UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): October 1, 2009
THE BON-TON STORES, INC.
(Exact name of registrant as specified in its charter)
| | | | | |
| Pennsylvania | | 0-19517 | | 23-2835229 |
| (State or other Jurisdiction of Incorporation) | | (Commission File Number) | | (IRS Employer Identification No.) |
| | | |
2801 E. Market Street, York, Pennsylvania
| | 17402 |
| (Address of Principal Executive Offices) | | (Zip Code) |
Registrant’s telephone number, including area code:717-757-7660
| |
Not Applicable
|
| (Former name or former address if changed since last report.) |
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:
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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Item 4.01 Changes in Registrant’s Certifying Accountant.
On October 1, 2009, The Bon-Ton Stores, Inc. (the “Company”) was notified that the audit practice of Beard Miller Company LLP (“Beard”), the independent registered public accounting firm for The Bon-Ton Stores, Inc. Retirement Contribution Plan (the “Plan”), was combined with ParenteBeard LLC (“ParenteBeard”) in a transaction pursuant to which Beard combined its operations with ParenteBeard and certain of the professional staff and partners of Beard joined ParenteBeard either as employees or partners of ParenteBeard.
The Plan is required to file this Form 8-K as notification that ParenteBeard succeeds Beard as the Plan’s independent registered public accounting firm.
The report of independent registered public accounting firm of Beard regarding the Plan’s financial statements for the fiscal years ended December 31, 2008 and 2007 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
During the years ended December 31, 2008 and 2007, and during the interim period from the end of the most recently completed fiscal year through October 1, 2009, the date of resignation, there were no disagreements with Beard on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Beard would have caused it to make reference to such disagreement in its reports. None of the “reportable events” described under Item 304(a)(1)(v) of Regulation S-K occurred during the years ended December 31, 2008 and 2007 or during the interim period from the end of the most recently completed fiscal year through October 1, 2009.
The Plan provided Beard with a copy of the foregoing disclosures, and a letter from Beard confirming its agreement with these disclosures is attached as Exhibit 16.1 to this report.
Item 9.01. Financial Statements and Exhibits.
| | 16.1 | | Letter from Beard Miller Company LLP |
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
The Bon-Ton Stores, Inc.
By:/s/ Keith E. Plowman
Keith E. Plowman
Executive Vice President, Chief Financial
Officer and Principal Accounting Officer
Dated: October 1, 2009
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EXHIBIT INDEX
| | | |
| Exhibit Number | | Description |
| | | |
| 16.1 | | Letter from Beard Miller Company LLP |
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