Summary of BON TON STORES INC

Changes in Registrant's Certifying Accountant, Financial Statements and Exhibi

Item 4.01 Changes in Registrant's Certifying Accountant.

On October 1, 2009, The Bon-Ton Stores, Inc. (the "Company") was notified that the audit practice of Beard Miller Company LLP ("Beard"), the independent registered public accounting firm for The Bon-Ton Stores, Inc. Retirement Contribution Plan (the "Plan"), was combined with ParenteBeard LLC ("ParenteBeard") in a transaction pursuant to which Beard combined its operations with ParenteBeard and certain of the professional staff and partners of Beard joined ParenteBeard either as employees or partners of ParenteBeard.

The Plan is required to file this Form 8-K as notification that ParenteBeard succeeds Beard as the Plan's independent registered public accounting firm.

The report of independent registered public accounting firm of Beard regarding the Plan's financial statements for the fiscal years ended December 31, 2008 and 2007 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the years ended December 31, 2008 and 2007, and during the interim period from the end of the most recently completed fiscal year through October 1, 2009, the date of resignation, there were no disagreements with Beard on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Beard would have caused it to make reference to such disagreement in its reports. None of the "reportable events" described under Item 304(a)(1)(v) of Regulation S-K occurred during the years ended December 31, 2008 and 2007 or during the interim period from the end of the most recently completed fiscal year through October 1, 2009.

The Plan provided Beard with a copy of the foregoing disclosures, and a letter from Beard confirming its agreement with these disclosures is attached as Exhibit 16.1 to this report.