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<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>
<b>UNITED STATES</b></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>
<b>SECURITIES AND
EXCHANGE COMMISSION</b></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>Washington, D.C. 20549</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>&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;
<b>FORM
8-K</b>&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;
</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>CURRENT REPORT</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>PURSUANT TO SECTION
13 OR 15(d) OF</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>THE SECURITIES
EXCHANGE ACT OF 1934</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>Date of Report (date
of earliest event reported):&nbsp; March 13, 2014</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>
<b><u>U.S.</u></b><b><u> PREMIUM BEEF, LLC</u></b></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>(Exact name of
Registrant as specified in its charter)</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<div align="center">
	<table class=MsoNormalTable border=0 cellpadding=0 width=600
 style='width:90%;margin-left:.9pt;border-collapse:collapse'>
		<tr>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-left-color:inherit; border-left-width:medium; border-right-color:inherit; border-right-width:medium; border-top-color:inherit; border-top-width:medium; border-bottom-color:windowtext' align="center">
			&nbsp;</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-bottom-style:none; border-bottom-width:medium' align="center">
			&nbsp;</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-left-color:inherit; border-left-width:medium; border-right-color:inherit; border-right-width:medium; border-top-color:inherit; border-top-width:medium; border-bottom-color:windowtext' align="center">
			&nbsp;</td>
		</tr>
		<tr>
			<td colspan=3 valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-left-color:inherit; border-left-width:medium; border-right-color:inherit; border-right-width:medium; border-top-color:inherit; border-bottom-color:windowtext' align="center">
			<div style="border-bottom: 1px solid #000000">
			<h4 style='margin-bottom:.0001pt;text-align:center;page-break-after:avoid;font-size:11.0pt;font-family:"Times New Roman","serif";font-weight:normal;margin-left:0in; margin-right:0in; margin-top:0in'>
			<font style="font-size: 12.0pt">Delaware</font></h4></div>
			</td>
		</tr>
		<tr>
			<td colspan=3 valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-left-color:inherit; border-left-width:medium; border-right-color:inherit; border-right-width:medium; border-top-color:inherit; border-bottom-color:windowtext' align="center">
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'>(State
  or other jurisdiction of incorporation)</p>
			</td>
		</tr>
		<tr>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-left-color:inherit; border-left-width:medium; border-right-color:inherit; border-right-width:medium; border-top-color:inherit; border-bottom-color:windowtext' align="center">
			&nbsp;</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-top-style:none; border-top-width:medium; border-bottom-style:none; border-bottom-width:medium' align="center">
			&nbsp;</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-left-color:inherit; border-left-width:medium; border-right-color:inherit; border-right-width:medium; border-top-color:inherit; border-bottom-color:windowtext' align="center">
			&nbsp;</td>
		</tr>
		<tr>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-left-color:inherit; border-left-width:medium; border-right-color:inherit; border-right-width:medium; border-top-color:inherit; border-bottom-color:windowtext' align="center">
			&nbsp;</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-top-style:none; border-top-width:medium; border-bottom-style:none; border-bottom-width:medium' align="center">
			&nbsp;</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-left-color:inherit; border-left-width:medium; border-right-color:inherit; border-right-width:medium; border-top-color:inherit; border-bottom-color:windowtext' align="center">
			&nbsp;</td>
		</tr>
		<tr>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-left-color:inherit; border-left-width:medium; border-right-color:inherit; border-right-width:medium; border-top-color:inherit; border-bottom-color:windowtext' align="center">
			&nbsp;</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-top-style:none; border-top-width:medium; border-bottom-style:none; border-bottom-width:medium' align="center">
			&nbsp;</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-left-color:inherit; border-left-width:medium; border-right-color:inherit; border-right-width:medium; border-top-color:inherit; border-bottom-color:windowtext' align="center">
			&nbsp;</td>
		</tr>
		<tr>
			<td valign=bottom style='border-left:medium none; border-right:medium none; border-bottom:1.0pt solid windowtext; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-top-color:inherit' align="center">
			<h4 style='margin-bottom:.0001pt;text-align:center;page-break-after:avoid;font-size:11.0pt;font-family:"Times New Roman","serif";font-weight:normal;margin-left:0in; margin-right:0in; margin-top:0in'>333-115164</h4>
			</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-top-style:none; border-top-width:medium' align="center">
			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>&nbsp;</p>
			</td>
			<td valign=bottom style='border-left:medium none; border-right:medium none; border-bottom:1.0pt solid windowtext; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in; border-top-color:inherit' align="center">
			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>20-1576986</p>
			</td>
		</tr>
		<tr>
			<td valign=bottom style='border:medium none;padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>(Commission File Number)</p>
			</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
			</td>
			<td valign=bottom style='border:medium none;
  padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>(I.R.S. Employer Identification No.)</p>
			</td>
		</tr>
		<tr>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
			</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
			</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
			</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
			</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
			<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td valign=bottom style='border-bottom:1px solid #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
			<h1 style='margin-top:12.0pt;margin-right:0in;margin-bottom:3.0pt;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";font-weight:normal;margin:0in;margin-bottom:.0001pt'>12200 North Ambassador Drive</h1>
			<h5 style='margin-bottom:.0001pt;page-break-after:avoid;font-size:11.0pt;font-family:"Times New Roman","serif";font-weight:normal;margin-left:0in; margin-right:0in; margin-top:0in'>Kansas City, Missouri
			</h5></td>
			<td valign=bottom style='border-bottom:medium none #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">&nbsp;</td>
			<td valign=bottom style='border-bottom:1px solid #000000; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
			<p style='margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";margin-left:0in; margin-right:0in; margin-top:0in'>64163</p>
			</td>
		</tr>
		<tr>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
			<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>(Address of principal executive
  offices)</p></td>
			<td valign=bottom style='border-top-style:none; border-top-width:medium; padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">&nbsp;</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
			<p style='mso-style-name:"NEW_CENTER\,ctr";margin-top:0in;margin-right:0in;margin-bottom:12.0pt;margin-left:0in;text-align:center;font-size:12.0pt;font-family:"Times New Roman","serif";margin-bottom:0in;margin-bottom:.0001pt'>(Zip Code)</p>
			</td>
		</tr>
		<tr>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">&nbsp;</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">&nbsp;</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">&nbsp;</td>
		</tr>
		<tr>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">&nbsp;</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">&nbsp;</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">&nbsp;</td>
		</tr>
		<tr>
			<td colspan=3 valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
			<div style="border-bottom: 1px solid #000000">
				<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";text-align:center'>(816) 713-8800</p>
			</div>
			</td>
		</tr>
		<tr>
			<td colspan=3 valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">
			Registrant&#146;s telephone, number, including area code</td>
		</tr>
		<tr>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">&nbsp;</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">&nbsp;</td>
			<td valign=bottom style='padding-left:5.4pt; padding-right:5.4pt; padding-top:0in; padding-bottom:0in' align="center">&nbsp;</td>
		</tr>
		</table></div>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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 (<i>see</i> General
Instruction A.2. below):</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin-top:0in;margin-right:0in;margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;text-indent:.5in;font-size:12.0pt;font-family:"Times New Roman","serif";'>&#9633;&nbsp; Written communications pursuant to Rule
425 under the Securities Act (17 CFR 230.425)</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";margin-left:.5in;text-indent:.5in'>&#9633;&nbsp;
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";margin-left:.5in;text-indent:.5in'>&#9633;&nbsp;
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240-14d-2(b))</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";margin-left:.5in;text-indent:.5in'>&#9633;&nbsp;
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<hr><p style="page-break-after: always"></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";font-weight:bold;'>Items under Sections 1
through 7 are not applicable and are therefore omitted.</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";font-weight:bold;'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";font-weight:bold;'>ITEM 8.01 Other Events.</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";font-weight:bold;'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; On February 12, 2014, U.S. Premium Beef, LLC (the &#147;Company&#148;)
received notice from the Internal Revenue Service (the &#147;IRS&#148;) that the IRS will
conduct an audit of the Company&#146;s federal tax return for tax year 2011.&nbsp; The
audit is in its preliminary stages so it is not yet known whether the IRS will
propose any adjustments to the Company&#146;s tax returns, whether any such
adjustments would be material, or how such adjustments, if any, would affect
the Company&#146;s unitholders. On March 13, 2014 the Company sent a letter and a copy
of a formal notice from the IRS dated March 4, 2014 (the &#147;Notice&#148;) to its
unitholders.&nbsp; That communication was provided to satisfy IRS regulatory
requirements that the Notice be delivered to the Company&#146;s unitholders.&nbsp; A copy
of the letter to the unitholders is furnished as Exhibit 99.1 and a copy of the
Notice is furnished as Exhibit 99.2; both documents are incorporated by
reference into this Item 8.01 in their entirety.&nbsp; The Company, through its tax
matters partner and tax advisers, will cooperate with the IRS examiners
auditing the Company&#146;s 2011 tax return.&nbsp; Unitholders should consult their tax
advisers, if they have any questions.</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>
<b>ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.</b></p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>(c) Exhibits</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>The following is filed as an Exhibit to this Report:</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%"
 style='width:100.0%;border-collapse:collapse'>
	<tr>
		<td width="13%" valign=top style='width:13.06%;padding:0in .7pt 0in .7pt'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";margin-bottom:6.0pt'>
		<u>Exhibit No.</u></p></td>
		<td width="2%" valign=bottom style='width:2.56%;padding:0in .7pt 0in .7pt'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";margin-bottom:6.0pt'>&nbsp;</p>
		</td>
		<td width="84%" valign=top style='width:84.38%;padding:0in .7pt 0in .7pt'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";margin-bottom:6.0pt'>
		<u>Description of Exhibit</u></p></td>
	</tr>
	<tr>
		<td width="13%" valign=top style='width:13.06%;padding:0in .7pt 0in .7pt'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>99.1</p>
		</td>
		<td width="2%" valign=bottom style='width:2.56%;padding:0in .7pt 0in .7pt'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
		</td>
		<td width="84%" valign=top style='width:84.38%;padding:0in .7pt 0in .7pt'>
		<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>U.S.
  Premium Beef, LLC letter to unitholders dated March 13, 2014</p>
		<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>&nbsp;</p>
		</td>
	</tr>
	<tr>
		<td width="13%" valign=top style='width:13.06%;padding:0in .7pt 0in .7pt'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>99.2</p>
		</td>
		<td width="2%" valign=bottom style='width:2.56%;padding:0in .7pt 0in .7pt'>
		<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
		</td>
		<td width="84%" valign=top style='width:84.38%;padding:0in .7pt 0in .7pt'>
		<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>Internal
  Revenue Service Notice</p></td>
	</tr>
</table>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>&nbsp;</p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt;text-align:center'>
<b>SIGNATURE</b></p>
<p style='margin-right:0in;margin-left:0in;font-size:12.0pt;font-family:"Times New Roman","serif";margin:0in;margin-bottom:.0001pt'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;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, thereunto duly authorized.</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<div align="right">
	<table border="0" width="50%">
		<tr>
			<td>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif"'>
<b>U.S. PREMIUM BEEF, LLC</b></p>
			</td>
		</tr>
		<tr>
			<td>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
			</td>
		</tr>
		<tr>
			<td>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>By:&nbsp;
<u>/s/ Stanley D. Linville</u>_______</p>
			</td>
		</tr>
		<tr>
			<td>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stanley
D. Linville</p>
			</td>
		</tr>
		<tr>
			<td>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Chief
Executive Officer</p>
			</td>
		</tr>
	</table>
</div>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>&nbsp;</p>
<p style='margin:0in;margin-bottom:.0001pt;font-size:12.0pt;font-family:"Times New Roman","serif";'>Dated:&nbsp; March 13, 2014</p>

</body>

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{"company-data": {"conformed-name": "U. S. Premium Beef, LLC", "cik": "0001289237", "assigned-sic": "0200", "irs-number": "201576986", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-115164", "film-number": "14690526"}, "business-address": {"street1": "12200 NORTH AMBASSADOR DRIVE, SUITE 501", "city": "KANSAS CITY", "state": "MO", "zip": "64163", "phone": "816-713-8800"}, "mail-address": {"street1": "12200 NORTH AMBASSADOR DRIVE, SUITE 501", "city": "KANSAS CITY", "state": "MO", "zip": "64163"}, "former-company": {"former-conformed-name": "U. S. Premium Beef, Inc.", "date-changed": "20040504"}}
Prepared by EDGARXFilings - www.edgarx.com
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):  March 13, 2014
U.S.
PREMIUM BEEF, LLC
(Exact name of
Registrant as specified in its charter)
Delaware
(State
  or other jurisdiction of incorporation)
333-115164
20-1576986
(Commission File Number)
(I.R.S. Employer Identification No.)
12200 North Ambassador Drive
Kansas City, Missouri
64163
(Address of principal executive
  offices)
(Zip Code)
(816) 713-8800
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 (
see
General
Instruction A.2. below):
□  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))
Items under Sections 1
through 7 are not applicable and are therefore omitted.
ITEM 8.01 Other Events.
On February 12, 2014, U.S. Premium Beef, LLC (the "Company")
received notice from the Internal Revenue Service (the "IRS") that the IRS will
conduct an audit of the Company's federal tax return for tax year 2011.  The
audit is in its preliminary stages so it is not yet known whether the IRS will
propose any adjustments to the Company's tax returns, whether any such
adjustments would be material, or how such adjustments, if any, would affect
the Company's unitholders. On March 13, 2014 the Company sent a letter and a copy
of a formal notice from the IRS dated March 4, 2014 (the "Notice") to its
unitholders.  That communication was provided to satisfy IRS regulatory
requirements that the Notice be delivered to the Company's unitholders.  A copy
of the letter to the unitholders is furnished as Exhibit 99.1 and a copy of the
Notice is furnished as Exhibit 99.2; both documents are incorporated by
reference into this Item 8.01 in their entirety.  The Company, through its tax
matters partner and tax advisers, will cooperate with the IRS examiners
auditing the Company's 2011 tax return.  Unitholders should consult their tax
advisers, if they have any questions.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
The following is filed as an Exhibit to this Report:
Exhibit No.
Description of Exhibit
99.1
U.S.
  Premium Beef, LLC letter to unitholders dated March 13, 2014
99.2
Internal
  Revenue Service Notice
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, thereunto duly authorized.
U.S. PREMIUM BEEF, LLC
By:
/s/ Stanley D. Linville
_______
Stanley
D. Linville
Chief
Executive Officer
Dated:  March 13, 2014