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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): January 8, 2002
Husker Ag Processing, LLC
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(Exact name of Registrant as specified in its charter)
Nebraska 333-60580 47-0836953
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(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
510 Locust Street
P.O. Box 10
Plainview, Nebraska 68769
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (402) 582-4446
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Item 1. Changes in Control of Registrant.
Not Applicable.
Item 2. Acquisition or Disposition of Assets.
Not Applicable.
Item 3. Bankruptcy or Receivership
Not Applicable.
Item 4. Changes in Registrant's Certifying Accountant.
(a) Effective January 8, 2002, the Company dismissed Grant Thornton LLP
("Grant Thornton") as its independent accountants, and selected BKD, LLP ("BKD")
as its independent accountants to audit its financial statements for the year
ending December 31, 2001. The Company's board of directors recommended and
approved the change in independent accountants. Grant Thornton audited the
Company's financial statements for the period from inception (February 24, 2000)
to December 31, 2000. Grant Thornton's report for the period ended December 31,
2000 did not contain any adverse opinion or a disclaimer of opinion, and was not
qualified or modified as to uncertainty, audit scope or accounting principles.
Since inception, there were no disagreements with Grant Thornton 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 Grant Thornton, would have caused Grant Thornton to make
reference to the subject matter of the disagreement in connection with its
report. The Company has provided Grant Thornton with a copy of the disclosure it
is making in this Item 4. Grant Thornton has furnished the Company with a letter
addressed to the Securities and Exchange Commission stating that it agrees with
the statements made by the Company in this Item 4. The Company has filed a copy
of Grant Thornton's letter as Exhibit 16.1 to this Current Report.
(b) On January 8, 2002, the Company selected BKD, LLP as its
independent accountants to audit its financial statements for the fiscal year
ending December 31, 2001.
Item 5. Other Events.
Not Applicable.
Item 6. Resignation of Registrant's Directors.
Not Applicable.
Item 7. Financial Statements and Exhibits
(c) Exhibits
Exhibit 16.1 Letter from Grant Thornton LLP to the Securities and
Exchange Commission.
Item 8. Change in Fiscal Year
Not Applicable.
Item 9. Regulation FD Disclosure
Not Applicable.
SIGNATURE
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, thereunto duly authorized.
HUSKER AG PROCESSING, LLC
Dated: January 15, 2002 By: /s/ Gary Kuester
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Gary Kuester, Chairman of the Board
and President