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<SEC-DOCUMENT>0001299933-08-000072.txt : 20080104
<SEC-HEADER>0001299933-08-000072.hdr.sgml : 20080104
<ACCEPTANCE-DATETIME>20080103193452
ACCESSION NUMBER:		0001299933-08-000072
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20080102
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20080104
DATE AS OF CHANGE:		20080103

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LANDEC CORP \CA\
		CENTRAL INDEX KEY:			0001005286
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS, MATERIALS, SYNTH RESINS & NONVULCAN ELASTOMERS [2821]
		IRS NUMBER:				943025618
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			0525

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-27446
		FILM NUMBER:		08508895

	BUSINESS ADDRESS:	
		STREET 1:		3603 HAVEN AVE
		CITY:			MENLO PARK
		STATE:			CA
		ZIP:			94025
		BUSINESS PHONE:		6503061650

	MAIL ADDRESS:	
		STREET 1:		3603 HAVEN AVE
		CITY:			MENLO PARK
		STATE:			CA
		ZIP:			94025
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>htm_24803.htm
<DESCRIPTION>LIVE FILING
<TEXT>
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<TITLE> Landec Corporation (Form: 8-K) </TITLE>
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		UNITED STATES<BR>
	SECURITIES AND EXCHANGE COMMISSION
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<BR>
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	WASHINGTON, D.C. 20549
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	FORM 8-K
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	CURRENT REPORT
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	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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	&nbsp;
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	&nbsp;
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	&nbsp;
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	Date of Report (Date of Earliest Event Reported):
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	&nbsp;
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	January 2, 2008
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<!-- CoverPageTitle END --><!-- CoverPageRegistrant START -->
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	Landec Corporation
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<BR>__________________________________________<BR>
	(Exact name of registrant as specified in its charter)
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	&nbsp;
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	&nbsp;
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	California
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	0-27446
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	94-3025618
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_____________________<BR>
	(State or other jurisdiction
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_____________<BR>
	(Commission
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______________<BR>
	(I.R.S. Employer
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	of incorporation)
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	File Number)
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	Identification No.)
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	&nbsp;&nbsp;
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	&nbsp;
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	&nbsp;
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	3603 Haven Ave. Suite E, Menlo Park, California
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	&nbsp;
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	94025
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_________________________________<BR>
	(Address of principal executive offices)
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	&nbsp;
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___________<BR>
	(Zip Code)
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	Registrant&#146;s telephone number, including area code:
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	&nbsp;
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	650-306-1650
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<P ALIGN="CENTER">
<FONT SIZE="2">
	Not Applicable
<BR>______________________________________________<BR>
	Former name or former address, if changed since last report
</FONT>
<P ALIGN="CENTER">
<FONT SIZE="2">
	&nbsp;
</FONT>
<!-- CoverPageRegistrant END --><P><FONT SIZE="2">
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="2">
[&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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<FONT SIZE="2">Top of the Form</FONT>
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<B>
	Item 4.01 Changes in Registrant's Certifying Accountant.
</B>
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<FONT SIZE="2">
Item 4.01 Changes in Registrant&#x2019;s Certifying Accountant. <br>(a)	&#x2013; Dismissal of Previous Independent Registered Public Accounting Firm <br><br>i.	On January 2, 2008, the Audit Committee of the Board of Directors of the Company dismissed Ernst & Young LLP ("E&Y") as the Company&#x2019;s independent registered public accounting firm.<br>ii.	The Audit Committee of the Board of Directors of the Company participated in and approved the decision to dismiss E&Y.<br>iii.	The reports of E&Y on the consolidated financial statements of the Company for the fiscal years ended May 27, 2007 and May 28, 2006 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.<br>iv.	In connection with the audits of the Company's financial statements for each of the two fiscal years ended May 27, 2007 and May 28, 2006, and in the subsequent interim period through January 2, 2008, there were no disagreements with E&Y on any matter
 of accounting principles or practices, financial statement disclosure, or auditing scope and procedures which, if not resolved to the satisfaction of E&Y, would have caused E&Y to make reference to such matter in its report.  There were no reportable events, as that term is defined in Item 304(a)(1)(v) of Regulation S-K.  The Company has requested E&Y to furnish it a letter addressed to the United States Securities and Exchange Commission stating whether it agrees with the above statements. A copy of that letter, dated January 3, 2008 is filed as Exhibit 10.74 to this Form 8-K.<br>(b) - New Independent Registered Public Accounting Firm. <br>On January 2, 2008, the Company appointed McGladrey & Pullen, LLP ("M&P") as its new independent registered public accounting firm, subject to M&P's customary due diligence, to audit the Company&#x2019;s consolidated financial statements for the fiscal year ending May 25, 2008, and to perform procedures related to the financial statements included in the Company&#x2019;s
 quarterly reports on Form 10-Q, beginning with the quarter ending February 24, 2008.  The Audit Committee of the Board of Directors of the Company participated in and approved the decision to appoint M&P.  During the fiscal years ended May 27, 2007 and May 28, 2006 and the subsequent interim period preceding M&P&#x2019;s engagement, the Company has not consulted with M&P regarding either (i) 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&#x2019;s financial statements; or (ii) any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K. <br>
</FONT>
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<B>
	Item 9.01 Financial Statements and Exhibits.
</B>
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<FONT SIZE="2">
Item 9.01. Financial Statements and Exhibits. <br>(c) Exhibits. <br>The following exhibit is furnished as part of this report: <br><br>		<br>Exhibit Number	  	Description<br>Ex-10.74	  	Letter from Ernst & Young LLP to the Securities and Exchange Commission, dated January 3, 2008.<br>
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<B>
	SIGNATURES
</B>
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<FONT SIZE="2">
	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>
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	&nbsp;
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	&nbsp;
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	&nbsp;
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	&nbsp;
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	&nbsp;
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	&nbsp;
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	&nbsp;
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<TD COLSPAN="3" VALIGN="TOP" ALIGN="LEFT">
<FONT SIZE="2">
	Landec Corporation
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<FONT SIZE="2">
	&nbsp;&nbsp;
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	&nbsp;
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	&nbsp;
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	&nbsp;
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	&nbsp;
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<I>
	January 3, 2008
</I>
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	&nbsp;
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<FONT SIZE="2">
<I>
	By:
</I>
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	&nbsp;
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<I>
	/s/Gregory S. Skinner
</I>
<BR>
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	&nbsp;
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	&nbsp;
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	&nbsp;
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<I>
	Name: Gregory S. Skinner
</I>
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	&nbsp;
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<I>
	Title: Vice President and Chief Financial Officer
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	Exhibit&nbsp;Index
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	Exhibit No.
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	Description
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	99.1
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	&nbsp;
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Letter from E&Y to SEC
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<TYPE>EX-99.1
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<DESCRIPTION>EX-99.1
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<P align="left" style="font-size: 10pt"><FONT style="font-size: 12pt">January&nbsp;3, 2008
</FONT>

<P align="left" style="font-size: 12pt">Securities and Exchange Commission
<BR>
100 F Street, N.E.
<BR>
Washington, DC 20549


<P align="left" style="font-size: 12pt">Gentlemen:


<P align="left" style="font-size: 12pt">We have read Item&nbsp;4.01(a) on page 1 of Form 8-K dated January&nbsp;2, 2008, of Landec Corporation and
are in agreement with the statements contained therein. We have no basis to agree or disagree with
other statements of the registrant contained in Item&nbsp;4.01.



<P align="left" style="margin-left:27%; font-size: 12pt">/s/ Ernst &#038; Young LLP



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