content: 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): July 29, 2002
  --------------------------------------------------------------------------------
  
  
                          New World Restaurant Group, Inc.
  --------------------------------------------------------------------------------
               (Exact Name of Registrant as Specified in its Charter)
  
  
     Delaware                         0-27148                      13-3690261
  --------------------------------------------------------------------------------
  (State or Other                   (Commission                 (I.R.S. Employer
  Jurisdiction of                   File Number)               Identification No.)
  Incorporation)
  
  
                               246 Industrial Way West
  --------------------------------------------------------------------------------
                 (Address of Principal Executive Offices) (Zip Code)
  
  
                                   (732) 544-0155
  --------------------------------------------------------------------------------
                (Registrant's Telephone Number, Including Area Code)
  
  
           (Former Name or Former Address, If Changed Since Last Report.)
  --------------------------------------------------------------------------------
  
  
  <PAGE>
  
  Item  4. Changes in Registrant's Certifying Accountant.
  
        On July 29, 2002, New World Restaurant Group, Inc., a Delaware corporation
  (the "Company"), dismissed Arthur Andersen LLP ("Andersen") as its independent
  auditors and engaged the accounting firm of Grant Thornton LLP as the Company's
  new independent auditors. The decision to change auditors was recommended by the
  Audit Committee of the Board of Directors and unanimously approved by the Board
  of Directors. The decision to engage Grant Thornton LLP followed the Company's
  evaluation of proposals from several accounting firms.
  
        During the two most recent fiscal years ended January 1, 2002 and December
  21, 2000, and the subsequent interim period through July 29, 2002, there were no
  disagreements between the Company and Andersen on any matter of accounting
  principles or practices, financial statement disclosure, or auditing scope or
  procedure, which disagreement, if not resolved to Andersen's satisfaction, would
  have caused Andersen to make reference to the subject matter of such
  disagreement in its reports on the Company's consolidated financial statements
  for such years, and there occurred no reportable events as defined in Item
  304(a)(1)(v) of Regulation S-K.
  
        The audit reports of Andersen on the Company's consolidated financial
  statements for the fiscal years ended January 1, 2002 and December 21, 2000 did
  not contain an adverse opinion or disclaimer of opinion, nor were they qualified
  or modified as to uncertainty, audit scope or accounting principles.
  
        Pursuant to Item 304(a)(3) of Regulation S-K, the Company requested that
  Andersen furnish a letter addressed to the Securities and Exchange Commission
  stating whether they agree with the above statements. A representative of
  Andersen advised the Company that Andersen is no longer in a position to provide
  letters relating to its termination as a former audit client's independent
  auditor, and that Andersen's inability to provide such letters has been
  discussed with the staff at the Securities and Exchange Commission.
  
        During the two most recent fiscal years ended January 1, 2002 and December
  21, 2000, and the subsequent interim period through July 29, 2002, the Company
  did not consult Grant Thornton LLP regarding 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 consolidated financial
  statements, or any of the matters or reportable events set forth in Items
  304(a)(2)(i) and (ii) of Regulation S-K.
  
  
  <PAGE>
  
                                     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.
  
  
                                                NEW WORLD RESTAURANT GROUP, INC.
  
  
                                                BY: /s/ Anthony Wedo
                                                    -----------------------
                                                    Anthony Wedo
                                                    Chief Executive Officer
  
  
  Date: July 29, 2002
metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "e76362.txt", "secsgml_size_bytes": 4743}]
metadata_filer: {"company-data": {"conformed-name": "NEW WORLD RESTAURANT GROUP INC", "cik": "0000949373", "assigned-sic": "5812", "irs-number": "133690261", "state-of-incorporation": "DE", "fiscal-year-end": "1228"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-27148", "film-number": "02713395"}, "business-address": {"street1": "246 INDUSTRIAL WAY WEST", "street2": "C/O NEW WORLD HOLDINGS", "city": "EATONTOWN", "state": "NJ", "zip": "07724", "phone": "7325440155"}, "mail-address": {"street1": "246 INDUSTRIAL WAY WEST", "street2": "C/O NEW WORLD HOLDINGS", "city": "EATONTOWN", "state": "NJ", "zip": "07724"}, "former-company": [{"former-conformed-name": "NEW WORLD COFFEE INC", "date-changed": "19950815"}, {"former-conformed-name": "NEW WORLD COFFEE & BAGELS INC /", "date-changed": "19981007"}, {"former-conformed-name": "NEW WORLD COFFEE MANHATTAN BAGEL INC", "date-changed": "19990413"}]}
text: 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): July 29, 2002
  --------------------------------------------------------------------------------
  
                          New World Restaurant Group, Inc.
  --------------------------------------------------------------------------------
               (Exact Name of Registrant as Specified in its Charter)
  
     Delaware                         0-27148                      13-3690261
  --------------------------------------------------------------------------------
  (State or Other                   (Commission                 (I.R.S. Employer
  Jurisdiction of                   File Number)               Identification No.)
  Incorporation)
  
                               246 Industrial Way West
  --------------------------------------------------------------------------------
                 (Address of Principal Executive Offices) (Zip Code)
  
                                   (732) 544-0155
  --------------------------------------------------------------------------------
                (Registrant's Telephone Number, Including Area Code)
  
           (Former Name or Former Address, If Changed Since Last Report.)
  --------------------------------------------------------------------------------
  Item  4. Changes in Registrant's Certifying Accountant.
  
        On July 29, 2002, New World Restaurant Group, Inc., a Delaware corporation
  (the "Company"), dismissed Arthur Andersen LLP ("Andersen") as its independent
  auditors and engaged the accounting firm of Grant Thornton LLP as the Company's
  new independent auditors. The decision to change auditors was recommended by the
  Audit Committee of the Board of Directors and unanimously approved by the Board
  of Directors. The decision to engage Grant Thornton LLP followed the Company's
  evaluation of proposals from several accounting firms.
  
        During the two most recent fiscal years ended January 1, 2002 and December
  21, 2000, and the subsequent interim period through July 29, 2002, there were no
  disagreements between the Company and Andersen on any matter of accounting
  principles or practices, financial statement disclosure, or auditing scope or
  procedure, which disagreement, if not resolved to Andersen's satisfaction, would
  have caused Andersen to make reference to the subject matter of such
  disagreement in its reports on the Company's consolidated financial statements
  for such years, and there occurred no reportable events as defined in Item
  304(a)(1)(v) of Regulation S-K.
  
        The audit reports of Andersen on the Company's consolidated financial
  statements for the fiscal years ended January 1, 2002 and December 21, 2000 did
  not contain an adverse opinion or disclaimer of opinion, nor were they qualified
  or modified as to uncertainty, audit scope or accounting principles.
  
        Pursuant to Item 304(a)(3) of Regulation S-K, the Company requested that
  Andersen furnish a letter addressed to the Securities and Exchange Commission
  stating whether they agree with the above statements. A representative of
  Andersen advised the Company that Andersen is no longer in a position to provide
  letters relating to its termination as a former audit client's independent
  auditor, and that Andersen's inability to provide such letters has been
  discussed with the staff at the Securities and Exchange Commission.
  
        During the two most recent fiscal years ended January 1, 2002 and December
  21, 2000, and the subsequent interim period through July 29, 2002, the Company
  did not consult Grant Thornton LLP regarding 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 consolidated financial
  statements, or any of the matters or reportable events set forth in Items
  304(a)(2)(i) and (ii) of Regulation S-K.
  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.
  
                                                NEW WORLD RESTAURANT GROUP, INC.
  
                                                BY: /s/ Anthony Wedo
                                                    -----------------------
                                                    Anthony Wedo
                                                    Chief Executive Officer
  
  Date: July 29, 2002