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: ~~April~~May 2913, 2013

AMERICAN CRYSTAL SUGAR COMPANY

(Exact name of registrant as specified in its charter)

Minnesota		33-83868; 333-11693; and 333-32251		84-0004720
(State or other jurisdiction of Incorporation)		(Commission) File Number)		(I.R.S. Employer Identification No.)

101 NORTH THIRD STREET
MOORHEAD, MN 56560		(218) 236-4400
(Address of principal executive offices)		(Registrant’s telephone number)

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))

Item 47.01 ~~Changes~~Regulation inFD ~~Registrant’s Certifying Accountant~~Disclosure

On May 13, 2013, American Crystal Sugar Company (bCompany) ~~Engagement~~ announced to its shareholders that the Company’s Board of ~~CliftonLarsonAllen~~Directors ~~LLP~~revised the planting tolerance for the 2013 crop year to .82 to .92 acres per Preferred Share. The Board of Directors had previously set the planting tolerance for the 2013 crop year at .82 to .87 acres per Preferred Share. The Board of Directors retains the authority to adjust planting levels up or down depending on circumstances that develop throughout the year.

OnThis ~~April 29~~report contains forward-looking statements and information based upon assumptions by the Company’s management. These forward-looking statements can be identified by the use of forward-looking terminology such as “expects”, ~~2013~~“believes”, ~~after~~“will” ~~approval~~or similar verbs or expressions. If any of management’s assumptions prove incorrect or should unanticipated circumstances arise, the Company’s actual results could materially differ from those anticipated by ~~its~~such ~~Audit~~forward-looking ~~Committee~~statements. The differences could be caused by a number of factors or combination of factors, ~~American~~including, ~~Crystal~~but ~~Sugar~~not ~~Company~~limited (to, those factors influencing the Company) ~~entered~~and ~~into~~its anbusiness ~~engagement~~which ~~agreement~~are ~~with~~described ~~CliftonLarsonAllen~~in “Risk ~~LLP~~Factors” tosection ~~serve~~contained asin the Company’s ~~independent~~Annual ~~public~~Report ~~accountants~~on Form 10-K for ~~its~~ fiscal year ~~ending~~2012. Readers ~~August 31,~~are ~~2013~~urged to consider these factors when evaluating any forward-looking statement. The Company undertakes no obligation to update any forward-looking statements in this report to reflect future events or developments.

During the Company’s two most recent fiscal years ended August 31, 2011 and 2012, and interim period subsequent to August 31, 2012, the Company has not consulted with CliftonLarsonAllen LLP on items regarding either (1) the application of accounting principles to a specific transaction, either completed or proposed; (2) the type of audit opinion that might be rendered on the Company’s financial statements; or (3) the subject matter of any disagreement (as defined in Item 304 (a)(1)(iv) or Regulation S-K) or reportable event (as defined in Item 304 (a)(1)(v) or Regulation S-K) with the Company’s former auditor.SIGNATURES

~~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 thereunto duly authorized.

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.

		AMERICAN CRYSTAL SUGAR COMPANY


Dated:	May 14, 2013	/s/ Teresa Warne
		By:	Teresa Warne
		Its:	Chief Accounting Officer

		AMERICAN CRYSTAL SUGAR COMPANY
Dated:	April 30, 2013	/s/ Teresa Warne
		By:	Teresa Warne
		Its:	Chief Accounting Officer

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