Basis of Presentation of Interim Financial Information

6 Months Ended

Jun. 16, 2015

Business Description and Basis of Presentation [Text Block]

Basis of Presentation of Consolidated Interim Financial Information

The accompanying unaudited consolidated interim financial statements of Levy Acquisition Corp. and its wholly-owned, Levy Merger Sub, LLC (“Merger Sub”), (the “Company”) should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K filed with the U.S. Securities and Exchange Commission (the “SEC”) on March 5, 2015. The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 and Article 10 of Regulation S-X. Accordingly, since they are interim statements, the accompanying consolidated financial statements do not include all of the information and notes required by GAAP for a complete financial statement presentation. In the opinion of management, the consolidated interim financial statements reflect all adjustments (consisting of normal, recurring adjustments) that are necessary for a fair presentation of the consolidated financial position, results of operations and cash flows for the interim periods presented. Interim results are not necessarily indicative of results for a full year.