UNITED STATES 			SECURITIES AND EXCHANGE COMMISSION 				Washington, D.C. 20549 				 FORM 8-K AMENDED 				CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): date November 6, 2009 				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)) Date: November 6, 2009 National Futures Association Compliance Department 300 South Riverside Plaza, #1800 Chicago, IL 60606 Commodity Futures Trading Commission Three Lafayette Centre 1155 21st Street, N.W. Washington, DC 20581 RE: Replacement of Accountant The Everest Fund, L.P. (NFA ID# P001601) Please be notified that on November 3, 2009 The Everest Fund, L.P. has dismissed its independent registered accounting firm, McGladrey & Pullen, LLP. On November 7, 2009 they were replaced with Donahue Associates, LLC, 27 Beach Road- C05A Monmouth Beach, NJ 07750. McGladrey & Pullen LLP was the Company's auditor for years 2007 and 2008. The decision to change accountants was recommended and approved by the board of directors. During two most recent years and subsequent interim period before McGladrey and Pullen, LLP were dismissed there were no disagreements on any matter of accounting principles or practices, financial statement disclosure, auditing scope or procedures or compliance with the applicable rules of the Commission. There were no reportable events under 304(a)(1)(v) of Regulation SK. McGladrey & Pullen, LLP's reports on The Everest Fund, L.P.'s financial statements for fiscal years 2007 and 2008, did not contain any adverse opinion, disclaimer of opinion or qualification. We provided McGladrey & Pullen, LLP with a copy of this Form 8-K Amended 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 amended and, if not, stating the aspects with which they do not agree. A copy of the letter provided by McGladrey & Pullen LLP is attached to this Form 8-K amended as Exhibit A. Neither Everest Fund, L.P. nor anyone on our behalf consulted Donahue Associates, LLC 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. There has not been any consulting with the new auditors up through the date of engagement. Exhibit A Re: 	Change of Accountants 	The Everest Fund, L.P. (NFA ID# P001601) November 6, 2009 Securities and Exchange Commission Washington, D.C. 20549 Commissioners: We have read The Everest Fund, L.P.'s statements included under Item 4.01 of its Form 8-K filed on November 6, 2009 and we agree with such statements concerning our firm. Sincerely, McGladrey & Pullen, LLP 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: November 12, 2009 THE EVEREST FUND, L.P. By: Everest Asset Management, Inc., General Partner By: /s/ Peter Lamoureux Peter Lamoureux President, Secretary, Treasurer and Director