form8-k.htm
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
31,
2007
BIG
LOTS SAVINGS PLAN
(Exact
name of registrant as specified in its charter)
Ohio
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33-19309
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06-1119097
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(State
or other jurisdiction of incorporation)
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(Commission
File Number)
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I.R.S.
Employer Identification No.)
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300
Phillipi Road, P.O. Box 28512, Columbus, Ohio 43228-0512
(Address
of principal executive offices) (Zip Code)
(614)
278-6800
(Registrant’s
telephone number, including area code)
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
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Written
communications pursuant to Rule 425 under the Securities Act (17
CFR
230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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o
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17
CFR
240.14d-2(b))
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o
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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
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Changes
in Registrant’s Certifying
Accountant.
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This
Form
8-K relates solely to the Big Lots Savings Plan (“Plan”), a tax-qualified
defined contribution plan.
On
May
31, 2007, Ary Roepcke Mulchaey Stevenson, P.C. (“ARMS”) was engaged as the
independent registered public accounting firm to audit the financial statements
of the Plan for the year ended December 31, 2006. Deloitte &
Touche LLP (“D&T”), the independent registered public accounting firm for
the Plan’s financial statements during the Plan’s two most recent years ended
December 31, 2005 and December 31, 2004, was dismissed as auditors of the Plan’s
financial statements for the year ended December 31, 2006. The
decision by the Big Lots Associate Benefits Committee, the Plan administrator,
to change from D&T to ARMS for the audit of the Plan’s financial statements
was approved by the Audit Committee of the Board of Directors of Big Lots,
Inc.,
the Plan sponsor.
The
reports of the independent registered public accounting firm issued by D&T
on the financial statements of the Plan for the years ended December 31, 2005
and 2004 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 each of the Plan’s two most recent years in
the period ended December 31, 2005, and through May 31, 2007: (i) there were
no
disagreements (as such term is described in Item 304(a)(1)(iv) of Regulation
S-K) with D&T on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure in respect of the Plan,
which, if not resolved to D&T’s satisfaction, would have caused D&T to
make reference to the subject matter of disagreement in connection with its
reports on the Plan’s financial statements; and (ii) there were no reportable
events, as described in Item 304(a)(1)(v) of Regulation S-K.
The
Plan
provided D&T with a copy of the foregoing disclosures and requested that
D&T furnish it with a letter addressed to the United States Securities and
Exchange Commission (“SEC”) stating whether or not it agrees with the
aforementioned statements. Attached as Exhibit 16 is a copy of
D&T’s letter.
During
each of the Plan’s two most recent years in the period ended December 31, 2005
and through May 31, 2007, neither the Plan nor anyone on the Plan’s behalf
consulted with ARMS regarding: (i) the application of accounting principles
to a
specified transaction, either completed or proposed, in respect of the Plan;
(ii) the type of audit opinion that may be rendered on the Plan’s financial
statements; or (iii) any of the other matters or events described in Item
304(a)(2)(i) and (ii) of Regulation S-K as they may relate to the
Plan.
Item
9.01
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Financial
Statements and Exhibits.
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Exhibits
marked with an asterisk (*) are filed herewith.
Exhibit
No.
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Description
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Letter
to the SEC from Deloitte & Touche LLP, dated June 6,
2007.
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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 hereunto
duly authorized.
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BIG
LOTS SAVINGS PLAN
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Dated: June
6, 2007
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By:
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/s/
Charles W. Haubiel II
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Charles
W. Haubiel II
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Senior
Vice President, General Counsel
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and
Corporate Secretary
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