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): May 18, 2005
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The Bon-Ton Stores, Inc. Retirement Contribution Plan
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(Exact Name of Registrant as Specified in its Charter)
Pennsylvania 0-19517 23-1269309
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(State or Other (Commission File (I.R.S. Employer
Jurisdiction of Number) Identification No.)
Incorporation)
2801 E. Market Street
York, Pennsylvania 17402
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (717) 757-7660
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The Bon-Ton Stores, Inc. Profit Sharing / Retirement Savings Plan
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(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:
__ Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
__ Soliciting material pursuant to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12)
__ Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
__ Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e4(c))
ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On May 18, 2005, as approved by the Audit Committee of the Bon-Ton
Stores, Inc., the Plan Administrator for The Bon-Ton Stores, Inc. Retirement
Contribution Plan (the "Benefit Plan") dismissed KPMG LLP ("KPMG") as the
independent accountant for the Benefit Plan's financial statements and appointed
Beard Miller Company LLP ("Beard Miller") to audit the financial statements of
the Benefit Plan for the year ended December 31, 2004.
KPMG audited the financial statements of the Benefit Plan as of and for
the years ended December 31, 2003 and 2002. The audit reports of KPMG on the
financial statements of the Benefit Plan as of and for the years ended December
31, 2003 and 2002 did not contain any adverse opinion or disclaimer of opinion,
and were not qualified or modified as to uncertainty, audit scope or accounting
principles. Further, during the Benefit Plan's two most recent years ended
December 31, 2003, and during the subsequent interim period through May 18,
2005, there were no disagreements with KPMG on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure in respect of the Benefit Plan, which disagreements, if not resolved
to KPMG's satisfaction, would have caused KPMG to make reference to the subject
matter of the disagreement in connection with their opinion on the Benefit
Plan's financial statements.
In addition, none of the reportable events described in Item
304(a)(1)(v) of Regulation S-K occurred with respect to the Benefit Plan during
the two most recent years ended December 31, 2003, or during the subsequent
interim period through May 18, 2005.
The Benefit Plan provided KPMG with a copy of the foregoing disclosures.
A letter, dated May 23, 2005, from KPMG is attached as Exhibit 99.1 to this Form
8-K.
During the Benefit Plan's two most recent years ended December 31, 2003
and during the interim period through May 18, 2005, neither the Plan
Administrator, who administers the Benefit Plan, nor anyone else on the Benefit
Plan's behalf, consulted with Beard Miller with respect to the application of
accounting principles to a specified transaction, either completed or proposed,
in respect of the Benefit Plan, or the type of audit opinion that might be
rendered on the Benefit Plan's financial statements, or regarding any of the
other matters or reportable events set forth in Item 304(a)(2)(i) and (ii) of
Regulation S-K as they may relate to the Benefit Plan.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
16.1 Letter from KPMG LLP to the Securities and Exchange Commission.
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. Retirement Contribution Plan
By: The Bon-Ton Department Stores, Inc.
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Plan Administrator
By: /s/ Paul A. Cortese
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Paul A. Cortese
Vice President
Dated: May 23, 2005