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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="center" style="font-size: 10pt">As filed with the
Securities and Exchange Commission on May 25, 2004



<DIV align="right" style="font-size: 10pt">Registration No.&nbsp;333-_____</DIV>


<P align="center" style="font-size: 14pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
</DIV>


<P align="center" style="font-size: 10pt"><HR size="1" noshade width="30%" align="center">


<P align="center" style="font-size: 18pt"><B>FORM S-8</B>

<DIV align="center" style="font-size: 12pt"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</B></DIV>



<P align="center" style="font-size: 10pt"><HR size="1" noshade width="30%" align="center">


<P align="center" style="font-size: 24pt"><B>NASH FINCH COMPANY</B>

<DIV align="center" style="font-size: 10pt">(Exact name of registrant as specified in its charter)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
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<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B>Delaware</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>41-0431960</B></TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top">(State or other jurisdiction of
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(I.R.S. Employer</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top">incorporation or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Identification No.)</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top"><B>7600 France Avenue South</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>55435</B></TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top"><B>Minneapolis, Minnesota</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">(Zip Code)</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top">(Address of Principal Executive Offices)</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>

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</TABLE>
</DIV>

<P align="center" style="font-size: 10pt"><HR size="1" noshade width="30%" align="center">

<P align="center" style="font-size: 10pt"><B>NASH FINCH COMPANY INCOME DEFERRAL PLAN</B><BR>
(Full title of the plan)



<P>
<HR noshade width="26%" align="center" size="1">
<P>




<P align="center" style="font-size: 10pt"><B>Kathleen McDermott<BR>
Senior Vice President, Secretary and General Counsel<BR>
Nash Finch Company<BR>
7600 France Avenue South<BR>
Minneapolis, MN 55435<BR>
(952)&nbsp;832-0534</B><BR>
(Name, address and telephone number, including area code, of agent for service)



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<HR noshade width="26%" align="center" size="1">
<P>




<P align="center" style="font-size: 10pt"><B>Approximate date of commencement of proposed sale to the public:<BR>
Immediately upon the filing of this Registration Statement</B>



<P>
<HR noshade width="26%" align="center" size="1">
<P>




<P align="center" style="font-size: 10pt"><B>CALCULATION OF REGISTRATION FEE</B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="30%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="11%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount to</B></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Title of securities</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>be</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>aggregate offering</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>registration</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>to be registered (1)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>registered</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>offering price per unit</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>price</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>fee</B><HR size="1" noshade></TD>
</TR>

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<!-- Begin Table Body -->
<TR valign="bottom">
    <TD><DIV style="margin-left:10px; text-indent:-10px">Deferred
Compensation
Obligations (1)</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">3,000,000</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">&nbsp;</TD>
    <TD align="right">100</TD>
    <TD nowrap>%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right">$</TD>
    <TD align="right">3,000,000</TD>
    <TD nowrap>(2)</TD>
    <TD>&nbsp;</TD>
    <TD align="right">$</TD>
    <TD align="right">380.10</TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Deferred Compensation Obligations are unsecured obligations of the
Registrant to pay in the future the balance of vested deferred
compensation accounts, the value of which is adjusted to reflect the
performance of selected benchmark investment funds in accordance with the
terms of the Plan.</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The offering price has been estimated solely for the purpose of
calculating the amount of the registration fee pursuant to Rule 457(h)
under the Securities Act.</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
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	<TD width="76%"></TD>
</TR>
<TR><TD colspan="9"><A HREF="#000"> PART II &#151; INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;4. Description of Securities</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;5. Interests of Named Experts and Counsel</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004">Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005">Item&nbsp;7. Exemption from Registration Claimed</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006">Item&nbsp;8. Exhibits.</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007">Item&nbsp;9. Undertakings</A></TD></TR>
<TR><TD colspan="9"><A HREF="#008"> SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#009"> INDEX TO EXHIBITS</A></TD></TR>
<TR><TD colspan="9"><A HREF="c85793exv4w1.htm">Income Deferral Plan</A></TD></TR>
<TR><TD colspan="9"><A HREF="c85793exv5w1.htm">Opinion/Consent of John Haveman</A></TD></TR>
<TR><TD colspan="9"><A HREF="c85793exv23w1.htm">Consent of Ernst & Young LLP</A></TD></TR>
</TABLE>
</CENTER>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>

<!-- link1 " PART II &#151; INFORMATION REQUIRED IN THE REGISTRATION STATEMENT" -->
<DIV align="left"><A NAME="000"></A></DIV>

<P align="center" style="font-size: 10pt"><B>PART II</B>&nbsp;<B>-</B>&nbsp;<B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B>


<!-- link2 "Item&nbsp;3. Incorporation of Documents by Reference" -->
<DIV align="left"><A NAME="001"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;3. Incorporation of Documents by Reference</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed with the Securities and Exchange Commission
(the &#147;Commission&#148;) by Nash Finch Company (the &#147;Company&#148;) are incorporated in
this Registration Statement by reference:


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Annual Report on Form 10-K for the fiscal year
ended January&nbsp;3, 2004; and</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>All other reports filed by the Company pursuant to Section
13(a) or 15(d) of the Securities Exchange Act of 1934 (&#147;Exchange
Act&#148;) since January&nbsp;3, 2004.</TD>
</TR>

</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All reports and other documents filed by the Company with the Commission
pursuant to Sections&nbsp;13(a), 13(c), 14 or 15(d) of the Exchange Act after the
date of this Registration Statement and prior to the filing of a post-effective
amendment which indicates that all securities offered have been sold or which
deregisters all securities then remaining unsold shall be deemed to be
incorporated by reference in and to be a part of this Registration Statement
from the date of filing of such documents.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any statement contained in a document incorporated by reference herein
shall be modified or superseded for purposes of this Registration Statement if
and to the extent it is modified or superseded by a statement in a document
which is also incorporated in this Registration Statement. Any statement so
modified or superseded shall not be deemed, except as so modified or
superseded, to constitute a part of this Registration Statement.

<!-- link2 "Item&nbsp;4. Description of Securities" -->
<DIV align="left"><A NAME="002"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;4. Description of Securities</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The $3,000,000 of deferred compensation obligations (the &#147;Obligations&#148;)
being registered under this Registration Statement may be offered to certain
eligible executives of the Company and its subsidiaries pursuant to the
Company&#146;s Income Deferral Plan (the &#147;Plan&#148;).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Obligations are unsecured general obligations to pay in the future the
balance of vested deferred compensation accounts, the value of which have been
adjusted to reflect the performance of the selected benchmark investment funds
in accordance with the terms of the Plan. The Obligations will rank without
preference with other unsecured and unsubordinated indebtedness of the Company
outstanding from time to time, and are therefore subject to the risks of the
Company&#146;s insolvency. Obligations cannot be transferred in any way by a
participant except by a designation of a beneficiary under the Plan or to the
personal representative, executor or administrator of the participant&#146;s estate.
The Obligations are not convertible into any security of the Company.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Plan permits each participant to annually defer a portion of his or
her salary and annual bonus, up to a maximum percentage permitted by Plan
rules, and have the amount deferred credited by book entry to a deferred
compensation account. The Plan also provides that Company matching credits
will be made to a participant&#146;s account under the Plan if and to the extent the
participant&#146;s employer matching contributions under the applicable Company
Profit Sharing Plan are reduced because of a reduction in the participant&#146;s
salary resulting from participation in the Plan. Each participant must
allocate amounts credited to his or her deferred compensation account among
various benchmark investment funds approved by the Plan Administrator. The
balance in each deferred compensation account is adjusted daily to reflect the
investment experience of the selected investment funds, as if amounts credited
to the account had actually been invested in the investment funds.
Participants have no ownership interest in any investment fund.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Obligations representing the balance in a participant&#146;s deferred
compensation account will be payable upon retirement, death, disability or
termination of employment. Obligations payable upon death or termination of
employment before retirement age will be paid in a lump sum

<P align="center" style="font-size: 10pt">2
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">distribution, while Obligations payable upon retirement or disability may be paid in a lump sum or
in 10 annual installments, as the participant may elect. Under certain
circumstances and potentially subject to certain penalties, participants may
accelerate distributions out of deferred compensation accounts.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has established a trust to fund benefits payable under the
Plan, but is under no obligation to fund the trust until a &#147;change in control&#148;
(as the term is defined in the Plan) of the Company occurs. If there is a
change in control of the Company, the Company is required to contribute to the
trust an amount equal to 125% of the then current balance of all deferred
compensation accounts under the Plan. Any assets held by the trust are subject
to the claims of creditors of the Company or of its participating subsidiaries.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company may amend or terminate the Plan at any time, except that any
amendment of the provision obligating the Company to fund the trust in
connection with a change in control of the Company will be effective with
respect to a change in control that occurs within 12&nbsp;months of the date of the
amendment only if all Plan participants have consented to the amendment. No
amendment or termination may reduce a participant&#146;s vested account balance.

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<DIV align="left"><A NAME="003"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;5. Interests of Named Experts and Counsel</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;John A. Haveman, Assistant General Counsel of the Company, has given his
opinion about certain legal matters affecting the Obligations registered under
this Registration Statement. Mr.&nbsp;Haveman is eligible to participate in the
Plan.

<!-- link2 "Item&nbsp;6. Indemnification of Directors and Officers" -->
<DIV align="left"><A NAME="004"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;6. Indemnification of Directors and Officers</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Under Delaware law, a corporation may indemnify any person who was or is a
party or is threatened to be made a party to an action (other than an action by
or in the right of the corporation) by reason of his service as a director,
officer, employee or agent of the corporation, or his service, at the
corporation&#146;s request, as a director, officer, employee or agent of another
corporation or other enterprise, against expenses (including attorneys&#146; fees)
that are actually and reasonably incurred by him, and judgments, fines and
amounts paid in settlement of the action, provided that he acted in good faith
and in a manner he reasonably believed to be in or not opposed to the
corporation&#146;s best interests, and, with respect to any criminal action or
proceeding, had no reasonable cause to believe that his conduct was unlawful.
Although Delaware law permits a corporation to indemnify any person referred to
above against expenses in connection with the defense or settlement of an
action by or in the right of the corporation, provided that he acted in good
faith and in a manner he reasonably believed to be in or not opposed to the
corporation&#146;s best interests, if the person has been judged liable to the
corporation, indemnification is only permitted to the extent that the Court of
Chancery (or the court in which the action was brought) determines that,
despite the adjudication of liability, the person is entitled to indemnity for
such expenses as the court deems proper. Delaware law also provides for
mandatory indemnification of any director or officer against expenses to the
extent such person has been successful in any proceeding covered by the
statute.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Delaware law also permits (i)&nbsp;corporations to include a provision in their
certificates of incorporation limiting or eliminating the personal liability of
a director to a corporation or its stockholders, under certain circumstances,
for monetary damages or breach of fiduciary duty as a director and (ii)&nbsp;the
general authorization of advancement of a director&#146;s or officer&#146;s litigation
expenses, including by means of a mandatory charter or bylaw provision to that
effect, in lieu of requiring the authorization of such advancement by the board
of directors in specific cases. In addition, Delaware law provides that
indemnification and advancement of expenses provided by the statute shall not
be deemed exclusive of any other rights to which those seeking indemnification
or advancement of expenses may be entitled under any bylaw, agreement or
otherwise.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;XV of the Company&#146;s Restated Certificate of Incorporation, as
amended, provides that no director of the Company shall be personally liable to
the Company or its stockholders for monetary damages for breach of fiduciary
duty by such director as a director; provided, however, that personal liability
shall not be eliminated or limited to the extent provided by applicable law (i)
for any breach of


<P align="center" style="font-size: 10pt">3
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">the director&#146;s duty of loyalty to the Company or its stockholders, (ii)&nbsp;for
acts or omissions not in good faith or which involve intentional misconduct or
a knowing violation of law, (iii)&nbsp;under Section&nbsp;174 of the General Corporation
Law of Delaware, dealing with the unlawful payment of dividends or unlawful
stock purchases or redemptions, or (iv)&nbsp;for any transactions in which the
director received an improper personal benefit. In addition, the personal
liability of directors is further limited to the fullest extent permitted to
Delaware law, as amended from time to time.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Article&nbsp;V of the Company&#146;s Bylaws, Restated April&nbsp;15, 2003 (the &#147;Bylaws&#148;),
provides that directors, officers and employees, past or present, of the
Company, and persons serving as such of another corporation or entity at the
request of the Company, shall be indemnified by the Company to the fullest
extent permitted by Delaware law against reasonable expenses incurred in
connection with or resulting from any claim, action, suit or proceeding, civil
or criminal, in which such person may be involved by reason of any action taken
or not taken in such person&#146;s capacity as a director, officer or employee of
the Company.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company maintains directors&#146; and officers&#146; liability insurance,
including a reimbursement policy in favor of the Company. The Company has also
entered into indemnification agreements with each of its directors and
executive officers providing such directors and officers with indemnification
to the fullest extent permitted by Delaware law.

<!-- link2 "Item&nbsp;7. Exemption from Registration Claimed" -->
<DIV align="left"><A NAME="005"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;7. Exemption from Registration Claimed</B>



<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">Not applicable.

<!-- link2 "Item&nbsp;8. Exhibits." -->
<DIV align="left"><A NAME="006"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;8. Exhibits.</B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="75%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="8%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="87%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Exhibit</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>No.</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Description</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Nash Finch Company Income Deferral Plan (as amended through May&nbsp;21, 2004)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion and Consent of John Haveman</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Ernst &#038; Young LLP</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of John Haveman (included
in Exhibit&nbsp;5.1)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (included on the signature page to this Registration Statement).</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>


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<DIV align="left"><A NAME="007"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;9. Undertakings</B>



<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">(a)&nbsp;The Company hereby undertakes:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:


<P align="left" style="margin-left: 3%; text-indent: 0%; margin-right: 0%; font-size: 10pt">(i)&nbsp;To include any prospectus required by section 10(a)(3) of the
Securities Act of 1933;


<P align="left" style="margin-left: 3%; text-indent: 0%; margin-right: 0%; font-size: 10pt">(ii)&nbsp;To reflect in the prospectus any facts or events arising after the
effective date of the Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the
aggregate, represent a fundamental change in the information set forth in
the Registration Statement;


<P align="left" style="margin-left: 3%; text-indent: 0%; margin-right: 0%; font-size: 10pt">(iii)&nbsp;To include any material information with respect to the plan of
distribution not previously disclosed in the Registration Statement or
any material change to such information in the Registration Statement;


<P align="center" style="font-size: 10pt">4
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">




<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">Provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
Registration Statement is on Form S-3 or Form S-8 and the information required
to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed by the Company pursuant to section 13 or section
15(d) of the Securities Exchange Act of 1934 that are incorporated by reference
in the Registration Statement.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That, for the purpose of determining any liability under the
Securities Act of 1933, each such post-effective amendment shall be deemed to
be a new registration statement relating to the securities offered therein, and
the offering of such securities at that time shall be deemed to be the initial
bona fide offering thereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To remove from registration by means of a post-effective amendment
any of the securities being registered which remain unsold at the termination
of the offering.


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">(b)&nbsp;The Company hereby undertakes that, for purposes of determining any
liability under the Securities Act of 1933, each filing of the Company&#146;s annual
report pursuant to section 13(a) or section 15(d) of the Securities Exchange
Act of 1934 (and, where applicable, each filing of an employee benefit plan&#146;s
annual report pursuant to section 15(d) of the Securities Exchange Act of 1934)
that is incorporated by reference in the Registration Statement shall be deemed
to be a new registration statement relating to the securities offered therein,
and the offering of such securities at that time shall be deemed to be the
initial bona fide offering thereof.


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">(c)&nbsp;Insofar as indemnification for liabilities arising under the Securities
Act of 1933 may be permitted to directors, officers and controlling persons of
the Company pursuant to the foregoing provisions, or otherwise, the Company has
been advised that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Act and is,
therefore, unenforceable. In the event that a claim for indemnification against
such liabilities (other than the payment by the Company of expenses incurred or
paid by a director, officer or controlling person of the Company in the
successful defense of any action, suit or proceeding) is asserted by such
director, officer or controlling person in connection with the securities being
registered, the Company will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Act and will be governed by the final adjudication
of such issue.


<P align="center" style="font-size: 10pt">5
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<!-- link1 " SIGNATURES" -->
<DIV align="left"><A NAME="008"></A></DIV>

<P align="center" style="font-size: 10pt"><B>SIGNATURES</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements of filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Minneapolis, State of Minnesota, as of May&nbsp;21, 2004.


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top">&nbsp;</TD>
    <TD colspan="3">NASH FINCH COMPANY<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000">/s/ Ron Marshall
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">Ron Marshall&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2">Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<P align="center" style="font-size: 10pt"><B>POWER OF ATTORNEY</B>




<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each person whose signature appears below constitutes and appoints Ron
Marshall and Kathleen McDermott, and each of them, his or her true and lawful
attorney-in-fact and agent with full powers of substitution and resubstitution,
for and in his or her name, place and stead, in any and all capacities, to sign
any or all amendments (including post-effective amendments) to this
Registration Statement, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorney-in-fact and agent full power and
authority to do and perform each and every act and thing requisite or necessary
to be done in and about the premises, as fully to all intents and purposes as
he or she might or could do in person, hereby ratifying and confirming all that
said attorney-in-fact and agent or his or her substitute or substitutes, may
lawfully do or cause to be done by virtue thereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed as of May&nbsp;21, 2004 by the following
persons in the capacities indicated.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="62%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="33%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Ron Marshall
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Richard A. Fisher</TD>
</TR>

<TR style="font-size: 1px">
    <TD valign="top"><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade >&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Ron Marshall
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Richard A. Fisher, Director</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Chief Executive Officer</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">(Principal Executive Officer) and Director
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade >&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Jerry L. Ford, Director</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Robert B. Dimond
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"></TD>
</TR>

<TR style="font-size: 1px">
    <TD valign="top"><HR size="1" noshade><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade >&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Robert B. Dimond
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Allister P. Graham, Director</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Executive Vice President and Chief</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Financial Officer (Principal Financial Officer)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ John H. Grunewald</TD>
</TR>

<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade >&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">John H. Grunewald, Director</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ LeAnne M. Stewart</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/
Laura Stein</TD>
</TR>

<TR style="font-size: 1px">

<TD valign="top"><HR size="1" noshade ><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade >&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">LeAnne M. Stewart
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Laura Stein, Director</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Vice President and Corporate Controller</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">(Principal Accounting Officer)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ William R. Voss</TD>
</TR>

<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">William R. Voss, Director</TD>
</TR>
<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Carole F. Bitter</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR style="font-size: 1px">
    <TD valign="top"><HR size="1" noshade ><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Carole F. Bitter, Director
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">William H. Weintraub, Director</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">6
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<!-- link1 " INDEX TO EXHIBITS" -->
<DIV align="left"><A NAME="009"></A></DIV>

<P align="center" style="font-size: 10pt"><B>INDEX TO EXHIBITS</B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="8%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>No.</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Item</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Method of Filing</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Nash Finch Company Income
Deferral Plan (as amended through
May&nbsp;21, 2004)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Filed electronically</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of John Haveman
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Filed electronically.</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Ernst &#038; Young LLP
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Filed electronically.</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of John Haveman
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Included in Exhibit&nbsp;5.1.</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Included on the signature
page to this Registration
Statement.</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

</BODY>
</HTML>
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sv8
Table of Contents
As filed with the
Securities and Exchange Commission on May 25, 2004
Registration No. 333-_____
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
NASH FINCH COMPANY
(Exact name of registrant as specified in its charter)
Delaware
41-0431960
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification No.)
7600 France Avenue South
55435
Minneapolis, Minnesota
(Zip Code)
(Address of Principal Executive Offices)
NASH FINCH COMPANY INCOME DEFERRAL PLAN
(Full title of the plan)
Kathleen McDermott
Senior Vice President, Secretary and General Counsel
Nash Finch Company
7600 France Avenue South
Minneapolis, MN 55435
(952) 832-0534
(Name, address and telephone number, including area code, of agent for service)
Approximate date of commencement of proposed sale to the public:
Immediately upon the filing of this Registration Statement
CALCULATION OF REGISTRATION FEE
Amount to
Proposed maximum
Amount of
Title of securities
be
Proposed maximum
aggregate offering
registration
to be registered (1)
registered
offering price per unit
price
fee
Deferred
Compensation
Obligations (1)
$
3,000,000
100
%
$
3,000,000
(2)
$
380.10
(1)
The Deferred Compensation Obligations are unsecured obligations of the
Registrant to pay in the future the balance of vested deferred
compensation accounts, the value of which is adjusted to reflect the
performance of selected benchmark investment funds in accordance with the
terms of the Plan.
(2)
The offering price has been estimated solely for the purpose of
calculating the amount of the registration fee pursuant to Rule 457(h)
under the Securities Act.
TABLE OF CONTENTS
PART II — INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference
Item 4. Description of Securities
Item 5. Interests of Named Experts and Counsel
Item 6. Indemnification of Directors and Officers
Item 7. Exemption from Registration Claimed
Item 8. Exhibits.
Item 9. Undertakings
SIGNATURES
INDEX TO EXHIBITS
Income Deferral Plan
Opinion/Consent of John Haveman
Consent of Ernst & Young LLP
Table of Contents
PART II
-
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference
The following documents filed with the Securities and Exchange Commission
(the "Commission") by Nash Finch Company (the "Company") are incorporated in
this Registration Statement by reference:
(1)
The Company's Annual Report on Form 10-K for the fiscal year
ended January 3, 2004; and
(2)
All other reports filed by the Company pursuant to Section
13(a) or 15(d) of the Securities Exchange Act of 1934 ("Exchange
Act") since January 3, 2004.
All reports and other documents filed by the Company with the Commission
pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act after the
date of this Registration Statement and prior to the filing of a post-effective
amendment which indicates that all securities offered have been sold or which
deregisters all securities then remaining unsold shall be deemed to be
incorporated by reference in and to be a part of this Registration Statement
from the date of filing of such documents.
Any statement contained in a document incorporated by reference herein
shall be modified or superseded for purposes of this Registration Statement if
and to the extent it is modified or superseded by a statement in a document
which is also incorporated in this Registration Statement. Any statement so
modified or superseded shall not be deemed, except as so modified or
superseded, to constitute a part of this Registration Statement.
Item 4. Description of Securities
The $3,000,000 of deferred compensation obligations (the "Obligations")
being registered under this Registration Statement may be offered to certain
eligible executives of the Company and its subsidiaries pursuant to the
Company's Income Deferral Plan (the "Plan").
The Obligations are unsecured general obligations to pay in the future the
balance of vested deferred compensation accounts, the value of which have been
adjusted to reflect the performance of the selected benchmark investment funds
in accordance with the terms of the Plan. The Obligations will rank without
preference with other unsecured and unsubordinated indebtedness of the Company
outstanding from time to time, and are therefore subject to the risks of the
Company's insolvency. Obligations cannot be transferred in any way by a
participant except by a designation of a beneficiary under the Plan or to the
personal representative, executor or administrator of the participant's estate.
The Obligations are not convertible into any security of the Company.
The Plan permits each participant to annually defer a portion of his or
her salary and annual bonus, up to a maximum percentage permitted by Plan
rules, and have the amount deferred credited by book entry to a deferred
compensation account. The Plan also provides that Company matching credits
will be made to a participant's account under the Plan if and to the extent the
participant's employer matching contributions under the applicable Company
Profit Sharing Plan are reduced because of a reduction in the participant's
salary resulting from participation in the Plan. Each participant must
allocate amounts credited to his or her deferred compensation account among
various benchmark investment funds approved by the Plan Administrator. The
balance in each deferred compensation account is adjusted daily to reflect the
investment experience of the selected investment funds, as if amounts credited
to the account had actually been invested in the investment funds.
Participants have no ownership interest in any investment fund.
Obligations representing the balance in a participant's deferred
compensation account will be payable upon retirement, death, disability or
termination of employment. Obligations payable upon death or termination of
employment before retirement age will be paid in a lump sum
2
Table of Contents
distribution, while Obligations payable upon retirement or disability may be paid in a lump sum or
in 10 annual installments, as the participant may elect. Under certain
circumstances and potentially subject to certain penalties, participants may
accelerate distributions out of deferred compensation accounts.
The Company has established a trust to fund benefits payable under the
Plan, but is under no obligation to fund the trust until a "change in control"
(as the term is defined in the Plan) of the Company occurs. If there is a
change in control of the Company, the Company is required to contribute to the
trust an amount equal to 125% of the then current balance of all deferred
compensation accounts under the Plan. Any assets held by the trust are subject
to the claims of creditors of the Company or of its participating subsidiaries.
The Company may amend or terminate the Plan at any time, except that any
amendment of the provision obligating the Company to fund the trust in
connection with a change in control of the Company will be effective with
respect to a change in control that occurs within 12 months of the date of the
amendment only if all Plan participants have consented to the amendment. No
amendment or termination may reduce a participant's vested account balance.
Item 5. Interests of Named Experts and Counsel
John A. Haveman, Assistant General Counsel of the Company, has given his
opinion about certain legal matters affecting the Obligations registered under
this Registration Statement. Mr. Haveman is eligible to participate in the
Plan.
Item 6. Indemnification of Directors and Officers
Under Delaware law, a corporation may indemnify any person who was or is a
party or is threatened to be made a party to an action (other than an action by
or in the right of the corporation) by reason of his service as a director,
officer, employee or agent of the corporation, or his service, at the
corporation's request, as a director, officer, employee or agent of another
corporation or other enterprise, against expenses (including attorneys' fees)
that are actually and reasonably incurred by him, and judgments, fines and
amounts paid in settlement of the action, provided that he acted in good faith
and in a manner he reasonably believed to be in or not opposed to the
corporation's best interests, and, with respect to any criminal action or
proceeding, had no reasonable cause to believe that his conduct was unlawful.
Although Delaware law permits a corporation to indemnify any person referred to
above against expenses in connection with the defense or settlement of an
action by or in the right of the corporation, provided that he acted in good
faith and in a manner he reasonably believed to be in or not opposed to the
corporation's best interests, if the person has been judged liable to the
corporation, indemnification is only permitted to the extent that the Court of
Chancery (or the court in which the action was brought) determines that,
despite the adjudication of liability, the person is entitled to indemnity for
such expenses as the court deems proper. Delaware law also provides for
mandatory indemnification of any director or officer against expenses to the
extent such person has been successful in any proceeding covered by the
statute.
Delaware law also permits (i) corporations to include a provision in their
certificates of incorporation limiting or eliminating the personal liability of
a director to a corporation or its stockholders, under certain circumstances,
for monetary damages or breach of fiduciary duty as a director and (ii) the
general authorization of advancement of a director's or officer's litigation
expenses, including by means of a mandatory charter or bylaw provision to that
effect, in lieu of requiring the authorization of such advancement by the board
of directors in specific cases. In addition, Delaware law provides that
indemnification and advancement of expenses provided by the statute shall not
be deemed exclusive of any other rights to which those seeking indemnification
or advancement of expenses may be entitled under any bylaw, agreement or
otherwise.
Article XV of the Company's Restated Certificate of Incorporation, as
amended, provides that no director of the Company shall be personally liable to
the Company or its stockholders for monetary damages for breach of fiduciary
duty by such director as a director; provided, however, that personal liability
shall not be eliminated or limited to the extent provided by applicable law (i)
for any breach of
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the director's duty of loyalty to the Company or its stockholders, (ii) for
acts or omissions not in good faith or which involve intentional misconduct or
a knowing violation of law, (iii) under Section 174 of the General Corporation
Law of Delaware, dealing with the unlawful payment of dividends or unlawful
stock purchases or redemptions, or (iv) for any transactions in which the
director received an improper personal benefit. In addition, the personal
liability of directors is further limited to the fullest extent permitted to
Delaware law, as amended from time to time.
Article V of the Company's Bylaws, Restated April 15, 2003 (the "Bylaws"),
provides that directors, officers and employees, past or present, of the
Company, and persons serving as such of another corporation or entity at the
request of the Company, shall be indemnified by the Company to the fullest
extent permitted by Delaware law against reasonable expenses incurred in
connection with or resulting from any claim, action, suit or proceeding, civil
or criminal, in which such person may be involved by reason of any action taken
or not taken in such person's capacity as a director, officer or employee of
the Company.
The Company maintains directors' and officers' liability insurance,
including a reimbursement policy in favor of the Company. The Company has also
entered into indemnification agreements with each of its directors and
executive officers providing such directors and officers with indemnification
to the fullest extent permitted by Delaware law.
Item 7. Exemption from Registration Claimed
Not applicable.
Item 8. Exhibits.
Exhibit
No.
Description
4.1
Nash Finch Company Income Deferral Plan (as amended through May 21, 2004)
5.1
Opinion and Consent of John Haveman
23.1
Consent of Ernst & Young LLP
23.2
Consent of John Haveman (included
in Exhibit 5.1)
24.1
Power of Attorney (included on the signature page to this Registration Statement).
Item 9. Undertakings
(a) The Company hereby undertakes:
(1) To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement:
(i) To include any prospectus required by section 10(a)(3) of the
Securities Act of 1933;
(ii) To reflect in the prospectus any facts or events arising after the
effective date of the Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the
aggregate, represent a fundamental change in the information set forth in
the Registration Statement;
(iii) To include any material information with respect to the plan of
distribution not previously disclosed in the Registration Statement or
any material change to such information in the Registration Statement;
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Provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
Registration Statement is on Form S-3 or Form S-8 and the information required
to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed by the Company pursuant to section 13 or section
15(d) of the Securities Exchange Act of 1934 that are incorporated by reference
in the Registration Statement.
(2) That, for the purpose of determining any liability under the
Securities Act of 1933, each such post-effective amendment shall be deemed to
be a new registration statement relating to the securities offered therein, and
the offering of such securities at that time shall be deemed to be the initial
bona fide offering thereof.
(3) To remove from registration by means of a post-effective amendment
any of the securities being registered which remain unsold at the termination
of the offering.
(b) The Company hereby undertakes that, for purposes of determining any
liability under the Securities Act of 1933, each filing of the Company's annual
report pursuant to section 13(a) or section 15(d) of the Securities Exchange
Act of 1934 (and, where applicable, each filing of an employee benefit plan's
annual report pursuant to section 15(d) of the Securities Exchange Act of 1934)
that is incorporated by reference in the Registration Statement shall be deemed
to be a new registration statement relating to the securities offered therein,
and the offering of such securities at that time shall be deemed to be the
initial bona fide offering thereof.
(c) Insofar as indemnification for liabilities arising under the Securities
Act of 1933 may be permitted to directors, officers and controlling persons of
the Company pursuant to the foregoing provisions, or otherwise, the Company has
been advised that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Act and is,
therefore, unenforceable. In the event that a claim for indemnification against
such liabilities (other than the payment by the Company of expenses incurred or
paid by a director, officer or controlling person of the Company in the
successful defense of any action, suit or proceeding) is asserted by such
director, officer or controlling person in connection with the securities being
registered, the Company will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public
policy as expressed in the Act and will be governed by the final adjudication
of such issue.
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements of filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Minneapolis, State of Minnesota, as of May 21, 2004.
NASH FINCH COMPANY
By:
/s/ Ron Marshall
Ron Marshall
Chief Executive Officer
POWER OF ATTORNEY
Each person whose signature appears below constitutes and appoints Ron
Marshall and Kathleen McDermott, and each of them, his or her true and lawful
attorney-in-fact and agent with full powers of substitution and resubstitution,
for and in his or her name, place and stead, in any and all capacities, to sign
any or all amendments (including post-effective amendments) to this
Registration Statement, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorney-in-fact and agent full power and
authority to do and perform each and every act and thing requisite or necessary
to be done in and about the premises, as fully to all intents and purposes as
he or she might or could do in person, hereby ratifying and confirming all that
said attorney-in-fact and agent or his or her substitute or substitutes, may
lawfully do or cause to be done by virtue thereof.
Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed as of May 21, 2004 by the following
persons in the capacities indicated.
/s/ Ron Marshall
/s/ Richard A. Fisher
Ron Marshall
Richard A. Fisher, Director
Chief Executive Officer
(Principal Executive Officer) and Director
Jerry L. Ford, Director
/s/ Robert B. Dimond
Robert B. Dimond
Allister P. Graham, Director
Executive Vice President and Chief
Financial Officer (Principal Financial Officer)
/s/ John H. Grunewald
John H. Grunewald, Director
/s/ LeAnne M. Stewart
/s/
Laura Stein
LeAnne M. Stewart
Laura Stein, Director
Vice President and Corporate Controller
(Principal Accounting Officer)
/s/ William R. Voss
William R. Voss, Director
/s/ Carole F. Bitter
Carole F. Bitter, Director
William H. Weintraub, Director
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INDEX TO EXHIBITS
No.
Item
Method of Filing
4.1
Nash Finch Company Income
Deferral Plan (as amended through
May 21, 2004)
Filed electronically
5.1
Opinion of John Haveman
Filed electronically.
23.1
Consent of Ernst & Young LLP
Filed electronically.
23.2
Consent of John Haveman
Included in Exhibit 5.1.
24.1
Power of Attorney
Included on the signature
page to this Registration
Statement.