<SEC-DOCUMENT>0000947871-14-000742.txt : 20141209
<SEC-HEADER>0000947871-14-000742.hdr.sgml : 20141209
<ACCEPTANCE-DATETIME>20141208175737
ACCESSION NUMBER:		0000947871-14-000742
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20141204
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20141209
DATE AS OF CHANGE:		20141208

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DYCOM INDUSTRIES INC
		CENTRAL INDEX KEY:			0000067215
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER, SEWER, PIPELINE, COMM AND POWER LINE CONSTRUCTION [1623]
		IRS NUMBER:				591277135
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10613
		FILM NUMBER:		141273459

	BUSINESS ADDRESS:	
		STREET 1:		11770 U.S. HIGHWAY 1
		STREET 2:		SUITE 101
		CITY:			PALM BEACH GARDENS
		STATE:			FL
		ZIP:			33408
		BUSINESS PHONE:		5616277171

	MAIL ADDRESS:	
		STREET 1:		11770 U.S. HIGHWAY 1
		STREET 2:		SUITE 101
		CITY:			PALM BEACH GARDENS
		STATE:			FL
		ZIP:			33408

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MOBILE HOME DYNAMICS INC
		DATE OF NAME CHANGE:	19820302
</SEC-HEADER>
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<TYPE>8-K
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<FILENAME>ss408194_8k.htm
<DESCRIPTION>CURRENT REPORT
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<div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Date of Report (Date of earliest event reported):&#160;&#160;December 4, 2014</font></div>

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<div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"><a name="FORM8K_HTM_FORM8_K_HTM_ITEM701"><!--EFPlaceholder--></a>Item 4.01 Changes in Registrant&#8217;s Certifying Accountant.</font></div>

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<div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;The Audit Committee (the &#8220;Audit Committee&#8221;) of the Board of Directors of Dycom Industries, Inc. (the &#8220;Company&#8221;) conducted a comprehensive, competitive process to determine the Company&#8217;s independent registered public accounting firm for the Company&#8217;s fiscal year ended July 25, 2015.&#160;&#160;On December 3, 2014, the Audit Committee approved the engagement of PricewaterhouseCoopers LLP (&#8220;PwC&#8221;) as the Company&#8217;s independent registered public accounting firm for the Company&#8217;s fiscal year ended July 25, 2015 and the dismissal of Deloitte &amp; Touche LLP (&#8220;D&amp;T&#8221;).&#160;&#160;On December 4, 2014 Management notified PwC that it had been approved as the Company&#8217;s independent registered public accounting firm for the Company&#8217;s fiscal year ending July 25, 2015, subject to completion of PwC&#8217;s standard client acceptance procedures and execution of an engagement letter.</font></div>

<div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
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<div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">On December 4, 2014, Management notified D&amp;T that it had been dismissed as the Company&#8217;s independent registered public accounting firm with effect on December 4, 2014.&#160;&#160;D&amp;T&#8217;s audit reports on the Company&#8217;s consolidated financial statements as of and for the fiscal years ended July 26, 2014 and July 27, 2013 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. The audit reports of D&amp;T on the effectiveness of internal control over financial reporting as of July 26, 2014 and July 27, 2013 did not contain an adverse opinion, nor were they qualified or modified.</font></div>

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<div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">During the fiscal years ended July 26, 2014 and July 27, 2013, and the subsequent interim periods through October 25, 2014, there were (i) no disagreements between the Company and D&amp;T on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which, if not resolved to D&amp;T&#8217;s satisfaction, would have caused D&amp;T to make reference thereto in their reports, and (ii) no &#8220;reportable events&#8221; within the meaning of Item 304(a)(1)(v) of Regulation S-K.</font></div>

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<div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">The Company provided D&amp;T with a copy of disclosures it is making in this Form 8-K and requested that D&amp;T furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made herein. A copy of D&amp;T&#8217;s letter dated December 8, 2014, is filed as Exhibit 16.1 hereto.</font></div>

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<div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;During the fiscal years ended July 26, 2014 and July 27, 2013, and the subsequent interim periods through October 25, 2014, neither the Company nor anyone on its behalf has consulted with PwC regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company&#8217;s financial statements, and neither a written report or oral advice was provided to the Company that PwC concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.</font></div>

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<DOCUMENT>
<TYPE>EX-16.1
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<DESCRIPTION>LETTER OF DELOITTE & TOUCHE LLP TO THE SECURITIES AND EXCHANGE COMMISSION
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<div style="LINE-HEIGHT: 1.25; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">December 8, 2014</font></div>

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