Item 4.01. Changes in Registrant's Certifying Accountant

As previously announced in the Original Form 8-K, the Audit Committee of the Board of Directors of the Company approved the engagement of EY as the Company's independent registered public accounting firm for the Company's fiscal year ending November 28, 2020. KPMG continued as the Company's independent registered public accounting firm for the year ended November 30, 2019. On January 24, 2020, when the Company filed the 2019 Annual Report with the SEC, KPMG completed its audit of the Company's consolidated financial statements for such fiscal year, and the Company's retention of KPMG as its independent registered public accounting firm with respect to the audit of the Company's consolidated financial statements ended as of that date.

KPMG's reports on the Company's consolidated financial statements as of and for the fiscal years ended December 1, 2018 and November 30, 2019 did not contain any adverse opinion or disclaimer of opinion. KPMG's report on the Company's consolidated financial statements as of and for the fiscal year ended December 1, 2018 contained a paragraph indicating the Company elected to change its method of accounting for inventory in 2018.

During the fiscal years ended December 1, 2018 and November 30, 2019, and the subsequent interim period through January 24, 2020, the effective date of KPMG's dismissal, there were: (i) no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions between the Company and KPMG on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to KPMG's satisfaction, would have caused KPMG to make reference thereto in their reports; and (ii) no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company has requested that KPMG furnish a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of KPMG's letter, dated January 27, 2020, is filed as Exhibit 16.1 to this Form 8-K/A.

During the fiscal years ended December 1, 2018 and November 30, 2019, and the subsequent interim period through January 24, 2020, neither the Company nor anyone on its behalf has consulted with EY regarding: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that EY concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions; or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

Item 9.01. Financial Statements and Exhibits.






(d) Exhibits.




  16.1   Letter from KPMG LLP
  104  Cover Page Interactive Data File (formatted as Inline XBRL and contained in
       Exhibit 101)




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