U.S. PREMIUM BEEF, LLC (NYSE:LUK) Files An 8-K Changes in Registrant’s Certifying Accountant
Item 4.01 Changes in Registrants Certifying Accountant
On May 3, 2017, U.S. Premium Beef, LLC (the Company) dismissed
PricewaterhouseCoopers LLP (PwC) as the Companys independent
registered public accounting firm. The Companys decision to
dismiss PwC was approved by the Audit Committee of the Company.
The reports of PwC on the financial statements of the Company
included in the Companys annual reports filed on Form 10-K for
the fiscal years ended December 31, 2016 and December 26, 2015
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 December 31, 2016 and December 26,
2015, and the subsequent interim period through May 3, 2017,
there have been no: (i) disagreements with PwC 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 PwC, would have caused PwC
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 PwC with a copy of the disclosures above
and has requested that PwC 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 May 3, 2017, the Companys Audit Committee approved the
engagement of Deloitte Touche LLP (Deloitte) as its independent
registered public accounting firm.
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)
ofRegulationS-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 PwC to the Securities and Exchange Commission |
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About U.S. PREMIUM BEEF, LLC (NYSE:LUK)
Leucadia National Corporation (Leucadia) is a diversified holding company focused on return on investment and long-term value. The Company’s segments, based on requirements are Jefferies, National Beef, and Corporate and other. Jefferies is a global full-service, integrated securities and investment banking firm. National Beef processes and markets fresh boxed beef, case-ready beef, beef by-products and wet blue leather for domestic and international markets. Its financial services businesses include Jefferies Group LLC, Leucadia Asset Management, Berkadia Commercial Mortgage, LLC (commercial mortgage banking and servicing), FXCM Group, LLC, HomeFed Corporation (HomeFed) and Foursight Capital and Chrome Capital (vehicle finance). It also owns and has investments in an array of businesses, including National Beef, HRG Group, Inc. (HRG), Vitesse Energy, LLC and Juneau Energy, LLC, Conwed Plastics and Idaho Timber and Golden Queen Mining Company, LLC (a gold and silver mining project). U.S. PREMIUM BEEF, LLC (NYSE:LUK) Recent Trading Information
U.S. PREMIUM BEEF, LLC (NYSE:LUK) closed its last trading session up +0.13 at 25.89 with 1,228,200 shares trading hands.