SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): April 5, 2010
Pinnacle Foods Finance LLC
(Exact name of registrant as specified in its charter)
Commission File Number: 333-148297
(State or other jurisdiction
1 Old Bloomfield Avenue
Mt. Lakes, New Jersey 07046
(Address of principal executive offices, including zip code)
(Registrants telephone number, including area code)
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the
||Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |
||Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
||Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
||Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) |
||Changes in Registrants Certifying Accountant. |
On April 5, 2010, the Board of Directors of Pinnacle Foods Finance LLC (the Company) dismissed PricewaterhouseCoopers LLP
(PwC) as its independent registered public accounting firm upon recommendation and approval of the Audit Committee (the Audit Committee) of the Companys Board of Directors.
The reports issued by PwC for the two most recent fiscal years of the Company ending December 28, 2008 and December 27, 2009 (the Audit
Period) did not contain any adverse opinion or disclaimer of opinion, nor were the reports qualified or modified as to uncertainty, audit scope or accounting principle. During the Audit Period and through April 5, 2010, there were no
disagreements between the Company and PwC 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 PwC, would have caused PwC to
make reference thereto in its report on the Companys financial statements for such years. During the Audit Period and through April 5, 2010, there were no reportable events as defined in Section 304(a)(1)(v) of Regulation
On April 9, 2010, the Board of Directors of the Company approved the engagement of Deloitte & Touche LLP
(Deloitte) as its independent registered public accounting firm to audit its financial statements upon recommendation and approval of the Audit Committee. Deloitte was formally engaged by the Company on April 9, 2010.
During the Companys two most recent fiscal years ended December 28, 2008 and December 27, 2009 and through April 9, 2010, the
Company did not consult Deloitte with respect to 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 Companys financial statements or any
other matters or reportable events as set forth on Item 304(a)(2)(i) and (ii) of Regulation S-K.
The Company has provided PwC with
a copy of the disclosures it is making in this Current Report on Form 8-K (the Current Report) and has requested that PwC furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees
with the statements made by the Company with respect to PwC in this Current Report and, if not, stating the respects in which it does not agree. A copy of the letter, dated April 9, 2010, is attached as Exhibit 16.1 to this Current Report.
||Financial Statements and Exhibits. |
||Letter dated April 9, 2010 from PricewaterhouseCoopers LLP to the Securities and Exchange Commission.|
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 thereto duly authorized.
|Pinnacle Foods Finance LLC|
||Executive Vice President and Chief Financial Officer|
Date: April 9, 2010