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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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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): August 1, 2005
REGENT TECHNOLOGIES, INC.
(Exact name of registrant as specified in charter)
Colorado 000-09519 84-0807913
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
6727 Hillcrest Ave., Suite E
Dallas, Texas 75205
(Address of principal executive offices)
(214) 507 9507
(Registrant's telephone number, including area code)
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 (see General Instruction A.2. below):
[ ] 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))
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ITEM 4.01: CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Effective August 8, 2005, Turner, Stone & Company, L.L.P. ("Turner Stone") was
engaged as the independent certified public accountant of Regent Technologies,
Inc. (the "Company") as its principal independent auditor to audit the
financial statements of the Company for the years ending December 31, 1999
through December 31 2004, and simultaneously the Company dismissed Salmon,
Beach and Company, P.C. (the "Former Auditor").
The report of the Company's Former Auditor for the fiscal years ended
December 31, 1998 and 1997 contained no adverse opinions or disclaimer of
opinion or qualification, except a statement that because of the inadequacy of
the accounting records for 1998, they were unable to form an opinion regarding
the amounts at which accounts payable were recorded. Also, the Former Auditor's
report of the financial statements for the fiscal years ended December 31, 1998
and 1997 did contain a going concern comment in respect of the Company's
recurring losses from operations and net capital deficiency.
The decision to change accountants was recommended, authorized and
approved by the board of directors of the Company.
During the period from the engagement of the Former Auditor through the
date of the dismissal of the Former Auditor, including the Company's most
recent fiscal year and the subsequent interim period, there were no
disagreements with the Former Auditors, whether or not resolved, on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which, if not resolved to the Former Auditor's
satisfaction, would have caused it to make reference to the subject matter of
the disagreement(s) in connection with its report.
The Company has requested the Former Auditor to furnish it a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the above statements. A copy of that letter, dated August 18, 2005, is
filed as Exhibit 16.1 to this Form 8-K.
Item 9.01. Financial Statements and Exhibits.
C. Exhibits.
16.1 Letter re change in certifying accountant
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: August 18, 2005
REGENT TECHNOLOGIES, INC.
By: /s/ David A. Nelson
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David A. Nelson
President and Chief Executive Officer