LEUCADIA NATIONAL CORPORATION (NYSE:LUK) Files An 8-K Changes in Registrant’s Certifying Accountant

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LEUCADIA NATIONAL CORPORATION (NYSE:LUK) Files An 8-K Changes in Registrant’s Certifying Accountant

Item4.01.

Changes in Registrants Certifying Accountant

The Audit Committee of our Board of Directors conducted a
competitive selection process to determine our independent
auditor for our year ending December31, 2017. On April11, 2017,
the Audit Committee approved the engagement of Deloitte Touche
LLP as our independent registered public accounting firm for our
year ending December31, 2017. In connection with its selection of
Deloitte, on April11, 2017, our Audit Committee determined that
the engagement of PricewaterhouseCoopers LLP (PwC) would cease
effective upon the filing of our Form10-Q for the quarterly
period ended March31, 2017 with the Securities and Exchange
Commission. Prior to the 2013 combination of Leucadia National
Corporation and Jefferies Group (Jefferies), Deloitte had been
Jefferies independent auditor.

The reports of PwC on our consolidated financial statements for
the fiscal years ended December31, 2015 and 2016 did not contain
an adverse opinion or a disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope or
accounting principles.

During the fiscal years ended December31, 2015 and 2016 and the
subsequent interim period through April11, 2017, there were:
(1)no disagreements with PwC on any matter of accounting
principles or practices, financial statement disclosure, or
auditing scope or procedures, which disagreements, if not
resolved to PwCs satisfaction, would have caused PwC to make
reference thereto in their report on the financial statements for
such years and (2)no reportable events, as defined in
Item304(a)(1)(v) of RegulationS-K.

We have provided PwC with a copy of this report and have
requested PwC to provide a letter addressed to the Securities and
Exchange Commission indicating whether it agrees with our
disclosures made in accordance with Item304(a) of RegulationS-K.
A copy of such letter dated April13, 2017 is filed as Exhibit16
to this Form8-K.

We did not consult
with Deloitte during our two most recent fiscal years 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 Deloitte 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
Item304(a)(1)(iv) and (v) of RegulationS-K.

Item9.01. Financial Statements and Exhibits

The following
exhibit is filed with this report:

Number

Exhibit

Letter from PricewaterhouseCoopers LLP dated April13, 2017.


About LEUCADIA NATIONAL CORPORATION (NYSE:LUK)

Leucadia National Corporation (Leucadia) is a diversified holding company focused on return on investment and long-term value creation to maximize shareholder value. The Company’s financial services businesses include Jefferies Group LLC (investment banking and capital markets), Leucadia Asset Management (asset management), Berkadia (commercial mortgage banking and servicing), FXCM (a publicly traded company providing online foreign exchange trading), HomeFed Corporation (HomeFed) (a publicly traded real estate company) and Foursight Capital and Chrome Capital (vehicle finance). The Company also owns and has investments in an array of other businesses, including National Beef (beef processing), HRG Group (HRG), Vitesse Energy and Juneau Energy (oil and gas exploration and development), Garcadia (automobile dealerships), Linkem (fixed wireless broadband services in Italy), Conwed Plastics and Idaho Timber (manufacturing) and Golden Queen (a gold and silver mining project).

LEUCADIA NATIONAL CORPORATION (NYSE:LUK) Recent Trading Information

LEUCADIA NATIONAL CORPORATION (NYSE:LUK) closed its last trading session up +0.12 at 25.64 with 1,933,634 shares trading hands.