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<SEC-DOCUMENT>0001206774-09-000107.txt : 20090128
<SEC-HEADER>0001206774-09-000107.hdr.sgml : 20090128
<ACCEPTANCE-DATETIME>20090128160029
ACCESSION NUMBER:		0001206774-09-000107
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20090122
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20090128
DATE AS OF CHANGE:		20090128

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BRIDGFORD FOODS CORP
		CENTRAL INDEX KEY:			0000014177
		STANDARD INDUSTRIAL CLASSIFICATION:	SAUSAGE, OTHER PREPARED MEAT PRODUCTS  [2013]
		IRS NUMBER:				951778176
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1103

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-02396
		FILM NUMBER:		09551437

	BUSINESS ADDRESS:	
		STREET 1:		1308 N PATT ST
		STREET 2:		P O BOX 3773
		CITY:			ANAHEIM
		STATE:			CA
		ZIP:			92801
		BUSINESS PHONE:		7145265533

	MAIL ADDRESS:	
		STREET 1:		1308 NORTH PATT STREET
		STREET 2:		P O BOX 3773
		CITY:			ANAHEIM
		STATE:			CA
		ZIP:			92803

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BRIDGFORD PACKING CO
		DATE OF NAME CHANGE:	19670307
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>bridgford_8k.htm
<DESCRIPTION>CURRENT REPORT
<TEXT>

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<P align=center><B><FONT face=serif size=2>UNITED STATES </FONT></B></P>
<P align=center><B><FONT face=serif size=2>SECURITIES AND EXCHANGE COMMISSION
</FONT></B></P>
<P align=center><B><FONT face=serif size=2>Washington, D.C. 20549
</FONT></B></P>
<P align=center><B><FONT face=serif size=2>FORM 8-K </FONT></B></P>
<P align=center><B><FONT face=serif size=2>CURRENT REPORT</FONT></B><FONT face=serif size=2> </FONT></P>
<P align=center><B><FONT face=serif size=2>Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934 </FONT></B></P>
<P align=center><FONT face=serif size=2>Date of Report (Date of earliest event
reported) </FONT></P>
<P align=center><FONT face=serif size=2>January 22, 2009 </FONT></P>
<P align=center><B><FONT face=serif size=2>BRIDGFORD FOODS CORPORATION
<BR></FONT></B><FONT face=serif size=2>(Exact name of registrant as specified in
its charter) </FONT></P>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=center width="33%"><FONT face=serif size=2>California</FONT>&nbsp; </TD>
    <TD noWrap align=center width="34%"><FONT face=serif size=2>000-02396</FONT>&nbsp; </TD>
    <TD noWrap align=center width="33%"><FONT face=serif size=2>95-1778176</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="33%"><FONT face=serif size=2>(State or other
      jurisdiction</FONT>&nbsp; </TD>
    <TD noWrap align=center width="34%"><FONT face=serif size=2>(Commission File Number)</FONT>&nbsp;
    </TD>
    <TD noWrap align=center width="33%"><FONT face=serif size=2>(IRS Employer</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="33%"><FONT face=serif size=2>of incorporation)</FONT>&nbsp; </TD>
    <TD noWrap align=left width="34%">&nbsp;</TD>
    <TD noWrap align=center width="33%"><FONT face=serif size=2>Identification No.)</FONT>&nbsp;
  </TD></TR></TABLE><BR>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=center width="66%"><FONT face=serif size=2>1308 N. Patt Street, Anaheim,
      CA</FONT>&nbsp; </TD>
    <TD noWrap align=center width="34%"><FONT face=serif size=2>92801</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="66%"><FONT face=serif size=2>(Address of principal executive
      offices)</FONT>&nbsp; </TD>
    <TD noWrap align=center width="34%"><FONT face=serif size=2>(Zip Code)</FONT>&nbsp;
</TD></TR></TABLE><BR>
<P align=center><FONT face=serif size=2>Registrant's telephone number, including
area code: (714) 526-5533 </FONT></P>
<P align=center><FONT face=serif size=2>N/A <BR></FONT><FONT face=serif size=2>(Former name or former address, if changed since last report.)
</FONT></P>
<P align=left><FONT face=serif 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>

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  <TR>
    <TD vAlign=top width="1%"><FONT face=wingdings size=2>o</FONT></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="97%"><FONT size=2>Written communications pursuant to
      Rule 425 under the Securities Act (17 CFR 230.425)</FONT></TD></TR>
  <TR>
    <TD vAlign=top width="1%">&nbsp;</TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="1%"><FONT face=Wingdings size=2>o</FONT></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="97%"><FONT size=2>Soliciting material pursuant to
      Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="1%"><FONT face=Wingdings size=2>o</FONT></TD>
    <TD vAlign=top width="1%">&nbsp;</TD>
    <TD vAlign=top width="97%"><FONT size=2>Pre-commencement communications
      pursuant to Rule 14d-2(b) under the Exchange Act (17</FONT> <FONT face=serif size=2>CFR 240.14d-2(b))</FONT></TD></TR>
  <TR>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="97%">&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="1%"><FONT face=Wingdings size=2>o</FONT></TD>
    <TD vAlign=top width="1%"></TD>
    <TD vAlign=top width="97%"><FONT size=2>Pre-commencement communications
      pursuant to Rule 13e-4(c) under the Exchange Act (17</FONT> <FONT face=serif size=2>CFR 240.13e-4(c))</FONT></TD></TR></TABLE><BR>

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<PAGE>
<P align=left><B><FONT face=serif size=2>Item 4.01. &#150; Changes in Registrant&#146;s
Certifying Accountant. </FONT></B></P>
<P align=left><B><FONT face=serif size=2>(a) Previous independent registered
public accounting firm. </FONT></B></P>
<P align=left><FONT face=serif size=2>On January 22, 2009, the Audit Committee
of the Board of Directors of the Company dismissed Haskell &amp; White LLP as
the Company's independent registered public accounting firm. Haskell &amp; White
LLP completed the audit of the Company's financial statements for the year ended
October 31, 2008 on January 28, 2009 completely terminating Haskell &amp; White
LLP's appointment as the independent registered public accounting firm for the
Company. The decision to change principal accountants was approved by the Audit
Committee and the Board of Directors of the Company. </FONT></P>
<P align=left><FONT face=serif size=2>The reports of Haskell &amp; White LLP on
the consolidated financial statements of Bridgford Foods Corporation for the
years ended October 31, 2008 and November 2, 2007, did not contain an adverse
opinion or disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope, or accounting principle. </FONT></P>
<P align=left><FONT face=serif size=2>During the years ended October 31, 2008
and November 2, 2007, and through the subsequent interim period ended January
28, 2009, there were no disagreements with Haskell &amp; White LLP on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of Haskell &amp; White LLP, would have caused it to make reference
thereto in its reports on the financial statements for such years.</FONT></P>
<P align=left><FONT face=serif size=2>During the years ended October 31, 2008,
and November 2, 2007, and through the subsequent interim period ended January
28, 2009, there have been no &#147;reportable events&#148; (as defined in Item
304(a)(1)(v) of Regulation S-K).</FONT></P>
<P align=left><FONT face=serif size=2>A letter from Haskell &amp; White LLP
addressed to the Securities and Exchange Commission stating whether it agrees
with the statements made herein is attached as Exhibit 16.1 hereto. </FONT></P>
<P align=left><B><FONT face=serif size=2>(b) New independent registered public
accounting firm.</FONT></B><FONT face=serif size=2> </FONT></P>
<P align=left><FONT face=serif size=2>On January 22, 2009, the Audit Committee
of the Board of Directors of the Company appointed Squar, Milner, Peterson,
Miranda &amp; Williamson, LLP as its new independent registered public
accounting firm as of January 22, 2009 for the fiscal year beginning November 1,
2008 and ending October 30, 2009. </FONT></P>
<P align=left><FONT face=serif size=2>During the Company's two most recent
fiscal years ended October 31, 2008 and November 2, 2007, and through the
subsequent interim period ended January 28, 2009, neither the Company nor anyone
on its behalf consulted Squar, Milner, Peterson, Miranda &amp; Williamson, LLP
regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii)
of Regulation S-K. </FONT></P>
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<PAGE>
<P align=left><B><FONT face=serif size=2>Item 9.01. - Financial Statements and
Exhibits. </FONT></B></P>
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  <TR vAlign=bottom>
    <TD noWrap align=left width="1%" >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD noWrap align=left width="1%"><B><FONT face=serif size=2>(d)</FONT></B></TD>
    <TD noWrap align=left width="1%" >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD noWrap align=left width="96%"><B><FONT face=serif size=2>Exhibits.</FONT></B></TD></TR>
  <TR>
    <TD noWrap align=left width="1%" ></TD>
    <TD noWrap align=left width="1%" ></TD>
    <TD noWrap align=left width="1%" ></TD>
    <TD noWrap align=left width="96%" >&nbsp;</TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="1%" ></TD>
    <TD noWrap align=left width="1%">&nbsp; </TD>
    <TD noWrap align=left width="1%" >&nbsp;</TD>
    <TD noWrap align=left width="96%"><B><FONT face=serif size=2>The following
      exhibit is filed with this Form 8-K:</FONT></B></TD></TR></TABLE><BR>
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  <TR vAlign=bottom>
    <TD noWrap align=center width="1%" >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD noWrap align=center width="1%"><B><I><FONT face=serif size=2>Exhibit Number</FONT></I></B> </TD>
    <TD noWrap align=center width="1%" >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD noWrap align=left width="97%">&nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<B><I><FONT face=serif size=2>Description</FONT></I></B>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="1%" >&nbsp;</TD>
    <TD noWrap align=center width="1%" bgColor=#c0c0c0><FONT face=serif size=2>16.1</FONT>&nbsp; </TD>
    <TD noWrap align=center width="1%"  bgColor=#c0c0c0>&nbsp;</TD>
    <TD align=left width="97%" bgColor=#c0c0c0><FONT face=serif size=2>Letter of Haskell &amp; White LLP to the Securities and
      Exchange Commission dated January 28, 2009.</FONT></TD></TR></TABLE><BR>
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<PAGE>
<P align=center><B><FONT face=serif size=2>Signatures </FONT></B></P>
<P align=left>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face=serif 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>
<TABLE cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=bottom>
    <TD noWrap align=left width="50%">&nbsp; </TD>
    <TD noWrap align=left width="48%" colSpan=2><FONT face=serif size=2>BRIDGFORD FOODS CORPORATION</FONT>&nbsp; </TD></TR>
  <TR>
    <TD width="98%" colSpan=3>&nbsp; </TD></TR>
  <TR>
    <TD width="98%" colSpan=3>&nbsp; </TD></TR>
  <TR>
    <TD width="98%" colSpan=3>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="50%"><FONT face=serif size=2>January 28,
      2009</FONT>&nbsp; </TD>
    <TD noWrap align=left width="2%"><FONT face=serif size=2>By:</FONT>&nbsp; &nbsp;</TD>
    <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="46%"><FONT face=serif size=2>/s/ Raymond F. Lancy</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="50%">&nbsp;</TD>
    <TD noWrap align=left width="2%">&nbsp; </TD>
    <TD noWrap align=left width="46%"><FONT face=serif size=2>Raymond F.
      Lancy</FONT>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=left width="50%">&nbsp; </TD>
    <TD noWrap align=left width="2%">&nbsp; </TD>
    <TD noWrap align=left width="46%"><FONT face=serif size=2>Principal Financial
      Officer</FONT>&nbsp; </TD></TR></TABLE><BR>
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<P align=center><B><FONT face=serif size=2>EXHIBIT INDEX </FONT></B></P>
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  <TR vAlign=bottom>
    <TD noWrap align=center width="1%"><B><I><FONT face=serif size=2>Exhibit Number</FONT></I></B> </TD>
    <TD noWrap align=center width="1%" >&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD noWrap align=left width="98%">&nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
      &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<B><I><FONT face=serif size=2>Description</FONT></I></B>&nbsp; </TD></TR>
  <TR vAlign=bottom>
    <TD noWrap align=center width="1%" bgColor=#c0c0c0><FONT face=serif size=2>16.1</FONT> </TD>
    <TD noWrap align=center width="1%"  bgColor=#c0c0c0></TD>
    <TD noWrap align=left width="98%" bgColor=#c0c0c0><FONT face=serif size=2>Letter of Haskell &amp; White LLP to the Securities and
      Exchange Commission dated January 28, 2009.</FONT></TD></TR></TABLE><BR>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>exhibit16-1.htm
<DESCRIPTION>LETTER OF HASKELL & WHITE LLP TO THE SECURITIES AND EXCHANGE COMMISSION
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<P align=right><FONT face=serif size=2>Exhibit 16.1 </FONT></P>
<P align=left><FONT face=serif size=2>January 28, 2009 </FONT></P>
<P align=left><FONT face=serif size=2></FONT>&nbsp;</P>
<P align=left><FONT face=serif size=2>Securities and Exchange Commission <BR>100
F Street, NE <BR></FONT><FONT face=serif size=2>Washington, DC 20549 </FONT></P>
<P align=left><FONT face=serif size=2><BR>Commissioners: </FONT></P>
<P align=left><FONT face=serif size=2>We have read the statements made by
Bridgford Foods Corporation (copy attached), which we understand will be filed
with the Commission, pursuant to Item 4.01 of Form 8-K, as part of the
</FONT><FONT face=serif size=2>Company's Form 8-K report dated January 28, 2009.
We agree with the statements concerning our Firm in such Form 8-K.</FONT></P>
<P align=left><FONT face=serif size=2>Very truly yours, </FONT></P>
<P align=left>&nbsp;</P>
<P align=left><FONT face=serif size=2>/s/ </FONT><FONT face=serif size=2>HASKELL
&amp; WHITE LLP</FONT><FONT face=serif size=2> </FONT></P>
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