EFTA Document EFTA01382425

Amendment No. 3 to Form S-1 Table of Contents REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Management Board of AB Acquisition LLC: We have audited the accompanying consolidated balance sheets of AB Acquisition LLC and its subsidiaries (the "Company") as of February 28, 2015 and February 20, 2014, and the related consolidated statements of operations and comprehensive (loss) income, cash flows, and members' (deficit) equity for the 53 weeks ended February 28, 2015 and the 52 weeks ended February 20, 2014 and February 21, 2013. The financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, such consolidated financial statements present fairly, in all material respects, the financial position of AB Acquisition LLC and subsidiaries as of February 28, 2015 and February 20, 2014, and the results of their operations and their cash flows for the 53 weeks ended February 28, 2015 and the 52 weeks ended February 20, 2014 and February 21, 2013, in conformity with accounting principles generally accepted in the United States of America. Deloilie & Touche LLP Boise, Idaho July 7, 2015 (August 25, 2015 as to the change in the Company's method of accounting for the presentation of debt issuance costs described in Note 1 and as to the effects of the restatement described in Note 2) F-26 hill). %kW V.. sce.go% Archk es edgar data' 1646972 000119312515335826'd900395dsla.htm110 14'2015 9:03:02 AR CONFIDENTIAL - PURSUANT TO FED. R. GRIM. P. 6(e) CONFIDENTIAL DB-SDNY-0081774 SDNY_GM_00227958 EFTA01382425