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SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
_____________
FORM 8-K
Current Report pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
Date of Report: April 18, 1997
Commission File Number 0-22252
CATTLEMAN'S, INC.
{Exact name of registrant as specified in its charter)
______________
Delaware 38-3012740
(State or other jurisdiction (IRS. Employer
of incorporation or organization) Identification Number)
1825 Scott Street
Detroit, Michigan 48207
(Address of executive offices) (Zip Code)
Company's telephone number, including area code: (313) 833 - 2700
Total number of sequentially numbered pages in this filing, including exhibits
thereto: 5
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ITEM 4. CHANGES IN CERTIFYING ACCOUNTANTS OF CATTLEMAN'S INC.
Effective April 18, 1997, executive officers terminated Coopers & Lybrand
L.L.P. and approved the appointment of Grant Thornton L.L.P. Accountants and
Management Consultants as auditors for 1997.
In connection with the audits of the fiscal years ended April 28, 1996 and
April 30, 1995 and the subsequent interim period, there were no disagreements
with Coopers & Lybrand L.L.P. on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which disagreements if not resolved to it's satisfaction would have caused it
to make a reference in connection with it's opinion to the subject matter of
the disagreements.
The audit reports of Coopers & Lybrand L.L.P. on the consolidated financial
statements of Cattleman's Inc. and subsidiaries as of and for the year ended
April 28, 1996 and April 30, 1995, did not contain any adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope, or accounting principles. A letter from Coopers & Lybrand L.L.P.
is attached as Exhibit A.
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report on Form 8 - K to be signed on its behalf
by the undersigned thereunto duly authorized.
CATTLEMAN's, INC.
DATE: April 18, 1997 /s/ Markus Rohtbart
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Markus Rohtbart
Chairman of the Board & Treasurer
/s/ Matthew G. Martin
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Matthew G. Martin
Chief Financial and Operating
Officer
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[COOPERS & LYBRAND LETTERHEAD]
April 21, 1997
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Cattleman's, 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 for the month of April, 1997. We
agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
Coopers & Lybrand L.L.P.
Coopers & Lybrand L.L.P.
