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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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 reported) December 14,2000
Aqua Vie Beverage Corporation
(Exact name of registrant as specified in its chapter)
WA 000-24801- 820506425
(State or other jurisdiction) (Commission File Number) (IRS Employer
Identification No.)
333 South Main St.
PO Box 6759
Ketchum, Idaho 83340
(zip code)
Registrant's telephone number, including area code 208-622-7792
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(former name or former address, if changed since last report)
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Item 4. Changes in registrant's Certifying Accountant.
(a)(1)
Al Jorgensen, CPA resigned as principal independent accountant for the Company
as of December 14, 2000, in conjunction with a change of position.
His reports on the financial statements for either of the past two years did not
contain an adverse opinion, disclaimer of opinion, or modification as to
uncertainty, audit scope, or accounting principles.
The Board did not initiate the resignation.
There were no disagreements with the former accountant on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope of procedure.
(a)(2)(i) Webster & Williams was introduced to the Company by Mr. Jorgensen, and
subsequently engaged as principal independent accountants as of December 15,
2000. They have not provided any work to date under said engagement except for
standard review of the 10-Q filed December 15, 2000. They did not provide any
written view thereon, but did provide assistance in preparation of the
Managements Discussion and Analysis. The former accountant was not consulted on
said issues, as he resigned immediately prior to the review of their filing.
Item 7. Financial Statements and Exhibits.
Exhibits.
Number Description
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99.1 Letter from Alan Jorgenson respecting review of this Report.
The letter with respect to this report by Mr. Jorgensen will
be filed upon receipt.
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.
Aqua Vie Beverage Corporation
(Registrant)
Date December 20, 2000 /s/ THOMAS GILLESPIE
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By: Thomas Gillespie, President