<SEC-DOCUMENT>0001140361-20-016316.txt : 20200717
<SEC-HEADER>0001140361-20-016316.hdr.sgml : 20200717
<ACCEPTANCE-DATETIME>20200717163015
ACCESSION NUMBER:		0001140361-20-016316
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20200714
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20200717
DATE AS OF CHANGE:		20200717

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RAVE RESTAURANT GROUP, INC.
		CENTRAL INDEX KEY:			0000718332
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-GROCERIES & RELATED PRODUCTS [5140]
		IRS NUMBER:				453189287
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-12919
		FILM NUMBER:		201034051

	BUSINESS ADDRESS:	
		STREET 1:		3551 PLANO PARKWAY
		CITY:			THE COLONY
		STATE:			TX
		ZIP:			75056
		BUSINESS PHONE:		469-384-5000

	MAIL ADDRESS:	
		STREET 1:		3551 PLANO PARKWAY
		CITY:			THE COLONY
		STATE:			TX
		ZIP:			75056

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIZZA INN HOLDINGS, INC /MO/
		DATE OF NAME CHANGE:	20110923

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIZZA INN INC /MO/
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PANTERAS CORP
		DATE OF NAME CHANGE:	19901126
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>brhc10013591_8k.htm
<DESCRIPTION>8-K
<TEXT>
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    <div>
      <div style="text-align: center; font-size: 14pt; font-weight: bold;">UNITED STATES</div>
      <div style="text-align: center; font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
      <div style="text-align: center; font-size: 12pt; font-weight: bold;">Washington, D.C. 20549</div>
      <div><br>
      </div>
      <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM 8&#8209;K</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">CURRENT REPORT</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</div>
      <div><br>
      </div>
      <div style="text-align: center;">Date of Report (Date of earliest event reported):&#160; <font style="font-weight: bold;">July 14, 2020</font></div>
      <div><br>
      </div>
      <div style="text-align: center; font-size: 24pt; font-weight: bold;">Rave Restaurant Group, Inc.</div>
      <div style="text-align: center;">(Exact name of registrant as specified in its charter)</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z02157b0cd83245098491eb4d196a92ec" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 33.33%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">Missouri</div>
            </td>
            <td style="width: 34%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">0-12919</div>
            </td>
            <td style="width: 33.32%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">45-3189287</div>
            </td>
          </tr>
          <tr>
            <td style="width: 33.33%; vertical-align: top;">
              <div style="text-align: center;">(State or other jurisdiction of incorporation)</div>
            </td>
            <td style="width: 34%; vertical-align: top;">
              <div style="text-align: center;">(Commission File Number)</div>
            </td>
            <td style="width: 33.32%; vertical-align: top;">
              <div style="text-align: center;">(IRS Employer Identification No.)</div>
            </td>
          </tr>

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      <div><br>
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      <table cellspacing="0" cellpadding="0" id="zbf7115b464454b71a79ba9ca58d5176f" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">3551 Plano Parkway, The Colony, Texas</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">&#160;&#160;&#160;75056</div>
            </td>
          </tr>
          <tr>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center;">(Address of principal executive offices)</div>
            </td>
            <td style="width: 2%; vertical-align: top;" colspan="1">&#160;</td>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center;">(Zip Code)</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: center;">Registrant&#8217;s telephone number, including area code: <font style="font-weight: bold;">(469) 384-5000</font></div>
      <div><br>
      </div>
      <div style="text-align: center;">Securities registered pursuant to Section 12(b) of the Act:</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="za9f0c0676e374574810e3df8490b6ac1" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

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            <td style="width: 33.33%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center; font-weight: bold;">Title of each class</div>
            </td>
            <td style="width: 34%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center; font-weight: bold;">Trading Symbol(s)</div>
            </td>
            <td style="width: 33%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center; font-weight: bold;">Name of each exchange on which registered</div>
            </td>
          </tr>
          <tr>
            <td style="width: 33.33%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;">Common Stock, $0.01 par value</div>
            </td>
            <td style="width: 34%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;">RAVE</div>
            </td>
            <td style="width: 33%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;">Nasdaq Capital Market</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: justify;">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 (see<font style="font-style: italic;">&#160;</font>General

        Instruction A.2. below):</div>
      <div style="text-align: justify;"> <br>
      </div>
      <table cellspacing="0" cellpadding="0" id="z8028f4d121494d1c9199be4f8e250164" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 18pt; vertical-align: top;">&#9744;</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div>
        <table cellspacing="0" cellpadding="0" id="z8f86491ee7f149ca89c033c97ee36239" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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              <td style="width: 18pt; vertical-align: top;">
                <div>&#9744;</div>
              </td>
              <td style="width: auto; vertical-align: top;">
                <div style="text-align: justify;">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</div>
              </td>
            </tr>

        </table>
      </div>
      <div><br>
      </div>
      <div>
        <table cellspacing="0" cellpadding="0" id="z86b286929bce468a9e159f29a8fd36fa" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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              <td style="width: 18pt; vertical-align: top;">
                <div>&#9744;</div>
              </td>
              <td style="width: auto; vertical-align: top;">
                <div style="text-align: justify;">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</div>
              </td>
            </tr>

        </table>
      </div>
      <div><br>
      </div>
      <div>
        <table cellspacing="0" cellpadding="0" id="z4a5daaac7f714584bd6bfb774c401e43" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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              <td style="width: 18pt; vertical-align: top;">
                <div>&#9744;</div>
              </td>
              <td style="width: auto; vertical-align: top;">
                <div style="text-align: justify;">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</div>
              </td>
            </tr>

        </table>
      </div>
      <div><br>
      </div>
      <div style="text-align: justify;">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934
        (&#167;240.12b-2 of this chapter).&#160; Emerging growth company&#160;&#160; &#9744;</div>
      <div><br>
      </div>
      <div style="text-align: justify;">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 13(a) of the Exchange Act.&#160;&#160; &#9744;</div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify;">
        <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"> </div>
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          <tr>
            <td style="width: 72pt; vertical-align: top; font-weight: bold;">Item 4.01</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Changes in Registrant&#8217;s Certifying Accountant.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">On <a name="z_Hlk44930280"></a>July 14, 2020, Rave Restaurant Group, Inc. (the &#8220;Company&#8221;) dismissed <a name="z_Hlk44931038"></a>Baker Tilly Virchow Krause, LLP (&#8220;Baker Tilly&#8221;) as the Company&#8217;s
        independent registered public accounting firm.&#160; Baker Tilly had served as the Company&#8217;s independent registered public accounting firm since June 2, 2019. Baker Tilly&#8217;s audit report on the Company&#8217;s consolidated financial statements as of and for
        the year ended June 23, 2019 did not contain any adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles. The decision to change accountants was approved by the Audit
        Committee of the Company&#8217;s board of directors.</div>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">During the two most recent fiscal years ended June 28, 2020, and the subsequent interim period preceding <a name="z_Hlk44930516"></a>July 14, 2020, there were no (i) disagreements with Baker Tilly
        on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to Baker Tilly&#8217;s satisfaction, would have caused Baker Tilly to make reference to the subject
        matter of the disagreement in connection with its report, or (ii) &#8220;reportable events&#8221; within the meaning of Item 304(a)(1)(v) of Regulation S-K. The Company has provided Baker Tilly with a copy of the disclosures contained in this Form 8-K and has
        requested that Baker Tilly furnish to the Company a letter addressed to the Securities and Exchange Commission stating whether Baker Tilly agrees with the statements contained herein and, if not, stating the respects in which it does not agree.&#160; A
        copy of Baker Tilly&#8217;s letter concurring with the statements contained herein is attached as Exhibit 16.1 to this Form 8-K.</div>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">On July 14, 2020, the Audit Committee of the Company engaged <a name="z_Hlk44930607"></a>Armanino LLP (&#8220;Armanino&#8221;) as the principal accountant to audit the Company&#8217;s financial statements as of and
        for the fiscal year ending June 28, 2020.&#160; During the two most recent fiscal years ended June 28, 2020, and through the subsequent interim period preceding such engagement, the Company did not consult with Armanino 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&#8217;s financial statements, or (ii) any matter that was either the subject of a
        disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K), or a &#8220;reportable event&#8221;&#160; (as defined in Item 304(a)(1)(v) of Regulation S-K).</div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify;">
        <div>
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              <tr style="vertical-align: top;">
                <td style="vertical-align: top; width: 72pt;">
                  <div style="text-align: justify;"><font style="font-weight: bold;">Item 9.01</font></div>
                </td>
                <td style="vertical-align: top;">
                  <div style="text-align: justify;"><font style="font-weight: bold;">Financial Statements and Exhibits</font></div>
                </td>
              </tr>

          </table>
        </div>
        <div><br>
        </div>
        <div>
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              <tr style="vertical-align: top;">
                <td style="vertical-align: top; width: 36pt;">
                  <div style="text-align: justify;">(d)</div>
                </td>
                <td style="vertical-align: top; width: auto;">
                  <div style="text-align: justify;">Exhibits.</div>
                </td>
              </tr>

          </table>
        </div>
        <div><br>
        </div>
        <table cellspacing="0" cellpadding="0" id="z22921967fa0c40549c1685064b99b514" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

            <tr>
              <td style="width: 36pt;"><br>
              </td>
              <td style="width: 36pt; vertical-align: top;"><a href="brhc10013591_ex16-1.htm">16.1</a></td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div>Baker Tilly Virchow Krause, LLP letter dated July 17, 2020.</div>
              </td>
            </tr>

        </table>
      </div>
      <div style="text-align: justify;"> <br>
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      <div style="text-align: center;">SIGNATURES</div>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">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.</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z9088cc756c164e7b839678f4ea802dae" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 47%; vertical-align: top;">
              <div style="text-align: justify;">RAVE RESTAURANT GROUP, INC.</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 47%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="text-align: justify;">Date:&#160; July 17, 2020</div>
            </td>
            <td style="width: 3%; vertical-align: top;">
              <div style="text-align: justify;">By:</div>
            </td>
            <td style="width: 47%; vertical-align: top; border-bottom: 2px solid black;">
              <div style="text-align: justify;">/s/&#160; CLINTON D. FENDLEY</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 47%; vertical-align: top;">
              <div style="text-align: justify;">Clinton D. Fendley</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 47%; vertical-align: top;">
              <div style="text-align: justify;">Vice President - Finance</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 47%; vertical-align: top;">
              <div style="text-align: justify;">(principal financial officer)</div>
            </td>
          </tr>

      </table>
      <div><br>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>brhc10013591_ex16-1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
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      <div style="text-align: right; margin-left: 355.4pt;">
        <div><font style="font-weight: bold;">Exhibit </font><font style="font-weight: bold;">16.1<br>
          </font></div>
        <div><br>
        </div>
        <img width="192" height="50" src="image1.jpg"></div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zebf25000c4064cfbb6f6d8e3388de9ce">

          <tr>
            <td style="width: 75%; vertical-align: top;">&#160;</td>
            <td style="width: 25%; vertical-align: top;">
              <div style="margin-right: 4.15pt;">Baker Tilly Virchow Krause, LLP</div>
            </td>
          </tr>
          <tr>
            <td style="width: 75%; vertical-align: top;">&#160;</td>
            <td style="width: 25%; vertical-align: top;">
              <div style="margin-right: 4.15pt;">2500 Dallas Parkway, Ste 300</div>
            </td>
          </tr>
          <tr>
            <td style="width: 75%; vertical-align: top;">&#160;</td>
            <td style="width: 25%; vertical-align: top;">
              <div>Plano, TX 75093</div>
            </td>
          </tr>
          <tr>
            <td style="width: 75%; vertical-align: top;">&#160;</td>
            <td style="width: 25%; vertical-align: top;">
              <div>United States of America</div>
            </td>
          </tr>
          <tr>
            <td style="width: 75%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 25%; vertical-align: top;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="width: 75%; vertical-align: top;">&#160;</td>
            <td style="width: 25%; vertical-align: top;">
              <div>T: +1 (972) 748 0300</div>
            </td>
          </tr>
          <tr>
            <td style="width: 75%; vertical-align: top;">
              <div>July 17, 2020</div>
            </td>
            <td style="width: 25%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 75%; vertical-align: top;">&#160;</td>
            <td style="width: 25%; vertical-align: top;">
              <div>bakertilly.com</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div>Securities and Exchange Commission</div>
      <div>100 F Street, NE</div>
      <div>Washington, DC 20549</div>
      <div> <br>
      </div>
      <div> <br>
      </div>
      <div>Re: Rave Restaurant Group, Inc.</div>
      <div> <br>
      </div>
      <div> <br>
      </div>
      <div>Ladies and Gentlemen:</div>
      <div>&#160;</div>
      <div style="text-align: justify;">Our auditor / client relationship with Rave Restaurant Group, Inc. (the &#8220;Company&#8221;) has been terminated by the Company effective July 14, 2020. We have read Item 4.01 of the Company&#8217;s Form 8-K dated July 17, 2020 and
        have the following comments:</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z6c9409464b2b4f7aa3462f77f6495147">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; align: right;">-</td>
            <td style="width: auto; vertical-align: top;">
              <div>We agree with the statements made in the first and second paragraphs of Item 4.01</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zc10c7017d8ad4457bb73f8741e8fe47a">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; align: right;">-</td>
            <td style="width: auto; vertical-align: top;">
              <div>We cannot comment on the statements made in the third paragraph of Item 4.01</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-align: justify;">We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K dated July 17, 2020.</div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify;">Sincerely,</div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify;"> <br>
      </div>
      <div style="text-align: justify;">/s/ Baker Tilly Virchow Krause, LLP</div>
      <div>&#160;</div>
      <div>Baker Tilly Virchow Krause, LLP</div>
      <div> Plano, Texas</div>
      <div>&#160;</div>
      <div> <br>
      </div>
      <div> <br>
      </div>
      <div> <br>
      </div>
      <div>Baker Tilly Virchow Krause, LLP trading as Baker Tilly is a member of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. &#169; 2018 Baker Tilly Virchow Krause, LLP</div>
      <div> <br>
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      <div> <br>
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