0001003297-18-000120.txt : 20180622 0001003297-18-000120.hdr.sgml : 20180622 20180622130629 ACCESSION NUMBER: 0001003297-18-000120 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20180621 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20180622 DATE AS OF CHANGE: 20180622 FILER: COMPANY DATA: COMPANY CONFORMED NAME: U. S. Premium Beef, LLC CENTRAL INDEX KEY: 0001289237 STANDARD INDUSTRIAL CLASSIFICATION: AGRICULTURE PRODUCTION - LIVESTOCK & ANIMAL SPECIALTIES [0200] IRS NUMBER: 201576986 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 333-115164 FILM NUMBER: 18914029 BUSINESS ADDRESS: STREET 1: 12200 NORTH AMBASSADOR DRIVE, SUITE 501 CITY: KANSAS CITY STATE: MO ZIP: 64163 BUSINESS PHONE: 816-713-8800 MAIL ADDRESS: STREET 1: 12200 NORTH AMBASSADOR DRIVE, SUITE 501 CITY: KANSAS CITY STATE: MO ZIP: 64163 FORMER COMPANY: FORMER CONFORMED NAME: U. S. Premium Beef, Inc. DATE OF NAME CHANGE: 20040504 8-K 1 uspb8k062218.htm Prepared by EDGARX.com

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):  June 21, 2018

 

U.S. PREMIUM BEEF, LLC

(Exact name of Registrant as specified in its charter)

 

Delaware

(State or other jurisdiction of incorporation)

 

 

 

333-115164

 

20-1576986

(Commission File Number)

 

(I.R.S. Employer Identification No.)

 

 

 

 

 

 

12200 North Ambassador Drive

Kansas City, Missouri

 

 

64163

(Address of principal executive offices)

 

(Zip Code)

 

 

 

 

 

 

 

(816) 713-8800

 

 

 

Registrant’s telephone, number, including area code

 

 

 

 

 

            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 Registrant’s Certifying Accountant

 

            On June 21, 2018, U.S. Premium Beef, LLC (the “Company”) dismissed Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm.  The Company’s decision to dismiss Deloitte was approved by the Audit Committee of the Company.

 

            The reports of Deloitte on the financial statements of the Company included in the Company’s annual report filed on Form 10-K for the fiscal year ended December 30, 2017 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 year ended December 30, 2017, and the subsequent interim period through June 21, 2018, there have been no: (i) disagreements with Deloitte 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 Deloitte, would have caused Deloitte 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 Deloitte with a copy of the disclosures above and has requested that Deloitte 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 June 21, 2018, the Company’s Audit Committee approved the engagement of Grant Thornton LLP (Grant Thornton) as its independent registered public accounting firm.

 

We did not consult with Grant Thornton during our most recent fiscal year or through the date of this report regarding either (1) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on our consolidated financial statements, and neither a written report was provided to us or oral advice was provided that Grant Thornton concluded was an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue; or (2) any matter that was either the subject of a disagreement or reportable event as defined in Item 304(a)(1)(iv) and (v) of Regulation S-K.

 

 

Item 9.01 Financial Statements and Exhibits

 

(d) Exhibits

 

The following is filed as an Exhibit to this Report:

 

Exhibit No.

 

Description

16.1

 

Letter from Deloitte to the Securities and Exchange Commission dated June 22, 2018

 

 

 

 

 

2

 

 

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

 

By:  /s/ Stanley D. Linville       

Stanley D. Linville

Chief Executive Officer

 

Date:   June 22, 2018

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

 EX-16 2 exhibit16.htm Exhibit 16.1

Exhibit 16.1

June 22, 2018

 

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of U.S. Premium Beef, LLC's Form 8-K dated June 21, 2018, and have the following comments:

1.    We agree with the statements made in the first, second, third and fourth paragraphs.

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

 

Yours truly,

/s/ Deloitte & Touche LLP

Kansas City, MO