financial statements for such years.
(iv) The Registrant has requested that PricewaterhouseCoopers LLP furnish it
with a letter addressed to the SEC stating whether or not it agrees
with the above statements. A copy of such letter, dated December 2,
1999 is filed as Exhibit 16 to this Form 8-K.
(b) New independent accountants
(i) The Registrant engaged Richard A. Eisner & Company, LLP ("Eisner") as
its new independent accountants as of November 29, 1999. During the two
most recent fiscal years and through November 29, 1999, the Registrant
has not consulted with Eisner regarding either (i) the application of
accounting principles to a specified transaction, either completed or
proposed; or the type of audit opinion that might be rendered on the
Registrant's financial statements, and neither a written report was
provided to the Registrant nor oral advice was provided that Eisner
concluded was an important factor considered by the Registrant in
reaching a decision as to an accounting, auditing or financial
reporting issue; or (ii) any matter that was either the subject of a
disagreement, as that term is defined in Item 304(a)(1)(iv) of
Regulation S-K and the related instructions to Item 304 of Regulation
S-K, or a reportable event, as that term is defined in Item
304(a)(1)(v) of Regulation S-K.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS
(C) Exhibits
16 Letter of PricewaterhouseCoopers LLP
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of
1934, Registrant has duly caused this Report to be signed on its behalf by the
undersigned, thereunto duly authorized.
WESTERN BEEF, INC.
(Registrant)
By: /s/ PETER CASTELLANA, JR.
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Peter Castellana, Jr.
Dated: November 29, 1999 President
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Exhibit 16
December 2, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Western Beef, 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 report dated November 29, 1999. We
agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
PricewaterhouseCoopers LLP
