SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
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Date of Report
(Date of earliest
event reported): June 25, 2002
FRESH BRANDS, INC.
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(Exact name of registrant as specified in its charter)
Wisconsin 0-549 39-2019963
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(State or other (Commission File (IRS Employer
jurisdiction of Number) Identification No.)
incorporation)
2215 Union Avenue, Sheboygan, Wisconsin 53081
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(Address of principal executive offices, including zip code)
(920) 457-4433
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(Registrant's telephone number)
Item 4. Changes in Registrant's Certifying Accountant.
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On June 25, 2002, our Board of Directors, upon a recommendation made by our
Audit Committee, dismissed Arthur Andersen LLP ("Andersen") as our independent
auditors and engaged KPMG LLP ("KPMG") as our independent auditor for our fiscal
year ending December 28, 2002.
During the years ended December 29, 2001 and 2000 and through the date of
this Form 8-K, there have not been any disagreements with Andersen on any matter
of accounting principle or practice, financial statement disclosure, or auditing
scope or procedure which, if not resolved to Andersen's satisfaction, would have
caused them to make reference to the subject matter of the disagreement in
connection with their reports. None of the reportable events described under
Item 304(a)(1)(v) of Regulation S-K have occurred during the time that Andersen
has been engaged as our independent auditor (including through the date hereof).
Andersen's audit reports on our consolidated financial statements as of and
for the years ended December 29, 2001 and 2000 did not contain any adverse
opinion or disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope, or accounting principles.
The Company has provided Andersen with a copy of the foregoing disclosures.
Attached hereto as Exhibit A is a copy of Andersen's letter, dated June 27,
2002, stating its agreement with the foregoing disclosures.
During the years ended December 29, 2001 and 2000 and through the date of
this Form 8-K, we did not, nor did anyone acting on our behalf, consult with
KPMG regarding the application of accounting principles to a specified
transaction, either completed or proposed, the type of audit opinion that might
be rendered on our financial statements, or any reportable events described
under Item 304(a)(2)(ii) of Regulation S-K. As of the date of this report, KPMG
LLP is in the process of its standard client evaluation procedures and has not
accepted the engagement.
Item 7. Exhibits.
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16 Arthur Andersen's letter, dated June 27, 2002 stating its agreement
with the disclosures in this current report on Form 8-K.
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SIGNATURES
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.
FRESH BRANDS, INC.
Date: June 28, 2002 By: /s/ Armand C. Go
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Armand C. Go
Chief Financial Officer, Vice President
Secretary and Treasurer