Item 2.02 Results of Operations and Financial Condition.
Ferrellgas, Inc. Audited Financial Statements Deloitte & Touche LLP, an independent registered public accounting firm, has audited the consolidated balance sheets of Ferrellgas, Inc., the general partner of Ferrellgas Partners, L.P. and Ferrellgas, L.P., and subsidiaries as of July 31, 2008 and 2007, and the related consolidated statements of earnings, stockholders' equity (deficiency), and cash flows for each of the three years in the period ended July 31, 2008. See Exhibit 99.15 for the audited financial statements and the report of the independent registered public accounting firm related hereto.
These audited financial statements and report of the independent registered public accounting firm dated October 22, 2008, and filed herewith, are incorporated by reference in Amendment No. 1 to Registration Statement Nos. 333-134867, 333-137961 and 333-130193, in Registration Nos. 333-121350, 333-115765 and 333-132337 on Form S-3, in Registration Statement No. 333-132340 on Form S-4, and in Post-Effective Amendment No. 1 to Registration Statement Nos. 333-87633 and 333-84344 of Ferrellgas Partners, L.P. and subsidiaries on Form S-8. See Exhibit 23.1 hereto for the independent registered public accounting firm's consent.
These audited financial statements and report of the independent registered public accounting firm dated October 22, 2008, and filed herewith are incorporated by reference in Registration Statement No. 333-132337-01 of Ferrellgas Partners Finance Corp. on Form S-3. See Exhibit 23.2 hereto for the independent registered public accounting firm's consent. Item 9.01 Financial Statements and Exhibits.
The following materials are filed as exhibits to this Current Report on Form 8-K.
Exhibit 23.1 - Consent of Deloitte & Touche LLP, independent registered accounting firm, for the certain use of its report appearing in the Current Report on Form 8-K of Ferrellgas Partners, L.P., as filed with the Securities and Exchange Commission on December 9, 2008.
Exhibit 23.2 - Consent of Deloitte & Touche LLP, independent registered accounting firm, for the certain use of its report appearing in the Current Report on Form 8-K of Ferrellgas Partners Finance Corp., as filed with the Securities and Exchange Commission on December 9, 2008.
Exhibit 99.15 - Audited consolidated balance sheets of Ferrellgas, Inc. as of July 31, 2008 and 2007, and the related consolidated statements of earnings, stockholders' equity (deficiency), and cash flows for each of the three years in the period ended July 31, 2008.

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