UNITED STATES SECURITIES AND EXCHANGE COMMISSION ~~WASHINGTON~~Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

~~PURSUANT~~Pursuant TOto ~~SECTION~~ Section 13 ORor 15(d) OFof ~~THE~~The ~~SECURITIES~~Securities ~~EXCHANGE~~Exchange ~~ACT~~Act OFof 1934

DATE OF REPORT (Date of Earliest Event Reported): ~~March~~August 1419, 2002

Delhaize America, Inc. ~~(Exact name of registrant as specified in its charter)~~

(Exact name of registrant as specified in its charter)

Commission File No. 0-6080


North Carolina		56-0660192

(State or other Jurisdiction of incorporation)		(I.R.S. Employer Identification No.)

2110 Executive Drive, P.O. Box 1330 Salisbury, North Carolina		28145-1330

(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (704) 633-8250

Not Applicable ~~(Former name or former address, if changed since last report.)~~

~~Item 4.~~(Former ~~Changes~~name inor ~~Registrant’s~~former ~~Certifying~~address, ~~Accountant.~~if changed since last report.)

~~(a) Previous~~Item 5. ~~Independent~~Other ~~Accountant~~Events.

On ~~March~~August 1419, 2002 Delhaize ~~America~~Group, ~~Inc. (“Delhaize America” or~~ the ~~“Company”)~~ ~~dismissed~~Belgian ~~PricewaterhouseCoopers~~international ~~LLP~~food ~~as its independent accountant,~~retailer ~~effective~~that ~~upon~~owns ~~completion~~Delhaize ~~of the firm’s audit of the Company’s consolidated financial statements for the fiscal year ended December 29~~America, ~~2001, and selected Deloitte & Touche LLP as its new independent accountant~~Inc. ~~The~~(“Delhaize ~~decision~~America”), toannounced ~~change~~that ~~the independent accountant was~~Richard ~~unanimously approved by the Company’s Board of Directors~~A. ~~The change was made in connection with a share exchange completed April 25~~Anicetti, ~~2001,~~currently ~~whereby~~President ~~each outstanding share of the Company’s Class A~~ and ~~Class B~~Chief ~~common~~Operating ~~stock~~Officer ~~not~~of ~~already owned~~Food byLion, ~~Etablissements Delhaize Frères et Cie~~ LLC (“LeFood Lion” ~~S.A. (“Delhaize Group”~~), orwhich ~~its~~is ~~wholly-owned subsidiary,~~ Delhaize ~~The~~America’s ~~Lion~~largest ~~America,~~operating ~~Inc.~~company, ~~was~~is being ~~exchanged~~promoted ~~for~~to ~~0.40~~Chief ~~Delhaize~~Executive ~~Group~~Officer ~~American~~of ~~Depositary~~Food ~~Shares,~~Lion; ~~which~~Pierre-Olivier ~~are~~Beckers, ~~listed~~Chief onExecutive ~~the~~Officer ~~New~~and ~~York~~President ~~Stock Exchange, or, at the option~~ of a Delhaize ~~America shareholder, 0.40 Delhaize~~ Group ~~ordinary shares~~, ~~which~~is ~~are~~assuming ~~listed on Euronext Brussels. Deloitte & Touche LLP currently serves as~~ the ~~independent accountant~~additional ~~for~~title ~~Delhaize~~of ~~Group.~~Chief ~~The~~Executive ~~Board~~Officer of ~~Directors~~Delhaize ofAmerica; ~~Delhaize~~and ~~Group~~William ~~recently~~McCanless, ~~nominated~~previously ~~Deloitte~~Chief &Executive ~~Touche~~Officer ~~LLP to serve as independent accountant~~ of Delhaize ~~Group~~ America and ~~its~~Food ~~subsidiaries~~Lion, ~~including the Company, for another three-year term~~will ~~beginning~~become ~~with~~Vice ~~fiscal~~Chairman ~~year 2002, subject to the approval~~ of ~~the~~ Delhaize ~~Group workers~~America ~~council~~ and ~~Delhaize~~will ~~Group’s~~continue ~~shareholders.~~to ~~The~~serve ~~Delhaize Group shareholders will vote~~ on the ~~nomination of Deloitte & Touche LLP as~~ ~~independent accountant of~~ Delhaize Group ~~and~~Board ~~its~~of ~~subsidiaries,~~Directors. ~~including~~All ~~the Company,~~changes atare ~~the~~effective ~~Delhaize Group annual shareholders meeting scheduled for May 23~~September 1, 2002.

~~The~~A ~~reports~~copy of ~~PricewaterhouseCoopers LLP on~~ the ~~Company’s~~press ~~consolidated financial~~release ~~statements~~issued ~~for~~by ~~each~~Delhaize ofGroup ~~the~~regarding ~~years in~~ the ~~two-year period ended~~above ~~December 30,~~is ~~2000~~attached ~~did~~hereto ~~not~~as ~~contain~~Exhibit 99 ~~any adverse opinion or disclaimer of opinion~~ and ~~were~~is ~~not~~incorporated ~~qualified~~by orreference ~~modified as to uncertainty, audit scope or accounting principles~~herein.

During the two years ended December 30, 2000 and through March 14, 2002, there were no disagreements with PricewaterhouseCoopers LLP 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 PricewaterhouseCoopers LLP, would have caused the firm to make reference thereto in its reports on the Company’s consolidated financial statements for such years.

During the past two fiscal years and through March 14, 2002, PricewaterhouseCoopers LLP has not advised the Company of any reportable events, as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has requested that PricewaterhouseCoopers LLP furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements above. A copy of such letter is attached hereto as Exhibit 16.

(b) New Independent Accountant.

On March 14, 2002 the Company selected Deloitte & Touche LLP as its new independent accountant, effective upon completion of PricewaterhouseCoopers LLP’s audit of the Company’s consolidated financial statements for the fiscal year ended December 29, 2001. During the two years ended December 30, 2000 and through March 14, 2002, the Company has not consulted with Deloitte & Touche LLP regarding (i) either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, in which either a written report was provided to the Company or oral advice was provided that Deloitte & Touche LLP concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K. The Company has authorized PricewaterhouseCoopers LLP to respond fully to any inquiries from Deloitte & Touche LLP relating to its engagement as the Company’s independent accountant.

Item 7. Financial Statements and Exhibits.

(c) Exhibits
Exhibit No		Description
16		Letter dated March 21, 2002 from PricewaterhouseCoopers LLP to the Securities and Exchange Commission


Exhibit No.		Description

99		Delhaize Group Press Release dated August 19, 2002

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.

		DELHAIZE AMERICA, INC.
Dated: March 21, 2002		By: /s/ Michael R. Waller
Dated:	August 20, 2002	By: /s/ Michael R. Waller
		Michael R. Waller Executive Vice President

EXHIBIT INDEX

Exhibit No		Description
Exhibit No.		Description
16		Letter dated March 21, 2002 from PricewaterhouseCoopers LLP to the Securities and Exchange Commission
99		Delhaize Group Press Release dated August 19, 2002

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