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			bbq_4.01 change of auditors
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			<font style="display:inline;font-weight:bold;font-size:18pt;">UNITED STATES </font>
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			<font style="display:inline;font-weight:bold;font-size:18pt;">SECURITIES AND EXCHANGE COMMISSION </font>
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			<font style="display:inline;font-weight:bold;">WASHINGTON, D.C. 20549 </font>
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			<font style="display:inline;font-weight:bold;font-size:18pt;">FORM 8-K</font>
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			<font style="display:inline;font-weight:bold;">CURRENT REPORT </font>
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			<font style="display:inline;font-weight:bold;">PURSUANT TO SECTION&nbsp;13 OR 15(D) </font>
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			<font style="display:inline;font-weight:bold;">OF THE SECURITIES EXCHANGE ACT OF 1934 </font>
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			<font style="display:inline;font-weight:bold;">Date of Report (Date of earliest event reported): April 16, 2020 </font>
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			<font style="display:inline;font-weight:bold;color:#000000;font-size:24pt;">BBQ HOLDINGS, INC.</font>
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			<font style="display:inline;font-weight:bold;color:#000000;font-size:10pt;">(Exact name of registrant as specified in its charter)</font>
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						<font style="display:inline;font-weight:bold;font-size:10pt;">Minnesota</font></p>
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						<font style="display:inline;font-weight:bold;font-size:10pt;">001-39053</font></p>
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						<font style="display:inline;font-weight:bold;font-size:10pt;">83-4222776</font></p>
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						<font style="display:inline;font-weight:bold;font-size:8pt;">(State or other jurisdiction</font></p>
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						<font style="display:inline;font-weight:bold;font-size:8pt;">of incorporation)</font></p>
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						<font style="display:inline;font-weight:bold;font-size:8pt;">(Commission</font></p>
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						<font style="display:inline;font-weight:bold;font-size:8pt;">File Number)</font></p>
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						<font style="display:inline;font-weight:bold;font-size:8pt;">(IRS Employer</font></p>
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						<font style="display:inline;font-weight:bold;font-size:8pt;">Identification No.)</font></p>
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			<font style="display:inline;color:#000000;font-size:7pt;">&nbsp;</font>
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			<font style="display:inline;font-weight:bold;color:#000000;font-size:8pt;">(Address of principal executive offices) (Zip Code)</font>
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			<font style="display:inline;color:#000000;font-size:7pt;">&nbsp;</font>
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		<p style="margin:0pt;text-align:center;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-weight:bold;color:#000000;font-size:10pt;">12701 Whitewater Drive, Suite 290, Minnetonka, MN 55343</font>
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			<font style="display:inline;font-weight:bold;color:#000000;font-size:10pt;">(952) 294-1300</font>
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			<font style="display:inline;font-weight:bold;color:#000000;font-size:8pt;">(Registrant&#x2019;s telephone number, including area code)</font>
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			<font style="display:inline;color:#000000;font-size:7pt;">&nbsp;</font>
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			<font style="display:inline;font-size:9pt;">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: </font>
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			<font style="display:inline;font-size:9pt;">&nbsp;</font>
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			<font style="display:inline;font-size:9pt;">&#x2610;&nbsp;&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) </font>
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			<font style="display:inline;font-size:9pt;">&nbsp;</font>
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			<font style="display:inline;font-size:9pt;">&#x2610;&nbsp;&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </font>
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			<font style="display:inline;font-size:9pt;">&nbsp;</font>
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		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">&#x2610;&nbsp;&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) </font>
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			<font style="display:inline;font-size:9pt;">&nbsp;</font>
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			<font style="display:inline;font-size:9pt;">&#x2610;&nbsp;&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) </font>
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			<font style="display:inline;color:#000000;font-size:9pt;">Securities registered pursuant to Section 12(b) of the Act:</font>
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						<font style="display:inline;color:#000000;font-size:9pt;">DAVE</font></p>
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						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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					<p style="margin:0pt 0pt 2.2pt;text-align:center;color:#000000;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;color:#000000;font-size:9pt;">Title of each class</font></p>
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					<p style="margin:0pt 0pt 2.2pt;text-align:center;color:#000000;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;color:#000000;font-size:9pt;">Trading Symbol(s)</font></p>
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					<p style="margin:0pt 0pt 2.2pt;text-align:center;color:#000000;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;color:#000000;font-size:9pt;">Name of each exchange on which registered</font></p>
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						<font style="display:inline;font-weight:bold;color:#000000;font-size:9pt;">Common Stock, $0.01 par value</font></p>
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						<font style="display:inline;font-weight:bold;color:#000000;font-size:9pt;">BBQ</font></p>
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						<font style="display:inline;font-weight:bold;color:#000000;font-size:9pt;">The Nasdaq Global Market</font></p>
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			<font style="display:inline;font-size:9pt;">&nbsp;</font>
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		<p style="margin:0pt;line-height:7pt;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">&nbsp;</font>
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			<font style="display:inline;font-size:9pt;">Indicated by check mark whether the registrant is an emerging growth company as defined in Rule&nbsp;405 of the Securities Act of 1933 (&#xA7;230.405 of this chapter) or Rule&nbsp;12b-2 of the Securities Exchange Act of 1934 (&#xA7;240.12b-2&nbsp;of this chapter). </font>
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			<font style="display:inline;font-size:7pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">Emerging growth company&nbsp;&#x2610;</font>
		</p>
		<p style="margin:0pt;line-height:7pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman,Times,serif;font-size: 7pt;">
			<font style="display:inline;font-size:7pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section&nbsp;13(a) of the Exchange Act.&nbsp;</font><font style="display:inline;font-family:Segoe UI Symbol;font-size:9pt;">&#x2610;</font>
		</p>
		<p style="margin:0pt;line-height:7pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman,Times,serif;font-size: 7pt;">
			<font style="display:inline;font-size:7pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			&nbsp;
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;"></font></p></div><div style="margin-left:10.2941176470588%;margin-right:10.2941176470588%;">
		<p><font size="1"> </font></p><div style="width:100%">

		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">

			<font style="display:inline;font-size:10pt;">Page 1 of 3</font>

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</div></div><div style="margin-left:10.2941176470588%;margin-right:10.2941176470588%;page-break-after:always;"><div style="background-color:#000000;clear:both;height:2pt;border:0;margin:30pt 0pt 30pt 0pt;"></div></div><div style="margin-left:10.2941176470588%;margin-right:10.2941176470588%;"><div style="width:100%">

		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">

			<font style="font-size: 12pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display:inline;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>

		</p>

</div></div><div style="margin-left:10.2941176470588%;margin-right:10.2941176470588%;"><p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;"><font style="display:inline;"></font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-weight:bold;color:#000000;font-size:10pt;">Item&nbsp;4.01.&nbsp;&nbsp;Changes in Registrant&#x2019;s Certifying Accountant.</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display:inline;color:#000000;font-size:10pt;"></font><font style="display:inline;font-style:italic;color:#000000;font-size:10pt;">(a)&nbsp;&nbsp;Dismissal of Previous Independent Registered Public Accounting Firm</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-indent:36pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;color:#000000;font-size:10pt;">On April 16, 2020, the Audit Committee of the Board of Directors (the &#x201C;Audit Committee&#x201D;) of BBQ Holdings, Inc. (the &#x201C;Company&#x201D;) chose not to renew the engagement of Grant Thornton LLP (&#x201C;Grant Thornton&#x201D;), which was then serving as the Company&#x2019;s independent registered public accounting firm, effective immediately.&nbsp;&nbsp;The decision to dismiss Grant Thornton was approved by the Audit Committee. </font>
		</p>
		<p style="margin:0pt;text-indent:36pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-indent:36pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;color:#000000;font-size:10pt;">Grant Thornton&#x2019;s audit reports on the Company&#x2019;s consolidated financial statements as of and for the fiscal years ended December 29, 2019 and December 30, 2018 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.&nbsp; </font>
		</p>
		<p style="margin:0pt;text-indent:36pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-indent:36pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;color:#000000;font-size:10pt;">During the fiscal years December 29, 2019 and December 30, 2018, and the subsequent interim period through April 16, 2020, there were (i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Grant Thornton on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Grant Thornton&#x2019;s satisfaction, would have caused Grant Thornton to make reference thereto in their reports on the financial statements for such years, and (ii) no &#x201C;reportable events&#x201D; within the meaning of Item 304(a)(1(v) of Regulation S-K and the related instructions.</font>
		</p>
		<p style="margin:0pt;text-indent:36pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-indent:36pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;color:#000000;font-size:10pt;">The Company provided Grant Thornton with a copy of the disclosures it is making in this Current Report on From 8-K and requested that Grant Thornton furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made herein.&nbsp;&nbsp;A copy of Grant Thornton&#x2019;s letter dated April 21, 2020 is filed as Exhibit 16.1 hereto.&nbsp; </font>
		</p>
		<p style="margin:0pt;text-indent:36pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display:inline;color:#000000;font-size:10pt;"></font><font style="display:inline;font-style:italic;color:#000000;font-size:10pt;">(b)&nbsp;&nbsp;Engagement of New Independent Registered Public Accounting Firm</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display:inline;color:#000000;font-size:10pt;">On April 16, 2020, the Audit Committee approved the engagement of Schechter Dokken&nbsp;Kanter CPAs (&#x201C;SDK&#x201D;) to serve as the Company&#x2019;s new independent registered public accounting firm for the fiscal year ending December 31, 2020.&nbsp; On April 20, 2020, the company entered into an engagement agreement with SDK, effective April 20, 2020.&nbsp;&nbsp;The decision to appoint SDK was approved by the Audit Committee. </font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;;font-size: 10pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display:inline;color:#000000;font-size:10pt;">During the fiscal years ended December 29, 2019 and December 30,  2018, and the subsequent interim period through April 21, 2020, neither the Company nor anyone acting on its behalf has consulted with SDK regarding any of the matters described in Items 304(a)(2)(i) and (ii) of Regulation S-K.&nbsp; </font>
		</p>
		<p style="margin:0pt 0pt 6pt;text-align:justify;text-justify:inter-ideograph;border-bottom:1pt none #D9D9D9 ;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 12pt;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-weight:bold;color:#000000;font-size:10pt;">Item&nbsp;9.01.<font style="display:inline;font-weight:bold;color:#000000;font-size:10pt;;font-size: 10pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font>Financial Statements and Exhibits.</font>
		</p>
		<p style="margin:0pt 0pt 12pt;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;color:#000000;font-size:10pt;">(d)<font style="display:inline;color:#000000;font-size:10pt;;font-size: 10pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font>Exhibits. </font>
		</p>
		<p style="margin:0pt 0pt 12pt;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;color:#000000;font-size:10pt;">The following exhibit is furnished as part of this Current Report on Form 8-K:</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;">
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				<td valign="top" style="width:67.25pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-weight:bold;color:#000000;font-size:10pt;">Exhibit No.</font></p>
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					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">&nbsp;</font></p>
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					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-weight:bold;color:#000000;font-size:10pt;">Description</font></p>
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					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;color:#000000;font-size:10pt;">16.1</font></p>
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					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="border-left:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;width:404.05pt;border-top:1pt solid #000000 ;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<a href="tmb-20200416xex16d1.htm"><font style="display:inline;font-size:10pt;">Letter of Grant Thornton LLP to the Securities and Exchange Commission dated April 21, 2020</font></a></p>
				</td>
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		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:center;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			</p></div><div style="margin-left:10.2941176470588%;margin-right:10.2941176470588%;">
		<p><font size="1"> </font></p><div style="width:100%">

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			<font style="display:inline;font-size:10pt;">Page 2 of 3</font>

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		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">

			<font style="font-size: 12pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display:inline;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font>

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</div></div><div style="margin-left:10.2941176470588%;margin-right:10.2941176470588%;"><p style="margin:0pt;text-align:center;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman,Times,serif;font-size: 10pt;"><font style="display:inline;font-size:10pt;">SIGNATURE</font>
		</p>
		<p style="margin:0pt;text-align:center;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-indent:24.5pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">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.</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">&nbsp;</font>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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				<td valign="top" style="width:46.00%;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
						<font style="display:inline;">&nbsp;</font></p>
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				<td colspan="2" valign="top" style="border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;width:50.00%;padding:0pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">BBQ HOLDINGS, INC.</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
						<font style="display:inline;">&nbsp;</font></p>
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				<td colspan="2" valign="top" style="border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;width:50.00%;padding:0pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
						<font style="display:inline;">&nbsp;</font></p>
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				<td valign="top" style="border-right:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;width:50.00%;padding:0pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">Date: April 21, 2020</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">By:</font></p>
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				<td valign="top" style="border-left:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;width:46.00%;border-bottom:1pt solid #000000 ;padding:0pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-style:italic;font-size:10pt;">/s/ James G. Gilbertson</font></p>
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						<font style="display:inline;font-size:10pt;">&nbsp;</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">&nbsp;</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">Name: James G. Gilbertson</font></p>
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						<font style="display:inline;">&nbsp;</font></p>
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						<font style="display:inline;font-size:10pt;">Title: Chief Financial Officer and Chief Operating Officer</font></p>
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{"company-data": {"conformed-name": "BBQ HOLDINGS, INC.", "cik": "0001021270", "assigned-sic": "5812", "irs-number": "411782300", "state-of-incorporation": "MN", "fiscal-year-end": "1229"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-39053", "film-number": "20805592"}, "business-address": {"street1": "12701 WHITEWATER DRIVE", "street2": "SUITE 290", "city": "MINNETONKA", "state": "MN", "zip": "55343", "phone": "952-294-1300"}, "mail-address": {"street1": "12701 WHITEWATER DRIVE", "street2": "SUITE 290", "city": "MINNETONKA", "state": "MN", "zip": "55343"}, "former-company": {"former-conformed-name": "FAMOUS DAVES OF AMERICA INC", "date-changed": "20001026"}}
bbq_4.01 change of auditors
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): April 16, 2020
BBQ HOLDINGS, INC.
(Exact name of registrant as specified in its charter)
Minnesota
001-39053
83-4222776
(State or other jurisdiction
of incorporation)
(Commission
File Number)
(IRS Employer
Identification No.)
(Address of principal executive offices) (Zip Code)
12701 Whitewater Drive, Suite 290, Minnetonka, MN 55343
(952) 294-1300
(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:
☐   Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐   Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐   Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of the Act:
DAVE
Title of each class
Trading Symbol(s)
Name of each exchange on which registered
Common Stock, $0.01 par value
BBQ
The Nasdaq Global Market
Indicated by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
☐
Page 1 of 3
Item 4.01.  Changes in Registrant's Certifying Accountant.
(a)  Dismissal of Previous Independent Registered Public Accounting Firm
On April 16, 2020, the Audit Committee of the Board of Directors (the "Audit Committee") of BBQ Holdings, Inc. (the "Company") chose not to renew the engagement of Grant Thornton LLP ("Grant Thornton"), which was then serving as the Company's independent registered public accounting firm, effective immediately.  The decision to dismiss Grant Thornton was approved by the Audit Committee.
Grant Thornton's audit reports on the Company's consolidated financial statements as of and for the fiscal years ended December 29, 2019 and December 30, 2018 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
During the fiscal years December 29, 2019 and December 30, 2018, and the subsequent interim period through April 16, 2020, there were (i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Grant Thornton on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Grant Thornton's satisfaction, would have caused Grant Thornton to make reference thereto in their reports on the financial statements for such years, and (ii) no "reportable events" within the meaning of Item 304(a)(1(v) of Regulation S-K and the related instructions.
The Company provided Grant Thornton with a copy of the disclosures it is making in this Current Report on From 8-K and requested that Grant Thornton furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made herein.  A copy of Grant Thornton's letter dated April 21, 2020 is filed as Exhibit 16.1 hereto.
(b)  Engagement of New Independent Registered Public Accounting Firm
On April 16, 2020, the Audit Committee approved the engagement of Schechter Dokken Kanter CPAs ("SDK") to serve as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2020.  On April 20, 2020, the company entered into an engagement agreement with SDK, effective April 20, 2020.  The decision to appoint SDK was approved by the Audit Committee.
During the fiscal years ended December 29, 2019 and December 30,  2018, and the subsequent interim period through April 21, 2020, neither the Company nor anyone acting on its behalf has consulted with SDK regarding any of the matters described in Items 304(a)(2)(i) and (ii) of Regulation S-K.
Item 9.01.
Financial Statements and Exhibits.
(d)
Exhibits.
The following exhibit is furnished as part of this Current Report on Form 8-K:
Exhibit No.
Description
16.1
Letter of Grant Thornton LLP to the Securities and Exchange Commission dated April 21, 2020
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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.
BBQ HOLDINGS, INC.
Date: April 21, 2020
By:
/s/ James G. Gilbertson
Name: James G. Gilbertson
Title: Chief Financial Officer and Chief Operating Officer
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