<SEC-DOCUMENT>0000105418-14-000003.txt : 20140207
<SEC-HEADER>0000105418-14-000003.hdr.sgml : 20140207
<ACCEPTANCE-DATETIME>20140207160847
ACCESSION NUMBER:		0000105418-14-000003
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20140203
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20140207
DATE AS OF CHANGE:		20140207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WEIS MARKETS INC
		CENTRAL INDEX KEY:			0000105418
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-GROCERY STORES [5411]
		IRS NUMBER:				240755415
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1226

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-05039
		FILM NUMBER:		14584426

	BUSINESS ADDRESS:	
		STREET 1:		1000 S SECOND ST
		STREET 2:		PO BOX 471
		CITY:			SUNBURY
		STATE:			PA
		ZIP:			17801
		BUSINESS PHONE:		570-286-4571

	MAIL ADDRESS:	
		STREET 1:		1000 S SECOND ST
		STREET 2:		PO BOX 471
		CITY:			SUNBURY
		STATE:			PA
		ZIP:			17801
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>wmk8k02072014.htm
<DESCRIPTION>WEIS MARKETS, INC. FORM 8-K CHANGE IN CERTIFYING ACCOUNTANT
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 3.2//EN">

<html>
<head>
    <meta name="Generator"
          content="Lotus Word Pro">

    <title>Weis Markets, Inc. Form 8K</title>
</head>

<body bgcolor="#FFFFFF"
      vlink="#0000FF">
    <p align="right">&nbsp;</p>
    <hr>


    <p align="center"><b><a name="10Q">UNITED
        STATES</a><br clear="left">
    SECURITIES AND EXCHANGE COMMISSION<br clear="left">
    WASHINGTON, D.C. 20549</b><font size="3"><b><br clear=
    "left"></b></font></p>

    <p align="center"><font size="4"><b>FORM 8-K<br clear=
    "left"></b></font></p>

    <p align="center"><font size="3"><b>CURRENT REPORT
    PURSUANT<br clear="left">
     TO SECTION 13 OR 15(D) OF<br clear="left">
    THE SECURITIES EXCHANGE ACT OF 1934</b></font></p>

    <p align="center"><font size="3">Date of report (Date of
    earliest event reported): February 3, 2014</font></p>

    <p align="center"><font size="5"><b>WEIS MARKETS,
    INC</b>.</font><font size="3"><br clear="left">
    (Exact Name of Registrant as Specified in
    Charter)</font><font size="3"><b><br clear=
    "left"></b></font></p>

    <p align="center"><font size=
    "3"><b>Pennsylvania</b></font><font size="3"><b><br clear=
    "left"></b></font><font size="3">(State or Other Jurisdiction
    of Incorporation)</font><font size="3"><b><br clear=
    "left"></b></font></p>

    <p align="center">&nbsp;</p>

    <table cellspacing="0"
           cellpadding="5"
           width="100%">
        <tr>
            <td width="47%"
                align="center"
                valign="top"><font size="3"><b>1-5039</b><br clear=
                "left">
            (Commission File Number)</font></td>

            <td width="4%"
                align="left"
                valign="top">&nbsp;</td>

            <td width="47%"
                align="center"
                valign="top"><font size="3"><b>24-0755415<br clear=
                "left"></b>(IRS Employer Identification
                No.)</font></td>
        </tr>

        <tr>
            <td align="center"
                valign="top"><font size="3"><br clear="left">
            <b>1000 South Second Street<br clear="left">
            Sunbury, PA<br clear="left"></b>(Address of Principal
            Executive Offices)</font></td>

            <td align="left"
                valign="top">&nbsp;</td>

            <td align="center"
                valign="top"><font size="3"><br clear="left">
            <br clear="left">
            <b>17801<br clear="left"></b>(Zip Code)</font></td>
        </tr>
    </table>

    <p align="center"><font size="3">Registrant's telephone number,
    including area code:&nbsp;<b>(570) 286-4571</b>
    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>

    <p align="center"><font size="3">N/A<br clear="left">
    (Former Name or Former Address, if Changed Since Last
    Report)</font></p>

    <p><font size="3">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):</font></p>

    <p><font size="3">[ ]&nbsp;&nbsp;Written communications
    pursuant to Rule 425 under the Securities Act (17 CFR
    230.425)<br clear="left">
    [ ]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12(b)
    under the Exchange Act (17 CFR 240.14a-12(b))<br clear="left">
    [ ]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule
    14d-2(b) under the Exchange Act (17 CFR
        240.14d-2(b))<br clear="left">
    [ ]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule
    13e-4(c) under the Exchange Act (17 CFR
        240.13e-4(c))<br clear="left"></font></p>
    <hr>

<!-- PAGEBREAK -->
    <br>
    <br>


    <h5 align="left"
        style="page-break-before:always"></h5>

    <p><font size="3"><b>Item 4.01 Changes in Registrant's
    Certifying Accountant.</b></font></p>

    <p><font size="3"
          face="Times New Roman"><b>(a)</b></font> <font size=
          "3"><b>Dismissal of Previous Independent Registered
          Public Accounting Firm</b></font></p>

    <p><font size="3">The Audit Committee of the Board of Directors (the "Audit Committee") of Weis Markets, Inc. (the "Company") has conducted a competitive process to select a firm to serve as the Company's independent registered public accounting firm for the fiscal year ending December 27, 2014. The Audit Committee invited several firms to participate in this process.</font></p>

    <p><font size="3">As a result of this process, on February 3, 2014, the Audit Committee approved the engagement of Ernst & Young LLP ("E&Y") as the Company's independent registered public accounting firm for the fiscal year ending December 27, 2014 and the dismissal of Grant Thornton from that role.  Upon completion of their audit services for the fiscal year ended December 28, 2013, the Company will file an amendment to this Form 8-K with the specific date of dismissal of Grant Thornton and an update of the disclosures required by Item 304 (a)(1)(iv) and (v) of Regulation S-K through that date.</font></p>

    <p><font size="3">Grant Thornton is in the process of completing its audit of the Company's consolidated financial statements as of and for the fiscal year ended December 28, 2013 and, accordingly, the audit report for such period has not been issued.  Grant Thornton's audit reports on the
    Company's consolidated financial statements as of and for the
    fiscal years ended December 29, 2012 and December 31, 2011 did
    not contain any adverse opinions or disclaimers of opinion and
    were not qualified or modified as to uncertainty, audit scope
    or accounting principles. The audit reports of Grant Thornton
    on the effectiveness of internal control over financial
    reporting as of December 29, 2012 and December 31, 2011 did not
    contain any adverse opinion or disclaimer of opinion, nor were
    they qualified or modified as to uncertainty, audit scope, or
    accounting principles.</font></p>

    <p><font size="3">During the fiscal years ended December 29,
    2012 and December 31, 2011, respectively, and in the subsequent
    interim period through February 3, 2014, there were (i) no
    disagreements between the Company and Grant Thornton 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 Grant
    Thornton, would have caused Grant Thornton to make reference to
    the subject matter of the disagreement in their reports on the
    Company's consolidated financial statements for such years, and
    (ii) no "reportable events" as that term is defined in Item
    304(a)(1)(v) of Regulation S-K.</font></p>

    <p><font size="3">The Company provided Grant Thornton with a
    copy of the disclosures it is making in this Current Report on
    Form 8-K (the "Report") prior to the time the Report was filed
    with the Securities and Exchange Commission (the "SEC"). The
    Company requested that Grant Thornton furnish a letter
    addressed to the SEC stating whether or not it agrees with the
    statements made herein. A copy of Grant Thornton's letter,
    dated February 7, 2014, is attached hereto as Exhibit
    16.1</font><font size="3">.</font></p>

    <p><font size="3"
          face="Times New Roman"><b>(b)</b></font> <font size=
          "3"><b>Engagement of New Independent Registered Public
          Accounting Firm</b></font></p>

    <p><font size="3">On February 3, 2014, the Audit Committee
    approved the engagement of E&amp;Y as the Company's independent
    registered public accounting firm for the fiscal year ending
    December 27, 2014. In deciding to engage E&amp;Y, the Audit
    Committee reviewed auditor independence and existing commercial
    relationships with E&amp;Y and concluded that E&amp;Y has no
    commercial relationship with the Company that would impair its
    independence. During the fiscal years ended December 28, 2013
    and December 29 2012, respectively, and in the subsequent
    interim period through February 3, 2014, neither the Company
    nor anyone acting on its behalf has consulted with E&amp;Y on
    any of the matters or events set forth in Item 304(a)(2) of
    Regulation S-K.</font></p>

    <p><font size="3"><b>Item 9.01 Financial Statements and
    Exhibits.</b></font></p>

    <p><font size="3"
          face=
          "Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)</font>
          <font size="3">Exhibit.</font></p>

    <p><font size=
    "3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;16.1
    Letter of Grant Thornton LLP dated February 7, 2014</font></p>
    <hr>


<!-- PAGEBREAK -->
    <br>
    <br>


    <h5 align="left"
        style="page-break-before:always"></h5>


    <p align="center"><font size="3"><b><a name=
    "SG">SIGNATURES</a></b></font></p>

    <p><font size="3">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.</font></p>

    <p><font size="3">&nbsp;</font></p>

    <table cellspacing="0"
           cellpadding="0"
           width="100%">
        <tr>
            <td width="22%"
                align="left"
                valign="top">&nbsp;</td>

            <td width="16%"
                align="left"
                valign="top">&nbsp;</td>

            <td width="38%"
                align="left"
                valign="top"><font size="3">WEIS MARKETS,
                INC.</font></td>

            <td width="22%"
                align="left"
                valign="top">&nbsp;</td>
        </tr>

        <tr>
            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>
        </tr>

        <tr>
            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>
        </tr>

        <tr>
            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top"><font size="3">By: <u>/s/Scott F.
                Frost</u></font></td>

            <td align="left"
                valign="top">&nbsp;</td>
        </tr>

        <tr>
            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top"><font size="3">Name: Scott F.
                Frost</font></td>

            <td align="left"
                valign="top">&nbsp;</td>
        </tr>

        <tr>
            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top"><font size="3">Title: Senior Vice
                President, Chief Financial Officer,</font></td>

            <td align="left"
                valign="top">&nbsp;</td>
        </tr>

        <tr>
            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top"><font size=
                "3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;and
                Treasurer</font></td>

            <td align="left"
                valign="top">&nbsp;</td>
        </tr>

        <tr>
            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top"><font size=
                "3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Principal
                Financial Officer)</font></td>

            <td align="left"
                valign="top">&nbsp;</td>
        </tr>

        <tr>
            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top"><font size=
                "3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>
        </tr>

        <tr>
            <td align="left"
                valign="top"><font size="3">Dated:&nbsp;February 7,
                2014</font><font size="3"
                  face=
                  "Times New Roman">&nbsp;&nbsp;&nbsp;</font></td>

            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>
        </tr>
    </table>

    <p align="right">&nbsp;</p>

  <hr>

<!-- PAGEBREAK -->
    <br>
    <br>


    <h5 align="left"
        style="page-break-before:always"></h5>

    <p align="center"><font size="3"><b><a name="SG1">EXHIBIT
    INDEX</a></b></font></p>

    <table cellspacing="0"
           cellpadding="0"
           width="100%">
        <tr>
            <td width="21%"
                align="left"
                valign="top">&nbsp;</td>

            <td width="78%"
                align="center"
                valign="top">&nbsp;</td>
        </tr>

        <tr>
            <td align="left"
                valign="top"><font size="3"><b><u>Exhibit
                No.</u></b></font></td>

            <td align="left"
                valign="top"><font size=
                "3"><b><u>Description</u></b></font></td>
        </tr>

        <tr>
            <td align="left"
                valign="top"><font size="3">16.1</font></td>

            <td align="left"
                valign="top"><font size="3">Letter of Grant
                Thornton LLP dated February 7, 2014</font></td>
        </tr>

        <tr>
            <td align="left"
                valign="top">&nbsp;</td>

            <td align="left"
                valign="top">&nbsp;</td>
        </tr>
    </table>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>wmk8k02072014exhibit161.htm
<DESCRIPTION>WEIS MARKETS, INC. FORM 8-K EXHIBIT 16.1
<TEXT>
<HTML>
<HEAD>
<META Name="Generator" Content="Lotus Word Pro"></META>
<TITLE>Weis Markets, Inc. Third Quarter Financial News Release</TITLE>

</HEAD>

<BODY BGCOLOR="#FFFFFF" VLINK="#0000FF">


<P ALIGN="RIGHT"><FONT SIZE="3"></FONT>
<HR><FONT SIZE="1"><FONT SIZE="3"></U></FONT><FONT SIZE="3" FACE="Times New Roman"></FONT></FONT>
<P ALIGN="RIGHT"><FONT SIZE="3" FACE="Times New Roman"><B>Exhibit 16.1</B></FONT>
<P><FONT SIZE="3" FACE="Times New Roman"><B></B></FONT><FONT SIZE="3"></FONT>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">
	<TR>
		<TD WIDTH="66%" ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3"></FONT>&nbsp;</TD>
		<TD WIDTH="33%" ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3"></FONT>&nbsp;</TD></TR>

</TABLE>
<FONT SIZE="3"></FONT>
<P><FONT SIZE="3"></FONT>
<P><FONT SIZE="3"></FONT><FONT SIZE="5">Grant Thornton</FONT>
<P><FONT SIZE="5"></FONT><FONT SIZE="3"></FONT>
<P><FONT SIZE="3"></FONT>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%">
	<TR>
		<TD WIDTH="50%" ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3">February 7, 2014</FONT></TD>
		<TD WIDTH="50%" ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3"></FONT>&nbsp;</TD></TR>

	<TR>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3"></FONT>&nbsp;</TD>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3"></FONT>&nbsp;</TD></TR>

	<TR>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3">U.S. Securities and Exchange Commission</FONT></TD>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3">Grant Thornton LLP</FONT></TD></TR>

	<TR>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3">Office of the Chief Accountant</FONT></TD>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3">2001 Market Street, Suite 700</FONT></TD></TR>

	<TR>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3">100 F Street, NE</FONT></TD>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3">Philadelphia, PA 19103-7080</FONT></TD></TR>

	<TR>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3">Washington, DC 20549</FONT></TD>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3"></FONT>&nbsp;</TD></TR>

	<TR>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3"></FONT>&nbsp;</TD>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3">T 215.561.4200</FONT></TD></TR>

	<TR>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3"></FONT>&nbsp;</TD>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3">F 215.561.1066</FONT></TD></TR>

	<TR>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3"></FONT>&nbsp;</TD>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3">GrantThornton.com</FONT></TD></TR>

	<TR>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3"></FONT>&nbsp;</TD>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3">linkd.in/GrantThorntonUS</FONT></TD></TR>

	<TR>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3"></FONT>&nbsp;</TD>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3">twitter.com/GrantThorntonUS</FONT></TD></TR>

</TABLE>
<FONT SIZE="3"></FONT>
<P ALIGN="CENTER"><FONT SIZE="3"><BR CLEAR="LEFT">
</FONT>
<P><FONT SIZE="3">Re:     Weis Markets, Inc.<BR CLEAR="LEFT">
File No. 1-5039</FONT>
<P><FONT SIZE="3"></FONT>
<P><FONT SIZE="3"></FONT>
<P><FONT SIZE="3">Dear Sir or Madam:</FONT>
<P><FONT SIZE="3"></FONT>
<P><FONT SIZE="3">We have read Item 4.01 of Form 8-K of Weis Markets, Inc. dated February 7, 2014, and agree with the statements concerning our Firm contained therein.</FONT>
<P><FONT SIZE="3"></FONT>
<P><FONT SIZE="3">Very truly yours,</FONT>
<P><FONT SIZE="3"></FONT>
<P><FONT SIZE="3">/s/ Grant Thornton LLP</FONT>
<P ALIGN="CENTER"><FONT SIZE="3"><BR CLEAR="LEFT">
<B></B></FONT>
<P><FONT SIZE="3"><B></B></FONT>
<P ALIGN="CENTER"><FONT SIZE="3"><B></B></FONT>
<P><FONT SIZE="3"><B></B></FONT>
<P ALIGN="CENTER"><FONT SIZE="3"><BR CLEAR="LEFT">
<B></B></FONT>
<P><FONT SIZE="3"><B></B></FONT>
<P><FONT SIZE="3"></FONT>
<P><FONT SIZE="3"></FONT>

</BODY>

</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
