8-K/A

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A
(Amendment No. )

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 4, 2010

Nash-Finch Company

(Exact name of registrant as specified in its charter)

Delaware	0-785	41-0431960
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

7600 France Avenue South, Edina, Minnesota	55435
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (952) 832-0534

Not Applicable

(Former name or former address, if changed since last report.)

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:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Explanatory Note

Nash Finch Company (the “Company”) is filing this Current Report on Form 8-K/A as Amendment No. 1 to its Current Report on Form 8-K (the “Form 8-K”) filed with the Securities and Exchange Commission (the “Commission”) on March 4, 2010 solely to disclose that certain line item description corrections were made to the table entitled “Derivation of Consolidated EBITDA” included in the Nash-Finch Company Press Release Dated March 4, 2010 filed as an exhibit to the Form 8-K and to file such corrected table as an exhibit to this Form 8-K/A. No other information contained in the Form 8-K is amended by this Form 8-K/A.

Item 2.02. Results of Operations and Financial Condition.

As previously reported in the Form 8-K filed by Company, on March 4, 2010, Nash-Finch Company (“Nash Finch”) issued a press release announcing its results for the fiscal year ended January 2, 2010.

The Company’s revised financial information is included as Exhibit 99.1 to this Amendment to Current Report on Form 8-K/A and is incorporated by reference herein.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits. The following exhibit is filed as part of this Current Report on Form 8-K/A:

Exhibit No.	Description
99.1	Revised Derivation of Consolidated EBITDA

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	NASH-FINCH COMPANY
Date: March 17, 2010	By:	/s/ Robert B. Dimond
		Name:	Robert B. Dimond
		Title:	Executive Vice President and Chief Financial Officer

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NASH-FINCH COMPANY
EXHIBIT INDEX TO CURRENT REPORT ON FORM 8-K/A

Exhibit No.	Description
99.1	Revised Derivation of Consolidated EBITDA

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EX-99.1

Exhibit 99.1

Derivation of Consolidated EBITDA (in thousands)

FY 2009

	2009			2009			2009			2009			Rolling
	Qtr 1			Qtr 2			Qtr 3			Qtr 4			4 Qtrs
Earnings before income taxes	$	17,526			16,114			31,655			(41,545	)		23,750
Add/(deduct)
LIFO		—			(287	)		(445	)		(2,301	)		(3,033	)
Depreciation and amortization		9,335			9,372			12,592			9,304			40,603
Interest expense		5,304			5,840			7,621			5,607			24,372
Special Charge		—			—			—			6,020			6,020
Goodwill impairment		—			—			—			50,927			50,927
Gain on the acquistion of a business		(6,682	)		—			—			—			(6,682	)
Gain on litigation settlement		—			—			(7,630	)		—			(7,630	)
Closed store lease costs		1,066			—			425			1,644			3,135
Asset Impairment		—			898			840			722			2,460
Stock Compensation		3,307			2,408			1,706			1,663			9,084
Gains on sale of real estate		—			—			(54	)		—			(54	)
Subsequent cash payments on non-cash charges		(617	)		(714	)		(712	)		(772	)		(2,815	)
Total Consolidated EBITDA	$	29,239			33,631			45,998			31,269			140,137

FY 2008

	2008			2008			2008			2008			Rolling
	Qtr 1			Qtr 2			Qtr 3			Qtr 4			4 Qtrs
Earnings (loss) before income taxes	$	16,281			13,838			13,029			10,643			53,791
Add/(deduct)
LIFO		1,134			2,397			8,360			7,849			19,740
Depreciation and amortization		9,032			8,703			11,643			9,051			38,429
Interest expense		6,117			6,759			7,556			6,034			26,466
Closed store lease costs		(2,094	)		99			480			(317	)		(1,832	)
Asset Impairment		395			401			694			1,065			2,555
Stock Compensation		1,943			2,022			3,013			1,814			8,792
Subsequent cash payments on non-cash charges		(2,184	)		(612	)		(787	)		(635	)		(4,218	)
Total Consolidated EBITDA	$	30,624			33,607			43,988			35,504			143,723

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