<SEC-DOCUMENT>0000105418-14-000019.txt : 20140314
<SEC-HEADER>0000105418-14-000019.hdr.sgml : 20140314
<ACCEPTANCE-DATETIME>20140314163733
ACCESSION NUMBER:		0000105418-14-000019
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20140207
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20140314
DATE AS OF CHANGE:		20140314

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/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-05039
		FILM NUMBER:		14694963

	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/A
<SEQUENCE>1
<FILENAME>wmk8ka03142014.htm
<DESCRIPTION>WEIS MARKETS, INC. FORM 8-K/A CHANGE IN CERTIFYING ACCOUNTANT
<TEXT>
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    <title>Weis Markets, Inc. Form 8-K/A Change in Certifying
    Accountant</title>
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    <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/A<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 7, 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>


    <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
    under the Exchange Act (17 CFR 240.14a-12)<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 align="center"><font size="3"><b>Explanatory
    Note</b></font></p>

    <p><font size="3">This Current Report on Form 8-K/A (this
    "Report") of Weis Markets, Inc. (the "Company") is being filed
    to update the Company's previous disclosure contained in a Form
    8-K filed on February 7, 2014, regarding the engagement of
    Ernst &amp; Young LLP ("EY") as the Company's new independent
    registered public accounting firm for the fiscal year ending
    December 27, 2014.</font></p>

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

    <p><font size="3">As previously disclosed, Grant Thornton LLP
    ("Grant Thornton") served as the Company's independent
    registered public accounting firm until Grant Thornton
    completed the audits of the Company's consolidated financial
    statements as of and for the fiscal year ended December 28,
    2013, and of the internal control over financial reporting as
    of December 28, 2013, and the issuance of Grant Thornton's
    reports thereon. On March 14, 2014, Grant Thornton issued such
    reports.</font></p>

    <p><font size="3">Grant Thornton's audit reports on the
    Company's consolidated financial statements as of and for the
    fiscal years ended December 28, 2013 and December 29, 2012 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 28, 2013 and December 29, 2012 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 28,
    2013 and December 29, 2012, respectively, and the subsequent
    interim period through March 14, 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 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 March 14, 2014, is attached
    hereto as Exhibit 16.1</font><font size="3">.</font></p>

    <p><font size="3">During the fiscal years ended December 28,
    2013 and December 29 2012, respectively, neither the Company
    nor anyone acting on its behalf has consulted with EY 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;(d)</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 March 14, 2014</font></p>
    <hr>

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    <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>

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           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;March 14,
                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="13%"
                align="left"
                valign="top">&nbsp;</td>

            <td width="86%"
                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 March 14, 2014</font></td>
        </tr>

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

            <td align="left"
                valign="top">&nbsp;</td>
        </tr>
    </table>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>wmk8ka03142014exhibit161.htm
<DESCRIPTION>WEIS MARKETS, INC. FORM 8-K/A EXHIBIT 16.1
<TEXT>
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<TITLE>Weis Markets, Inc. Form 8-K Exhibit 16.1</TITLE>

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<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">March 14, 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/A of Weis Markets, Inc. dated March 14, 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>

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