<SEC-DOCUMENT>0001157523-19-001409.txt : 20190614
<SEC-HEADER>0001157523-19-001409.hdr.sgml : 20190614
<ACCEPTANCE-DATETIME>20190614160018
ACCESSION NUMBER:		0001157523-19-001409
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20190610
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20190614
DATE AS OF CHANGE:		20190614

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PAPA JOHNS INTERNATIONAL INC
		CENTRAL INDEX KEY:			0000901491
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				611203323
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1229

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-21660
		FILM NUMBER:		19898814

	BUSINESS ADDRESS:	
		STREET 1:		2002 PAPA JOHNS BOULEVARD
		CITY:			LOUISVILLE
		STATE:			KY
		ZIP:			40299-2334
		BUSINESS PHONE:		5022617272

	MAIL ADDRESS:	
		STREET 1:		P O BOX 99900
		CITY:			LOUISVILLE
		STATE:			KY
		ZIP:			40269-9990
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a51999409.htm
<DESCRIPTION>PAPA JOHN'S INTERNATIONAL, INC. 8-K
<TEXT>
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    <div style="text-align: center; font-size: 16pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif; font-weight: bold;">UNITED STATES</font></div>
    <div style="text-align: center; font-size: 16pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Washington, D.C. 20549</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: center; font-size: 16pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif; font-weight: bold;">FORM&#160;8-K</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Current Report Pursuant to Section&#160;13 or 15(d)</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Of the Securities Exchange Act of 1934</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Date of Report (Date of earliest event reported):&#160;&#160;<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight:
          bold;">June 10, 2019</font></font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: center; font-size: 16pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif; font-weight: bold;">Papa John&#8217;s International,&#160;Inc.</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(Exact name of registrant as specified in its charter)</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Delaware</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(State or other jurisdiction of incorporation)</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
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            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">0-21660</font></div>
          </td>
          <td style="width: 49.88%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">61-1203323</font></div>
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            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(Commission File Number)</font></div>
          </td>
          <td style="width: 49.88%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(IRS Employer Identification No.)</font></div>
          </td>
        </tr>

    </table>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">2002 Papa John&#8217;s Boulevard</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Louisville, Kentucky 40299-2367</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(Address of principal executive offices) (Zip Code)</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">(502) 261-7272</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(Registrant&#8217;s telephone number, including area code)</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">N/A</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(Former name or former address, if changed since last report)</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Check the appropriate box below if the Form&#160;8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any
        of the following provisions:</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: left; text-indent: -18pt; margin-left: 18pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#9744;</font>&#160;&#160;&#160;Written
        communications pursuant to Rule&#160;425 under the Securities Act (17 CFR 230.425)</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: left; text-indent: -18pt; margin-left: 18pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#9744;</font>&#160;&#160;&#160;Soliciting
        material pursuant to Rule&#160;14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: left; text-indent: -18pt; margin-left: 18pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#9744;</font>&#160;&#160;&#160;Pre-commencement
        communications pursuant to Rule&#160;14d-2(b)&#160;under the Exchange Act (17 CFR 240.14d-2(b))</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: left; text-indent: -18pt; margin-left: 18pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#9744;</font>&#160;&#160;&#160;Pre-commencement
        communications pursuant to Rule&#160;13e-4(c)&#160;under the Exchange Act (17 CFR 240.13e-4(c))</font></div>
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          <td style="width: 99.81%; vertical-align: top;" colspan="3">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Securities registered pursuant to&#160;Section 12(b)&#160;of the Act:</font></div>
          </td>
          <td style="width: 0.1%; vertical-align: top;">&#160;</td>
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          <td style="width: 0.1%; vertical-align: top;">&#160;</td>
          <td style="width: 99.81%; vertical-align: top;" colspan="3">&#160;</td>
          <td style="width: 0.1%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 37.72%; vertical-align: bottom; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;" colspan="2">
            <div style="text-align: center; margin-right: 8.15pt; margin-left: 9.05pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times,
                  serif;"><u>Title of each Class</u></font></font></div>
          </td>
          <td style="width: 28.94%; vertical-align: bottom; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div style="text-align: center; margin-right: 8.15pt; margin-left: 9.05pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times,
                  serif;"><u>Trading Symbol(s)</u></font></font></div>
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          <td style="width: 33.34%; vertical-align: bottom; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;" colspan="2">
            <div style="text-align: center; margin-right: 8.15pt; margin-left: 9.05pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times,
                  serif;"><u>Name of Each Exchange on Which Registered</u></font></font></div>
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          <td style="width: 37.72%; vertical-align: bottom; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;" colspan="2">
            <div style="text-align: center; margin-right: 8.15pt; margin-left: 9.05pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Common Stock, $0.01 par value</font></div>
          </td>
          <td style="width: 28.94%; vertical-align: bottom; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div style="text-align: center; margin-right: 8.15pt; margin-left: 9.05pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">PZZA</font></div>
          </td>
          <td style="width: 33.34%; vertical-align: bottom; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;" colspan="2">
            <div style="text-align: center; margin-right: 8.15pt; margin-left: 9.05pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">The NASDAQ Stock Market LLC</font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule&#160;405 of the Securities Act of 1933 (&#167;230.405 of
        this chapter) or Rule&#160;12b-2 of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Emerging growth company <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#9744;</font></font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with
        any new or revised financial accounting standards provided pursuant to Section&#160;13(a)&#160;of the Exchange Act. <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#9744;</font></font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
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      <div style="text-align: left; margin-right: 6pt; margin-left: 6pt;"><font style="font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Item 4.01. Changes in Registrant&#8217;s Certifying
          Accountant.</font></font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
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              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(a)</font></div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Dismissal of Independent Registered Public Accounting Firm</font></div>
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    <div><br>
    </div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">On June 10, 2019, the Audit Committee (the &#8220;Audit Committee&#8221;) of the Board of Directors of Papa John&#8217;s International, Inc. (the &#8220;Company&#8221;)
        dismissed KPMG LLP (&#8220;KPMG&#8221;) as the Company&#8217;s independent registered public accounting firm.&#160;&#160;</font></div>
    <div><br>
    </div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">KPMG&#8217;s audit report dated March 8, 2019, except for the restatement as to the effectiveness of internal control over financial reporting for
        the material weaknesses related to variable interest entity and consolidation matters, as to which the date is May 7, 2019, on the consolidated financial statements of the Company and subsidiaries as of and for the fiscal year ended December 30,
        2018 did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that KPMG&#8217;s report on the consolidated financial statements of the Company and
        subsidiaries as of and for the fiscal year ended December 30, 2018 contained a separate paragraph stating that &#8220;As discussed in Note 2 to the consolidated financial statements, the Company has changed its method of accounting for revenue from
        contracts with customers in 2018 due to the adoption of the new revenue standard.&#8221;</font></div>
    <div>&#160;</div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">KPMG&#8217;s audit report dated March 8, 2019, except for the restatement as to the effectiveness of internal control over financial reporting for
        the material weaknesses related to variable interest entity and consolidation matters, as to which the date is May 7, 2019 on the effectiveness of internal control over financial reporting as of December 30, 2018 did not contain any adverse opinion
        or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles, except that KPMG&#8217;s report indicates that the Company did not maintain effective internal control over financial reporting as of
        December 30, 2018 because of the effect of material weaknesses on the achievement of the objectives of the control criteria and contains an explanatory paragraph that states &#8220;Material weaknesses related to ineffective controls over not engaging
        appropriate technical expertise to evaluate variable interest entity and consolidation matters resulting in the failure to consolidate the Papa John&#8217;s Marketing Fund, Inc. (PJMF) which also resulted in not maintaining effective controls over
        financial reporting related to PJMF have been identified and included in management&#8217;s assessment.&#8221;</font></div>
    <div>&#160;</div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Prior to KPMG&#8217;s engagement as the Company&#8217;s independent registered public accounting firm for the fiscal year ended December 30, 2018, Ernst
        &amp; Young LLP (&#8220;EY&#8221;) had audited the Company&#8217;s consolidated financial statements since 1990, including the fiscal year ended December 31, 2017.</font></div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">During the fiscal year ended December 30, 2018, and the subsequent interim period through June 10, 2019, there were (i) no disagreements
        between the Company and KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which, if not resolved to KPMG&#8217;s satisfaction, would have caused KPMG 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, except for the material weaknesses in internal control over financial reporting as of December 30, 2018 related to the consolidation of the
        Papa John&#8217;s Marketing Fund (&#8220;PJMF&#8221;).&#160; As previously disclosed in Part II, Item 9A, &#8220;Controls and Procedures,&#8221; of our Annual Report on Form 10-K/A for the fiscal year ended December 30, 2018, the material weaknesses related to the Company&#8217;s failure
        to (i) engage third-party technical expertise to augment internal resources to evaluate complex variable interest entity (&#8220;VIE&#8221;) consolidation matters related to PJMF and (ii) maintain the level of internal controls required under the COSO
        framework, which resulted in ineffective internal control over the financial reporting related to PJMF.&#160; The Audit Committee discussed the material weaknesses with KPMG and the Company has authorized KPMG to respond fully to inquiries of the
        successor independent registered public accounting firm.</font></div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">The Company provided KPMG with a copy of the disclosures it is making in this Form 8-K and requested that KPMG furnish the Company with a
        letter addressed to the Securities and Exchange Commission (&#8220;SEC&#8221;) stating whether or not it agrees with the statements made herein.&#160; A copy of KPMG&#8217;s letter, dated June 14, 2019, is filed as Exhibit 16.1 hereto.</font></div>
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    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
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                <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(b)</font></div>
              </td>
              <td style="width: auto; vertical-align: top;">
                <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Engagement of Independent Registered Public Accounting Firm</font></div>
              </td>
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      <div><br>
      </div>
      <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> </font></div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">On June 12, 2019, the Company engaged EY as the Company&#8217;s independent registered public accounting firm for the fiscal year ending December
        29, 2019.</font></div>
    <div><br>
    </div>
    <div style="text-align: justify;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">EY served as the Company&#8217;s independent registered public accounting firm for the fiscal year ended December 31, 2017, and in connection with
        such engagement, the Company consulted with EY regularly regarding accounting, auditing and financial reporting issues through and until EY issued its reports on the Company&#8217;s consolidated financial statements for the fiscal year ended December 31,
        2017 and the effectiveness of internal control over financial reporting as of December 31, 2017.&#160; Subsequently, during the fiscal year ended December 30, 2018 and the subsequent interim period through June 10, 2019, neither the Company nor anyone
        on its behalf has consulted with EY 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 consolidated financial
        statements, and neither a written report nor oral advice was provided to the Company that EY 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 &#8220;reportable event&#8221; within the meaning of Item 304(a)(1)(v) of Regulation S-K.</font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Item&#160;9.01&#160;Financial Statements and Exhibits.</font></font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(d)&#160;Exhibits</font></div>
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    <div style="text-align: left;"><a href="a51999409ex16_1.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Exhibit 16.1
          Letter of KPMG LLP, dated June 14, 2019</font></a></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">SIGNATURES</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">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, thereto duly authorized.</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;</font></div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse;" id="z31c3ae6f1a074413882476b71b210af6">

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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Date: June 14, 2019</font></div>
          </td>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">&#160;&#160;&#160;&#160;</font></div>
          </td>
          <td style="width: 47.02%; vertical-align: top; background-color: rgb(255, 255, 255);">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold;">PAPA JOHN&#8217;S INTERNATIONAL,&#160;INC.</font></div>
          </td>
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          <td style="width: 50%; vertical-align: top; background-color: rgb(255, 255, 255);">&#160;</td>
          <td style="width: 3%; vertical-align: top; background-color: rgb(255, 255, 255);">&#160;</td>
          <td style="width: 47.02%; vertical-align: top; background-color: rgb(255, 255, 255);">&#160;</td>
        </tr>
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          <td style="width: 3%; vertical-align: top; background-color: rgb(255, 255, 255); padding-bottom: 2px;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">By:</font></div>
          </td>
          <td style="width: 47.02%; vertical-align: top; background-color: rgb(255, 255, 255); border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">/s/ Joseph H. Smith IV<br>
              </font></div>
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          <td style="width: 50%; vertical-align: top; background-color: rgb(255, 255, 255);">&#160;</td>
          <td style="width: 3%; vertical-align: top; background-color: rgb(255, 255, 255);">&#160;</td>
          <td style="width: 47.02%; vertical-align: top; background-color: rgb(255, 255, 255);">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Joseph H. Smith IV</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; background-color: rgb(255, 255, 255);">&#160;</td>
          <td style="width: 3%; vertical-align: top; background-color: rgb(255, 255, 255);">&#160;</td>
          <td style="width: 47.02%; vertical-align: top; background-color: rgb(255, 255, 255);">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Senior Vice President, Chief Financial Officer</font></div>
          </td>
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<TYPE>EX-16.1
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<DESCRIPTION>EXHIBIT 16.1
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    <div style="text-align: right;"><font style="font-weight: bold;">Exhibit 16.1</font><br>
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    <div>&#160;</div>
    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"> <br>
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    <div style="text-align: left; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">June 14, 2019</div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Securities and Exchange Commission<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><br>
        </font>Washington, D.C. 20549</font></div>
    <div>&#160;</div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Ladies and Gentlemen:</font></div>
    <div>&#160;</div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">We were previously principal accountants for Papa John&#8217;s International, Inc. (the &#8220;Company&#8221;) and, under the date of March 8, 2019, except for
        the restatement as to the effectiveness of internal control over financial reporting for the material weaknesses related to variable interest entity and consolidation matters, as to which the date is May 7, 2019, we reported on the consolidated
        financial statements of the Company and subsidiaries as of and for the year ended December&#160;30, 2018 and the effectiveness of internal control over financial reporting as of December&#160;30, 2018. On June&#160;10, 2019, we were dismissed. We have read the
        Company&#8217;s statements included under Item 4.01 of its Form 8-K dated June&#160;14, 2019, and we agree with such statements, except that we are not in a position to agree or disagree with the Company&#8217;s statements included under Item 4.01(b) Engagement of
        Independent Registered Public Accounting Firm.</font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> </font><br>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Very truly yours,</font></div>
    <div>&#160;</div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">/s/ KPMG LLP</font></div>
    <div>&#160;</div>
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