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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000088948-03-000032.txt : 20031010
<SEC-HEADER>0000088948-03-000032.hdr.sgml : 20031010
<ACCEPTANCE-DATETIME>20031010155739
ACCESSION NUMBER:		0000088948-03-000032
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20031007
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20031010

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SENECA FOODS CORP /NY/
		CENTRAL INDEX KEY:			0000088948
		STANDARD INDUSTRIAL CLASSIFICATION:	CANNED, FRUITS, VEG & PRESERVES, JAMS & JELLIES [2033]
		IRS NUMBER:				160733425
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-01989
		FILM NUMBER:		03937126

	BUSINESS ADDRESS:	
		STREET 1:		3736 SOUTH MAIN STREET
		CITY:			MARION
		STATE:			NY
		ZIP:			14534
		BUSINESS PHONE:		315 926 8100

	MAIL ADDRESS:	
		STREET 1:		3736 SOUTH MAIN STREET
		CITY:			MARION
		STATE:			NY
		ZIP:			14505

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIERCE S S COMPANY INC
		DATE OF NAME CHANGE:	19861210

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SENECA FOODS CORP
		DATE OF NAME CHANGE:	19780425

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SENECA GRAPE JUICE CORP
		DATE OF NAME CHANGE:	19710419
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a8k101003.txt
<DESCRIPTION>AUDITOR CHANGE
<TEXT>
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549
                                    FORM 8-K
                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date
        of Report (Date of earliest event reported): October 7, 2003

                            SENECA FOODS CORPORATION
             (Exact name of registrant as specified in its charter)

           New York                        0-1989              16-0733425
  (State or Other Jurisdiction of  (Commission File Number)  (I.R.S. Employer
           Incorporation)                                  Identification No.)

     3736 South Main Street, Marion New York               14505-9751
     Address of principal executive offices)               (Zip Code)

       Registrant's Telephone Number, Including Area Code: (315) 926-8100

                                       N/A
          (Former name or former address, if changed since last report)



Item 4.  Changes  in  Registrant's  Certifying  Accountant.

On October 7, 2003,  Seneca Foods Corporation (the "Company") Board of Directors
unanimously  approved the  recommendation  of the Audit  Committee to engage the
accounting firm of Ernst & Young LLP as its new independent  public  accountants
for its audit  engagement.  Also on  October  7, 2003,  the  Company's  Board of
Directors  unanimously  approved the  recommendation  of the Audit  Committee to
dismiss  Deloitte & Touche  LLP.  The  Company's  Certificate  of  Incorporation
requires the unanimous  approval of the Board of Directors to effect the actions
described in this paragraph.  On October 7, 2003, the Company dismissed Deloitte
& Touche LLP.

The reports of Deloitte & Touche LLP on the consolidated financial statements of
the Company, for the past two fiscal years ended March 31, 2003 and 2002 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  decision  to change  the  Company's  accounting  firm was made by the Audit
Committee of the Company's Board of Directors on October 7, 2003.

In connection with the audits of the Company's financial  statements for each of
the two fiscal years ended March 31, 2003 and 2002 and in the subsequent interim
periods from April 1, 2003 through and including  October 7, 2003, there were no
disagreements  between the Company and its  auditors,  Deloitte & Touche LLP, on
any  matter  of  accounting  principles  or  practices,  consolidated  financial
statement disclosure,  or auditing scope and procedures,  which, if not resolved
to the satisfaction of Deloitte & Touche LLP would have caused Deloitte & Touche
LLP to make reference to the matter in their reports.

There  were no  "reportable  events"  as  that  term is  described  in Item  304
(a)(1)(v)  of  Regulation  S-K during the last two fiscal  years ended March 31,
2003 and 2002 or  during  the  subsequent  interim  periods  from  April 1, 2003
through and including  October 7, 2003.

The Company has not consulted  with Ernst & Young LLP during the last two fiscal
years  ended March 31, 2003 and 2002 or during the  subsequent  interim  periods
from  April 1, 2003  through  and  including  October  7,  2003,  on either  the
application  of  accounting  principles  to  a  specified  transaction,   either
completed  or proposed,  or the type of audit  opinion that might be rendered on
the Company's consolidated financial statements.

The Company requested Deloitte & Touche LLP to furnish a letter addressed to the
Securities and Exchange  Commission  stating whether Deloitte & Touche LLP agree
with the statements made above by the Company. Such letter is attached hereto as
an exhibit.


Item 7. Financial Statements and Exhibits.

16.1 Letter of Deloitte & Touche LLP regarding change in certifying accountant.



                                    SIGNATURE

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.

                                               SENECA FOODS CORPORATION
Dated: October 10, 2003                        By:       /s/ Kraig H. Kayser
                                                         -------------------
                                               Name:         Kraig H. Kayser
                                                             President and Chief
                                                             Executive Officer



                                  EXHIBIT INDEX

Exhibit           Description

16.1              Letter of Deloitte & Touche LLP regarding change in
                  certifying accountant.


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>ex168k101003.txt
<TEXT>
<PAGE>



                                  Exhibit 16.1

                       [Deloitte & Touche LLP letterhead]




October 10, 2003

Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, DC 20549

Dear Sirs/Madams:

We have read Item 4 of Seneca  Foods  Corporation's  Form 8-K dated  October 10,
2003 and have the following comments:

We agree with the statements made in the fourth sentence of the first paragraph,
and in the second, fourth, fifth and seventh paragraphs.

We have no basis for agreeing or  disagreeing  with the  statements  made in the
first,  second and third sentences of the first paragraph,  and in the third and
sixth paragraphs.

Yours truly,

/s/ Deloitte & Touche LLP



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