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EX-16 - U. S. Premium Beef, LLC | exhibit16-1.htm |
UNITED STATES
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 (date of earliest event reported): February 22, 2012
U.S. PREMIUM BEEF, LLC
(Exact name of Registrant as specified in its charter)
Delaware
(State or other jurisdiction of incorporation)
333-115164 |
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20-1576986 |
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(Commission File Number) |
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(I.R.S. Employer Identification No.) |
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12200 North Ambassador Drive Kansas City, Missouri |
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64163 |
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(Address of principal executive offices) |
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(Zip Code) |
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(816) 713-8800 |
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Registrants telephone, number, including area code |
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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 following provisions (see General Instruction A.2. below):
□ 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))
Item 4.01 Changes in Registrants Certifying Accountant
On February 22, 2012, U.S. Premium Beef, LLC (the Company) dismissed KPMG LLP (KPMG) as the Companys independent registered public accounting firm. The Companys decision to dismiss KPMG was approved by the Board of Directors of the Company.
The reports of KPMG on the financial statements of the Company included in the Companys annual reports filed on Form 10-K for the fiscal years ended August 27, 2011 and August 28, 2010 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.
During the fiscal years ended August 27, 2011 and August 28, 2010, and through February 22, 2012, there have been no: (i) disagreements with KPMG 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 KPMG, would have caused KPMG to make reference to the subject matter of the disagreement in its reports on the financial statements of the Company for the periods referenced above; or (ii) reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided KPMG with a copy of the disclosures above and has requested that KPMG furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above disclosures. A copy of the letter is filed as Exhibit 16.1 to this current report on Form 8-K.
On February 28, 2012, the Company engaged PricewaterhouseCoopers LLP (PwC) as its new independent registered public accounting firm.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
The following is filed as an Exhibit to this Report:
Exhibit No. |
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Description |
16.1 |
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Letter from KPMG to the Securities and Exchange Commission dated February 27, 2012 |
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SIGNATURE
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.
U.S. PREMIUM BEEF, LLC |
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By: /s/ Steven D. Hunt |
Steven D. Hunt |
Chief Executive Officer |
Date: February 28, 2012
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