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): October 16, 1996
PAMIDA HOLDINGS CORPORATION
(Exact name of registrant as specified in its charter)
Delaware 1-10619 47-0696125
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification
Number)
8800 "F" Street, Omaha, Nebraska 68127
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (402) 339-2400
Item 4. Changes in Registrant's Certifying Accountant.
On October 16, 1996, upon the recommendation of its Audit Committee, the
Board of Directors of the registrant rescinded its previous selection of
Coopers & Lybrand L.L.P. as the registrant's principal independent
accountant to audit the registrant's financial statements for the fiscal
year ending February 2, 1997, and selected Deloitte & Touche LLP to
serve in such capacity and for such purpose.
For the fiscal year ended January 28, 1996, Coopers & Lybrand L.L.P.
audited the registrant's financial statements. The report of Coopers &
Lybrand L.L.P. on the registrant's financial statements for the fiscal
year ended January 28, 1996, did not contain an adverse opinion or a
disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope, or accounting principles, except that the
report of Coopers & Lybrand L.L.P. for the fiscal year ended January 28,
1996, noted that for such year the registrant adopted Statement of
Financial Accounting Standards No. 121, "Accounting for the Impairment
of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of".
During the fiscal year ended January 28, 1996, and thereafer through the
date of dismissal, October 16, 1996, there were no disagreements between
the registrant and Coopers & Lybrand L.L.P. on any matter of accounting
principles or practices, financial statement disclosure, or auditing
scope or procedure and no reportable event, as described in Regulation
S-K Item 304 (a) (1) (v) and Item 304 (a) (2).
For the fiscal year ended January 29, 1995, and several prior years,
Deloitte & Touche LLP served as the registrant's principal accountant
and audited the registrant's financial statements. Information
concerning the registrant's decision to engage Coopers & Lybrand L.L.P.
and not to re-engage Deloitte & Touche LLP to serve in such capacity and
for such purpose for the fiscal year ended January 28, 1996, was
reported in the registrant's Form 8-K Current Report filed with the
Securities and Exchange Commission with a Date of Report of June 16,
1995, and is incorporated in this Current Report by this reference to
the extent required to respond to this Item 4.
Item 7. Financial Statements and Exhibits.
( c ) Exhibits
* 16.1 Letter from Deloitte & Touche LLP dated June 20, 1995.
16.2 Letter from Coopers & Lybrand L.L.P. dated October 31, 1996.
* Incorporated by reference from the registrant's Current Report on
Form 8-K with a Date of Report of June 16, 1995.
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 thereunto duly authorized.
Date: November 1, 1996.
PAMIDA HOLDINGS CORPORATION
By: /s/ George R. Mihalko
George R. Mihalko, Sr. Vice President
and Chief Financial Officer
EXHIBIT 16.2
Coopers & Lybrand L.L.P.
1200 Landmark Center
1299 Farnam
Suite 1000
Omaha, Nebraska 68102-1842
October 31, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Pamida Holdings Corporation
(Commission File Number 1-10619) and Pamida, Inc. (Commission File
Number 33-57990), both of 8800 "F" Street, Omaha, NE 68127 (copies
attached), which we understand will be filed with the Commission,
pursuant to Item 4 of Form 8-K, as part of the Companies' Form 8-K/A
reports with a Date of Report of October, 1996. We agree with the statements
concerning our Firm in such Forms 8-K/A.
Very truly yours,
/s/ Coopers & Lybrand L.L.P.
