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): ~~December~~February 17, ~~2000~~2001

Marketing Specialists Corporation

(Exact name of registrant as specified in its charter)

Delaware (State or other ~~Jurisdiction~~jurisdiction of incorporation or organization) 0-24667 (Commission file number) 04-3411833 (IRS employer identification no.)

17855 N. Dallas Parkway, Suite 200
Dallas, Texas 75287

(Address and zip code of principal executive offices)

Registrant's telephone number, including area code:
(972) 349-6200

_________________________________

Merkert American Corporation 490 Turnpike Street Canton, Massachusetts 02021 (Former name and address)

Item 45. ~~Changes~~Other ~~in Registrant's Certifying Accountant~~Events

~~Following~~ On ~~the~~February ~~consummation of the merger between Dallas~~7, ~~Texas-based Richmont Marketing Specialists Inc. ("Richmont") and Merkert American Corporation ("Merkert") on August 18~~2001, ~~1999,~~ the ~~surviving company, renamed Marketing Specialists Corporation (the "~~Registrant~~"),~~ ~~continued~~issued ~~its~~a ~~engagement~~press ofrelease ~~its~~announcing ~~certifying accountant, Arthur Andersen, LLP ("Andersen"). Registrant has now determined~~ that it is inexpanding its ~~best~~services ~~interests~~ to ~~change~~include ~~auditors.~~a ~~Therefore,~~new ~~effective~~Retail ~~December~~Drug 1,Division ~~2000,~~that ~~Andersen is dismissed and PricewaterhouseCoopers LLP ("PwC")~~ will enhance ~~replace~~its ~~Andersen~~focus ason servicing the ~~ongoing~~non-grocery ~~certifying accountant for Registrant~~sector. ~~This~~A ~~change~~copy ~~was recommended and approved by Registrant's Audit Committee and Board~~ of ~~Directors~~this ~~effective~~press asrelease ~~of December 1, 2000. Registrant maintains a high regard for Andersen and~~ is ~~grateful~~filed ~~for~~as ~~the~~Exhibit ~~work it has performed~~99.1 hereto.

          The reports of Andersen for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. During Registrant's two most recent fiscal years and subsequent interim periods preceding the date of this report there were no:
(i) Disagreements between Registrant and Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of Andersen, would have caused them to make reference to the subject matter of the disagreement or disagreements in their reports on the financial statements for such years.
(ii) Reportable events involving Andersen that would have required disclosure under Item 304(a)(1)(v) of Regulation S-K.
          The Registrant requested, and Andersen has furnished, a letter addressed to the Securities and Exchange Commission stating that Andersen agrees with the above statements that pertain to Andersen. A copy of such letter, dated December 1, 2000, is filed as Exhibit 16.1 to this Form 8-K.
Item 7.   Financial Statements, Pro Forma Financial Information and Exhibits

(c)	Exhibits
	The following Exhibits are filed herewith:
	16.1	Letter from Arthur Andersen LLP to the Securities and Exchange Commission pursuant to Item 304(a)(3) of Regulation S-K

(c) Exhibits

The following Exhibits are filed herewith:

                        99.1 Press Release issued by the Registrant on February 7, 2001
                                    announcing that it is expanding its services to include a new
                                    Retail Drug Division that will enhance its focus on servicing
                                    the non-grocery sector.

[SIGNATURE PAGE FOLLOWS]

SIGNATURE

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

MARKETING SPECIALISTS CORPORATION By:~~_______________________________________~~ ~~Terry~~TIMOTHY LM. ~~Crump~~BYRD ~~Executive~~___________________________________ ~~Vice~~Timothy ~~President~~M. ~~and~~Byrd Chief Financial Officer

Date: ~~December~~February 19, ~~2000~~2001

EXHIBIT INDEX

Exhibit No.	Description	~~Description~~
16.1*		Letter from Arthur Andersen LLP to the Securities and Exchange Commission pursuant to Item 304(a)(3) of Regulation S-K
99.1*	Press Release issued by the Registrant on February 7, 2001 announcing that it is expanding its services to include a new Retail Drug Division that will enhance its focus on servicing the non-grocery sector.

* filed herewith

Exhibit 16.1

Arthur Andersen LLP

December 1, 2000

Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549

Re: Marketing Specialists Corporation

Commissioners:

We have read Item 4 of Marketing Specialists Corporation's Form 8-K dated December 1, 2000 and are in agreement with the statements contained therein.

Yours truly,

/s/ Arthur Andersen LLP

Arthur Andersen LLP

	(i)	Disagreements between Registrant and Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of Andersen, would have caused them to make reference to the subject matter of the disagreement or disagreements in their reports on the financial statements for such years.
	(ii)	Reportable events involving Andersen that would have required disclosure under Item 304(a)(1)(v) of Regulation S-K.

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