NEW ALBANY, NY – NASDAQ issued a non-compliance letter to Bob Evans Farms, Inc. after the company was late filing its second-quarter earnings form. NASDAQ rules require the timely filing of all required periodic financial reports with the Securities and Exchange Commission.

In a statement, Bob Evans Farms noted: "...the company is in the process of finalizing the Second Quarter Form 10-Q. During the second quarter, the company adjusted prior period balances related to income tax liabilities, property, plant and equipment and other individually insignificant items. The company believes the impact of these adjustments is not material to any of the prior years. However, the cumulative effect of these adjustments is expected to be material to the current year."

The company must submit by Feb. 9, 2014 a plan to regain NASDAQ compliance. NASDAQ may grant Bob Evans Farms up to 180 days to regain compliance if the exchange accepts the company's plan.