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<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>


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<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">UNITED
STATES</font></b></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">SECURITIES AND
EXCHANGE COMMISSION</font></b></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Washington, D.C.
20549</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b>
<font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">FORM
8-K</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">CURRENT REPORT</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">PURSUANT TO SECTION
13 OR 15(d) OF</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">THE SECURITIES
EXCHANGE ACT OF 1934</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">Date of Report (date
of earliest event reported):&#160; May 3, 2017</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><b><u><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">U.S. PREMIUM BEEF,
LLC</font></u></b></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">(Exact name of
Registrant as specified in its charter)</font></p>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<div align=left><table cellpadding=0 cellspacing=0 border=0 style="border-collapse:collapse;width:100%;">
 <tr style="height:15.35pt;">
  <td valign=top width=100% style="height:15.35pt;padding:0in 5.4pt 0in 5.4pt;">
  <h4 align=center style="margin-bottom:0in;margin-left:0in;margin-right:0pt;margin-top:0in;page-break-after:avoid;text-align:center;"><u><font face="Times New Roman" style="font-size:12.0pt;font-weight:normal;">Delaware</font></u></h4>
  </td>
 </tr>
<tr style="height:16.25pt;">
  <td valign=top width=100% style="height:16.25pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;">(State
  or other jurisdiction of incorporation)</font></p>
  </td>
 </tr>
<tr style="height:4.55pt;">
  <td valign=top width=100% style="height:4.55pt;padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table></div>

<p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<div align=left><table cellpadding=0 cellspacing=0 border=0 style="border-collapse:collapse;margin-left:.9pt;width:100%;">
 <tr>
  <td colspan=2 valign=top width=40% style="border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;">
  <h4 align=center style="margin-bottom:0in;margin-left:0in;margin-right:0pt;margin-top:0in;page-break-after:avoid;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;font-weight:normal;text-decoration:none;">333-115164</font></h4>
  </td>
 <td colspan=2 valign=top width=18% style="padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td colspan=2 valign=top width=42% style="border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;">20-1576986</font></p>
  </td>
 </tr>
<tr>
  <td colspan=2 valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;" align="center"><font face="Times New Roman" style="font-size:12.0pt;">(Commission File Number)</font></p>
  </td>
 <td colspan=2 valign=top width=18% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td colspan=2 valign=top width=42% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;" align="center"><font face="Times New Roman" style="font-size:12.0pt;">(I.R.S. Employer Identification No.)</font></p>
  </td>
 </tr>
<tr>
  <td colspan=2 valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td colspan=2 valign=top width=18% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td colspan=2 valign=top width=42% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 </tr>
<tr>
  <td colspan=2 valign=top width=40% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td colspan=2 valign=top width=18% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td colspan=2 valign=top width=42% style="padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 </tr>
<tr style="height:13.0pt;page-break-inside:avoid;">
  <td colspan=3 valign=top width=50% style="border-bottom:solid windowtext 1.0pt;height:13.0pt;padding:0in 5.4pt 0in 5.4pt;">
  <h1 style="margin-bottom:0in;margin-left:0in;margin-right:0pt;margin-top:0in;page-break-after:avoid;"><font face="Times New Roman" style="font-size:12.0pt;font-weight:normal;">12200 North Ambassador
  Drive</font></h1>
  <h5 style="margin-bottom:0in;margin-left:0in;margin-right:0pt;margin-top:0in;page-break-after:avoid;"><font face="Times New Roman" style="font-size:12.0pt;font-weight:normal;text-decoration:none;">Kansas
  City, Missouri </font></h5>
  </td>
 <td valign=top width=8% style="height:13.0pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;text-decoration:none;">&nbsp;</font></p>
  </td>
 <td colspan=2 valign=top width=42% style="border-bottom:solid windowtext 1.0pt;height:13.0pt;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin-bottom:.0001pt;text-align:center;margin-right:0in; margin-top:0in"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  <p align=center style="margin-bottom:.0001pt;text-align:center;margin-right:0in; margin-top:0in"><font face="Times New Roman" style="font-size:12.0pt;">64163</font></p>
  </td>
 </tr>
<tr style="height:13.0pt;page-break-inside:avoid;">
  <td colspan=3 valign=top width=50% style="height:13.0pt;padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">(Address of principal executive
  offices)</font></p>
  </td>
 <td valign=top width=8% style="height:13.0pt;padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin-bottom:.0001pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td colspan=2 valign=top width=42% style="height:13.0pt;padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin-bottom:.0001pt;margin-right:0in;margin-top:0in;text-align:center"><font face="Times New Roman" style="font-size:12.0pt;">(Zip Code)</font></p>
  </td>
 </tr>
<tr style="height:13.0pt;page-break-inside:avoid;">
  <td valign=top width=17% style="height:13.0pt;padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td colspan=4 valign=top width=76% style="height:13.0pt;padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td width=7% style="padding:0in 0in 0in 0in;"><p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p></td>
 </tr>
</table></div>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></p><table cellpadding=0 cellspacing=0 border=0 style="border-collapse:collapse;margin-left:.9pt;width:100%;">
<tr style="height:.25in;page-break-inside:avoid;">
  <td valign=top width="33%" style="height:.25in;padding:0in 5.4pt 0in 5.4pt;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 <td valign=top width="34%" style="border-bottom:solid windowtext 1.0pt;height:.25in;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;">(816) 713-8800</font></p>
  </td>
 <td valign=top width="33%" style="height:.25in;padding:0in 5.4pt 0in 5.4pt;">
  <p align=center style="margin:0in;margin-bottom:.0001pt;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;text-decoration:none;">&nbsp;</font></p>
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 </tr>
<tr style="height:8.1pt;page-break-inside:avoid;">
  <td valign=top width="100%" style="height:8.1pt;padding:0in 5.4pt 0in 5.4pt;" colspan="3">
  <p style="margin-bottom:.0001pt;margin-left:0in;margin-right:0in;margin-top:0in;text-align:center;"><font face="Times New Roman" style="font-size:12.0pt;">Registrant&#8217;s
  telephone, number, including area code</font></p>
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:12.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>
<p style="margin:0in;margin-bottom:.0001pt;">
<font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">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><i><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">see</font></i><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;"> General
Instruction A.2. below):</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;text-indent:.25in;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#9633;&#160;&#160;&#160; Written communications pursuant to Rule 425 under the
Securities Act (17 CFR 230.425)</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-indent:.25in;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#9633;&#160;&#160;&#160; Soliciting material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:.5in;text-indent:-.25in;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#9633;&#160;&#160;&#160; Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240-14d-2(b))</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:.5in;text-align:justify;text-indent:-.25in;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#9633;&#160;&#160;&#160; Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face=Arial,sans-serif lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><b><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><b><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><b><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></b></p>

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<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></p>


</DIV>
<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><b><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">Item 4.01 Changes in Registrant&#8217;s Certifying
Accountant</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><b><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></b></p>

<p style="margin-bottom:.0001pt;text-align:justify; text-indent:0.5in; margin-left:0in; margin-right:0in; margin-top:0in">
<font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">On
May 3, 2017, U.S. Premium Beef, LLC (the &#8220;Company&#8221;) dismissed PricewaterhouseCoopers
LLP (&#8220;PwC&#8221;) as the Company&#8217;s independent registered public accounting firm.&#160;
The Company&#8217;s decision to dismiss PwC was approved by the Audit Committee of
the Company.</font></p>

<p style="margin-bottom:.0001pt;text-align:justify; text-indent:0.5in; margin-left:0in; margin-right:0in; margin-top:0in"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin-bottom:.0001pt;text-align:justify; text-indent:0.5in; margin-left:0in; margin-right:0in; margin-top:0in">
<font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">The reports of PwC on the financial statements of the
Company included in the Company&#8217;s annual reports filed on Form 10-K for the
fiscal years ended December 31, 2016 and December 26, 2015 contained no adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principle.</font></p>

<p style="margin-bottom:.0001pt;text-align:justify; text-indent:0.5in; margin-left:0in; margin-right:0in; margin-top:0in"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin-bottom:.0001pt;text-align:justify; text-indent:0.5in; margin-left:0in; margin-right:0in; margin-top:0in">
<font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">During
the fiscal years ended December 31, 2016 and December 26, 2015, and the
subsequent interim period through May 3, 2017, there have been no: (i)
disagreements with PwC on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of PwC, would have caused PwC
to make reference to the subject matter of the disagreement in its reports on
the financial statements of the Company for the periods referenced above; or
(ii) &#8220;reportable events&#8221; as defined in Item 304(a)(1)(v) of Regulation S-K.</font></p>

<p style="margin-bottom:.0001pt;text-align:justify; text-indent:0.5in; margin-left:0in; margin-right:0in; margin-top:0in"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin-bottom:.0001pt;text-align:justify; text-indent:0.5in; margin-left:0in; margin-right:0in; margin-top:0in">
<font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">The
Company has provided PwC with a copy of the disclosures above and has requested
that PwC furnish the Company with a letter addressed to the Securities and
Exchange Commission stating whether or not it agrees with the above
disclosures.&#160; A copy of the letter is filed as Exhibit 16.1 to this current
report on Form 8-K. </font></p>

<p style="margin-bottom:.0001pt;text-align:justify; text-indent:0.5in; margin-left:0in; margin-right:0in; margin-top:0in"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#160;</font></p>

<p style="margin-bottom:.0001pt;text-align:justify; text-indent:0.5in; margin-left:0in; margin-right:0in; margin-top:0in">
<font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">On
May 3, 2017, the Company&#8217;s Audit Committee approved the engagement of Deloitte
&amp; Touche LLP (Deloitte) as its independent registered public accounting
firm.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;text-align:justify;text-indent:.5in;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">
We did not consult with Deloitte during our two most
recent fiscal years or through the date of this report regarding either
(1)&nbsp;the application of accounting principles to a specified transaction,
either completed or proposed; or the type of audit opinion that might be
rendered on our consolidated financial statements, and neither a written report
was provided to us or oral advice was provided that Deloitte concluded was an
important factor considered by us in reaching a decision as to the accounting,
auditing or financial reporting issue; or (2)&nbsp;any matter that was either
the subject of a disagreement or reportable event as defined in
Item&nbsp;304(a)(1)(iv) and (v) of&nbsp;Regulation&nbsp;S-K.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font color=black face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><b><font color=black face="Times New Roman" lang=EN-US style="font-size:11.0pt;">Item 9.01
Financial Statements and Exhibits</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;"><b><font color=black face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></b></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font color=black face="Times New Roman" lang=EN-US style="font-size:11.0pt;">(d) Exhibits</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font color=black face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font color=black face="Times New Roman" lang=EN-US style="font-size:11.0pt;">The following is
filed as an Exhibit to this Report:</font></p>

<p style="margin:0in;margin-bottom:.0001pt;"><font color=black face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<div align=left><table cellpadding=0 cellspacing=0 border=0 style="border-collapse:collapse;margin-left:0pt;width:100%;">
 <tr>
  <td valign=bottom width=15% style="border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:11.0pt;">Exhibit No.</font></p>
  </td>
 <td valign=top width=6% style="padding:0in 0in 0in 0in;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:11.0pt;">&nbsp;</font></p>
  </td>
 <td valign=top width=79% style="border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;">
  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:11.0pt;">Description</font></p>
  </td>
 </tr>
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  <p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" style="font-size:11.0pt;">Letter from PwC to the
  Securities and Exchange Commission dated May 5, 2017</font></p>
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<p style="margin:0in;margin-bottom:.0001pt;page-break-after:auto;text-align:center;"><b><font face="times new roman" lang=EN-US style="font-size:11.0pt;">SIGNATURE</font></b></p>

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<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#160;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>

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<p style="margin-bottom:.0001pt;margin-right:0in; margin-top:0in"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">U.S.
PREMIUM BEEF, LLC </font></p>

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<p style="margin-bottom:.0001pt;margin-right:0in; margin-top:0in"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">By:</font><u><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&#160; /s/ Stanley D. Linville&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font></u></p>

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<p style="margin-bottom:.0001pt;margin-right:0in; margin-top:0in"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">Stanley D. Linville</font></p>

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<p style="margin-bottom:.0001pt;margin-right:0in; margin-top:0in"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">Chief Executive Officer</font></p>

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<p style="margin:0in;margin-bottom:.0001pt;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">Date:&#160;&#160; May 8, 2017</font></p>



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uspb8-kchangeinauditors5517.htm - Prepared by 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):  May 3, 2017
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))
Item 4.01 Changes in Registrant's Certifying
Accountant
On
May 3, 2017, U.S. Premium Beef, LLC (the "Company") dismissed PricewaterhouseCoopers
LLP ("PwC") as the Company's independent registered public accounting firm. 
The Company's decision to dismiss PwC was approved by the Audit Committee of
the Company.
The reports of PwC on the financial statements of the
Company included in the Company's annual reports filed on Form 10-K for the
fiscal years ended December 31, 2016 and December 26, 2015 contained no adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principle.
During
the fiscal years ended December 31, 2016 and December 26, 2015, and the
subsequent interim period through May 3, 2017, there have been no: (i)
disagreements with PwC on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of PwC, would have caused PwC
to make reference to the subject matter of the disagreement in its reports on
the financial statements of the Company for the periods referenced above; or
(ii) "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K.
The
Company has provided PwC with a copy of the disclosures above and has requested
that PwC furnish the Company with a letter addressed to the Securities and
Exchange Commission stating whether or not it agrees with the above
disclosures.  A copy of the letter is filed as Exhibit 16.1 to this current
report on Form 8-K.
On
May 3, 2017, the Company's Audit Committee approved the engagement of Deloitte
& Touche LLP (Deloitte) as its independent registered public accounting
firm.
We did not consult with Deloitte during our two most
recent fiscal years or through the date of this report regarding either
(1) the application of accounting principles to a specified transaction,
either completed or proposed; or the type of audit opinion that might be
rendered on our consolidated financial statements, and neither a written report
was provided to us or oral advice was provided that Deloitte concluded was an
important factor considered by us in reaching a decision as to the accounting,
auditing or financial reporting issue; or (2) any matter that was either
the subject of a disagreement or reportable event as defined in
Item 304(a)(1)(iv) and (v) of Regulation S-K.
Item 9.01
Financial Statements and Exhibits
(d) Exhibits
The following is
filed as an Exhibit to this Report:
Exhibit No.
Description
16.1
Letter from PwC to the
  Securities and Exchange Commission dated May 5, 2017
2
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.
U.S.
PREMIUM BEEF, LLC
By:
/s/ Stanley D. Linville
Stanley D. Linville
Chief Executive Officer
Date:   May 8, 2017
3