<SEC-DOCUMENT>0000105418-16-000087.txt : 20160804
<SEC-HEADER>0000105418-16-000087.hdr.sgml : 20160804
<ACCEPTANCE-DATETIME>20160804155955
ACCESSION NUMBER:		0000105418-16-000087
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20160729
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20160804
DATE AS OF CHANGE:		20160804

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:		161807257

	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>wmk8k07292016.htm
<DESCRIPTION>WEIS MARKETS, INC. FORM 8-K CHANGE IN CERTIFYING ACCOUNTANT
<TEXT>
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    <title>Weis Markets, Inc. Form 8-K 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<br clear=
    "left"></b></font></p>

    <p align="center"><font size="3"><b>CURRENT
        REPORT<br clear="left">
     Pursuant to Section 13 OR 15(d) of The Securities Exchange Act
    of 1934</b></font></p>

    <p align="center"><font size="3">Date of Report (Date of
    earliest event reported): July 29, 2016</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 its
    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:</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>




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    <br>
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    <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 31, 2016. The Audit
    Committee invited several firms to participate in this process.
    As a result of this process, the Audit Committee approved the
    dismissal of Ernst &amp; Young LLP ("EY") as the Company's
    independent registered public accounting firm effective July
    29, 2016.</font></p>

    <p><font size="3"
          face="Times New Roman">The reports of EY on the Company's
          consolidated financial statements for the past two fiscal years 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</font><font size=
          "3">.</font></p>

    <p><font size="3"
          face="Times New Roman">In connection with the audits of
          the Company's consolidated financial statements for each of the two
          fiscal years ended December 26, 2015 and December 27,
          2014, and in the subsequent interim period through July
          29, 2016, there were no disagreements with EY on any
          matters of accounting principles or practices, financial
          statement disclosure, or auditing scope and procedures
          which, if not resolved to the satisfaction of EY would
          have caused EY to make reference to the matter in their
          report</font><font size="3">.</font></p>

    <p><font size="3"
          face="Times New Roman">As disclosed in the Company's
          Quarterly Report on Form 10-Q for the quarterly period
          ended September 26, 2015 (the "2015 Form 10-Q"),
          management concluded that the Company did not maintain
          effective internal control over financial reporting as of
          September 26, 2015 as a result of the material weakness
          described in Item 4 of the Company's 2015 Form 10-Q,
          which description is incorporated herein by reference.
          The Audit Committee has discussed the matter described in
          this paragraph with EY and has authorized EY to respond
          fully to the inquiries of a successor accountant
          concerning such matter. The Company further advises that
          as of the date of this report, the material weakness
          discussed in this paragraph has been
          remediated</font><font size="3">.</font></p>

    <p><font size="3">The Company provided EY 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 EY furnish a letter addressed to the SEC stating
    whether or not it agrees with the statements made herein. A
    copy of EY's letter, dated August 4, 2016, 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 July 29, 2016, the Audit Committee
    approved the engagement of RSM US LLP ("RSM") as the Company's
    independent registered public accounting firm for the fiscal
    year ending December 31, 2016, contingent upon completion of
    RSM's acceptance procedures. If RSM does not accept retention
    as the Company's independent registered public accounting firm,
    the Company will amend the Report. In deciding to engage RSM,
    the Audit Committee reviewed auditor independence and existing
    commercial relationships with RSM and concluded that RSM has no
    commercial relationship with the Company that would impair its
    independence. During the fiscal years ended December 26, 2015
    and December 27, 2014, respectively, and in the subsequent
    interim period through July 29, 2016, neither the Company nor
    anyone acting on its behalf has consulted with RSM 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 Ernst &amp; Young LLP dated August 4, 2016</font></p>
    <hr>




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    <h5 align="left"
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    <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;August 4,
                2016</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>



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    <h5 align="left"
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    <p align="right">&nbsp;</p>

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

    <table cellspacing="0"
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        <tr>
            <td width="21%"
                align="left"
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            <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 Ernst &amp;
                Young LLP dated August 4, 2016</font></td>
        </tr>

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

            <td align="left"
                valign="top">&nbsp;</td>
        </tr>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>wmk8k07292016exhibit161.htm
<DESCRIPTION>WEIS MARKETS, INC. FORM 8-K EXHIBIT 16.1
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<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>
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	<TR>
		<TD WIDTH="50%" ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3">August 4, 2016</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>

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

	<TR>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3">100 F Street, N.E.</FONT></TD>
		<TD ALIGN="LEFT" VALIGN="TOP"><FONT SIZE="3"></FONT>&nbsp;</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>

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<FONT SIZE="3"></FONT>
<P><FONT SIZE="3"><BR CLEAR="LEFT">
</FONT><FONT SIZE="3" FACE="Times New Roman">Ladies and Gentlemen</FONT><FONT SIZE="3">:</FONT>
<P><FONT SIZE="3"></FONT>
<P><FONT SIZE="3"></FONT><FONT SIZE="3" FACE="Times New Roman">We have read Item 4.01 of Form 8-K dated August 4, 2016 of Weis Markets, Inc. and are in agreement with statements contained in the second, third, fourth and fifth paragraphs of Item 4.01(a) therein. We have no basis to agree or disagree with other statements of the registrant contained therein</FONT><FONT SIZE="3">.</FONT>
<P><FONT SIZE="3"></FONT>
<P><FONT SIZE="3"></FONT><FONT SIZE="3" FACE="Times New Roman">Regarding the registrant's statement concerning management's conclusion that the registrant did not maintain effective internal control over financial reporting as of September 26, 2015, included in the fourth paragraph of Item 4.01(a) therein, we considered such matter in determining the nature, timing, and extent of procedures performed in our audit of the registrant's 2015 financial statements</FONT><FONT SIZE="3">.</FONT>
<P><FONT SIZE="3"><BR CLEAR="LEFT">
</FONT>
<P><FONT SIZE="3">/s/ </FONT><FONT SIZE="3" FACE="Times New Roman">Ernst &amp; Young LLP</FONT><FONT SIZE="3"></FONT>
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