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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000928465-01-500040.txt : 20010912
<SEC-HEADER>0000928465-01-500040.hdr.sgml : 20010912
ACCESSION NUMBER:		0000928465-01-500040
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20010904
ITEM INFORMATION:		Changes in registrant's certifying accountant
FILED AS OF DATE:		20010911

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMCON DISTRIBUTING CO
		CENTRAL INDEX KEY:			0000928465
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-GROCERIES & GENERAL LINE [5141]
		IRS NUMBER:				470702918
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15589
		FILM NUMBER:		1735569

	BUSINESS ADDRESS:	
		STREET 1:		10228 L ST
		STREET 2:		POST OFFICE BOX 241230
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68127
		BUSINESS PHONE:		4023313727

	MAIL ADDRESS:	
		STREET 1:		10228 L STREET
		STREET 2:		POST OFFICE 241230
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68127
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>auditorchange8k.txt
<DESCRIPTION>FORM 8-K
<TEXT>
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-K


                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(D) OF THE
                             SECURITIES ACT OF 1934


      Date of Report (Date of earliest event reported) September 4, 2001
      -------------------------------------------------------------------


                          AMCON DISTRIBUTING COMPANY
                          --------------------------
           (Exact name of registrant as specified in its charter)


DELAWARE                           0-24708                    47-0702918
- ----------------------------------------------------------------------------
(State or other                   (Commission               (IRS Employer
jurisdiction of                   File Number)           Identification No.)
incorporation)


                        10228 "L" Street, Omaha, NE 68127
                        ---------------------------------
                (Address of principal executive offices) (Zip Code)


                                (402) 331-3727
                                --------------
             (Registrant's telephone number, including area code)


                                 Not Applicable
                                 --------------
          (Former name or former address, if changed since last report)





ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

On September 4, 2001, the Company's Board of Directors, upon recommendation
from the Company's Audit Committee, approved a change in the Company's
independent accountants to Deloitte & Touche LLP ("Deloitte & Touche"), for
the fiscal year ending September 30, 2001, and the dismissal of
PricewaterhouseCoopers LLP.  The report of PricwaterhouseCoopers LLP for the
fiscal years ended September 30, 2000 and 1999, contained no adverse
opinion, disclaimer of opinion or qualification or modification as to
uncertainty, audit scope or accounting principles.  During the fiscal years
ended September 30, 2000 and 1999, and the interim period from October 1,
2000 through September 4, 2001, there were no disagreements between the
Company and PricewaterhouseCoopers LLP on any accounting principles or
practices, financial statement disclosure or auditing scope or procedure,
which disagreements, if not resolved to the satisfaction of
PricewaterhouseCoopers LLP, would have caused it to make reference to the
subject matter of the disagreement in connection with its reports on the
financial statements for such years.  No event as described in paragraph
(a)(1)(v) of Item 304 of Regulation S-K has occurred within the Company's
fiscal years ended September 30, 2000 and 1999, or the period from October
1, 2000 through September 4, 2001.

The Company did not consult with Deloitte & Touche during the fiscal years
ended September 30, 2000 and 1999, or during the interim period from October
1, 2000 through September 4, 2001, on any matter which was the subject of
any disagreement or any reportable event as defined in Regulation S-K Item
304(a)(1)(iv) and Regulations S-K Item 304 (a)(1)(v), respectively, or on
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 financial statements, relating to which either a written
report was provided to the Company or oral advise was provided that Deloitte
& Touche concluded was an important factor considered by the Company in
reaching a decision as to the accounting, auditing, or financial reporting
issue.

The Company has provided PricewaterhouseCoopers LLP with a copy of the
disclosures contained herein and has filed as an exhibit hereto the response
of PricewaterhouseCoopers LLP to the disclosures set forth in the section.


ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.

Exhibit 16:  Letter from Registrant's prior independent accountants.





                              SIGNATURE

Pursuant to the requirements of the Securities and Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                AMCON DISTRIBUTING COMPANY
                                     (Registrant)



Date:    September 11, 2001     By :     Michael D. James
                                         -------------------------
                                Name:    Michael D. James
                                Title:   Treasurer & Chief Financial
                                           Officer







</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>auditorchangeex16.txt
<DESCRIPTION>EXHIBIT 16 - LETTER FROM PRIOR INDEPENDENT ACCOUNTANTS
<TEXT>
                          Exhibit 16

     Letter from Registrant's prior independent accountants.




September 11, 2001


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Commissioners:

We have read the statements made by AMCON Distributing Company (copy
attached), which we understand will be filed with the Commission,
pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K
report dated September 4, 2001.  We agree with the statements
concerning our Firm in such Form 8-K.

Very truly yours,


PricewaterhouseCoopers LLP


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