UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 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) September 26, 2007 ------------------ Culp, Inc. ---------- (Exact Name of Registrant as Specified in its Charter) North Carolina 0-12781 56-1001967 ----------------------------- ------------------------ ------------------- (State or Other Jurisdiction (Commission File Number) (I.R.S. Employer of Incorporation) Identification No.) 1823 Eastchester Drive High Point, North Carolina 27265 ----------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) (336) 889-5161 ----------------------------------------------------- (Registrant's Telephone Number, including area code) Not Applicable ----------------------------------------------------- (Former Name or Address, if changed from 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: |_| 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)) CULP, INC. Index Page ---- Item 4.01 - Changes in Registrant's Certifying Accountant 3 Signatures 4 2 Item 4.01. Changes in Registrant's Certifying Accountant On September 26, 2007, the Registrant engaged Grant Thornton LLP as the new independent accountant of Registrant. The engagement was approved by the Audit Committee of the Board of Directors of the Registrant. During the years ended April 29, 2007 and April 30, 2006, and through September 26, 2007, Registrant has not consulted with Grant Thornton LLP regarding any of the matters or reportable events set forth in Items 304(a)(2)(i) or (ii) of Regulation S-K. 3 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. Date: September 27, 2007 CULP, INC. By: /s/ Kenneth R. Bowling Name: Kenneth R. Bowling Title: VP & Chief Financial Officer 4