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8-K - 8-K - UNIFIED GROCERS, INC.d724262d8k.htm

Exhibit 16.1

 

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Deloitte & Touche LLP

Suite 200

350 South Grand Avenue

Los Angeles, CA 90071-3462

USA

Tel: +1 213 688 0800

Fax: +1 213 688 0100

www.deloitte.com

May 12, 2014

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Unified Grocers, Inc.’s Form 8-K dated May 12, 2014, and have the following comments:

 

1. We agree with the statements made in:

 

  a. Subsection (a) paragraph 1, sentence 4

 

  b. Subsection (a) paragraphs 2 and 3

 

  c. Subsection (a) paragraph 4, sentence 1

 

2. We have no basis on which to agree or disagree with the statements made in:

 

  a. Subsection (a) paragraph 1, sentences 1, 2, and 3

 

  b. Subsection (a) paragraph 4, sentence 2

 

  c. Subsection (b) paragraphs 1 and 2

Yours truly,

 

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