UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
January 14, 2005
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Date of Report
(Date of earliest event reported)
TOFUTTI BRANDS INC.
(Exact name of registrant as specified in its charter)
Delaware 1-9009 13-3094658
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
50 Jackson Drive Cranford, New Jersey 07016
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(Address of principal executive offices and zip code)
(908)272-2400
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(Registrant's telephone number, including area code)
Not Applicable
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(Former name or former address, if changed since last report)
ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
In accordance with Item 304 of Regulation S-B, the following
information pertains to the change in Registrant's Certifying Accountant.
(i) Wiss & Company, LLP has notified the Registrant that it will not
stand for reappointment as the Registrant's independent accountants effective
January 14, 2005.
(ii) Wiss & Company, LLP did not qualify their audit opinion for any of
the past two fiscal years as to uncertainty, audit scope or accounting
principles.
(iii) There were no disagreements with Wiss & Company, LLP on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure in any of the two most recent fiscal years or any
later interim period.
(iv) None of the kinds of events listed in (A) or (B) of Item
304(a)(1)(iv) of Regulation S-B occurred during either of the Registrant's two
most recent fiscal years or any later interim period.
(v) Wiss & Company, LLP has been asked to provide a letter addressed to
the SEC stating whether they agree with the above statements. This letter will
be filed by amendment by the Registrant in accordance with the requirements of
Item 304 of Regulation S-B.
(vi) On January 18, 2005, the Audit Committee of the Registrant
appointed Amper, Politziner & Mattia P. C. as the Registrant's independent
accountants.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
Exhibit 16 Letter re change in certifying accountants
SIGNATURE
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 thereunto duly authorized.
Date: January 25, 2005 TOFUTTI BRANDS INC.
(Registrant)
By: /s/Steven Kass
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Steven Kass
Chief Financial Officer