UNITED STATES
			SECURITIES AND EXCHANGE COMMISSION
				Washington, D.C. 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 19, 2007


				THE EVEREST FUND, L.P.
		(Exact name of registrant as specified in its charter)

                 		Iowa 			0-17555 	    42-1318186
      (State or other jurisdiction
      of incorporation) 	(Commission file number) (IRS Employer
      							Identification No.)


			1100 North 4th Street
				Suite 143
			Fairfield, Iowa 52556
		(Address of principal executive offices)

Registrant's telephone number, including area code: (641) 472-5500

	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 Securities
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))










On September 18, 2007, Spicer Jeffries LLP resigned as The Everest
Fund, LP's principal independent accountant.
        Spicer Jeffries LLP resigned due to the rules under the
Sarbanes-Oxley Act of 2002 regarding partner rotation.  Spicer
Jeffries LLP will not be considered independent with respect to
the Everest Fund, LP. for the December 31, 2007 audit. The
report on the financial statements prepared by Spicer Jeffries
LLP for the years ended December 31, 2006, 2005 and 2004 did
not contain an adverse opinion or a disclaimer of opinion, nor
was it qualified or modified as to audit scope or accounting
principles.  We did not have any disagreements with Spicer
Jeffries LLP on any accounting principles or practices, financial
statement disclosure, or auditing scope or procedure.
        We provided Spicer Jeffries LLP with a copy of this
Form 8-K prior to its filing with the Securities and Exchange
Commission and requested that they furnish us with a letter
addressed to the Securities and Exchange Commission stating
whether they agreed with the statements made in this Form
8-K and, if not, stating the aspects with which they do not
agree. A copy of the letter provided by Spicer Jeffries LLP
is attached to this Form 8-K as Exhibit A.
                Neither Everest Fund, LP nor anyone on our
behalf consulted Spicer Jeffries LLP on any matter relating
to the application of accounting principles to a specific
completed or contemplated transaction or the type of audit
opinion that might be rendered on our financial statements.



Exhibit A


Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously the principal accountants for Everest Fund, LP
and, under the date of March 15, 2007, we reported on the
financial statements of Everest Fund, LP as of and for the years
ended December 31, 2006, 2005 and 2004.  Effective September 17,
2007, Spicer Jeffries LLP is resigning as the principal accountants
due to the rules under the Sarbanes-Oxley Act of 2002 regarding
partner rotation. We regret taking this action but due to the
partner rotation rule as stated above, Spicer Jeffries LLP will
not be considered independent with respect to the Everest Fund, LP s
December 31, 2007 audit.  We have read Everest Fund, LP s
statements included under Item 4 of its Form 8-K dated September 18,
2007, and we agree with such statements.

/s/ SPICER JEFFRIES LLP
Greenwood Village, Colorado
September 18, 2007





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 19, 2007.



      THE EVEREST FUND, L.P.

      By: Everest Asset Management, Inc.,
      General Partner

      By: /s/ Peter Lamoureux


        Peter Lamoureux
        President, Secretary, Treasurer and Director