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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): JANUARY 2, 1997
JP FOODSERVICE, INC.
(Exact Name of Registrant as Specified in Charter)
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<S> <C> <C>
DELAWARE 0-24954 52-1634568
(State or Other Jurisdiction of Incorporation) (Commission File Number) (IRS Employer Identification No.)
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9830 PATUXENT WOODS DRIVE
COLUMBIA, MARYLAND 21046
(Address of Principal Executive Offices) (ZIP Code)
Registrant's telephone number, including area code (410) 312-7100
(Former Name or Former Address, if Changed Since Last Report)
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Item 4. Changes in Registrant's Certifying Accountants
(a) Previous independent accountants
(i) On January 2, 1997, JP Foodservice, Inc. dismissed Price
Waterhouse LLP as its independent accountants.
(ii) The reports of Price Waterhouse 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) The Registrant's Audit Committee participated in and approved
the decision to change independent accountants.
(iv) In connection with its audits for the two most recent fiscal
years and through January 2, 1997, there have been no
disagreements with Price Waterhouse 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 Price
Waterhouse LLP, would have caused them to make reference
thereto in their report on the financial statements for such
years.
(v) During the two most recent fiscal years and through January 2,
1997, there have been no reportable events (as defined in
Regulation S-K Item 304(a)(1)(v)).
(vi) The Registrant has requested that Price Waterhouse 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 is
filed as Exhibit A to this Form 8-K.
(b) New independent accountants
(i) The Registrant engaged KPMG Peat Marwick LLP as its new
independent accountants as of January 2, 1997. During the two
most recent fiscal years and through January 2, 1997, the
Registrant has not consulted with KPMG Peat Marwick LLP on
items which (1) were or should have been subject to SAS 50 or
(2) concerned the subject matter of a disagreement or
reportable event with the former auditor, (as described in
Regulation S-K Item 304(a)(2)).
Item 7. Financial Statements, Pro Forma Financial Information and
Exhibits.
(c) Exhibits. The following exhibits are filed with this report, and the
foregoing description is modified by reference to such exhibits:
(A) Letter from Price Waterhouse LLP, former auditor
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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.
JP Foodservice, Inc.
/s/ Lewis Hay III
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Lewis Hay III, Director
Senior Vice President and Chief Financial Officer
Date: January 7, 1997
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January 7, 1997 Exhibit A
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read Item 4 of JP Foodservice, Inc.'s Form 8-K dated January 2,
1997 and are in agreement with the statements contained in paragraph 4(a)
therein.
Yours very truly,
/s/ Price Waterhouse LLP
Price Waterhouse LLP
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