U.S. SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported): March 17, 2000 Commission File No. 0-22524 REAL GOODS TRADING CORPORATION (Exact name of small business issuer as specified in its charter) California 68-0227324 (State or other jurisdiction of (IRS Employer incorporation or organization) Identification Number) 3440 Airway Drive, Santa Rosa California 95403 (Address of principal executive offices) (Zip Code) Issuer's telephone number, including area code: (707) 542-2600 Item 4. Changes in Registrant's Certifying Accountant. The Registrant hereby incorporates by reference the information contained in Attachment A hereto in response to this Item 4. SIGNATURES Pursuant to the requirements on 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. REAL GOODS TRADING CORPORATION (Registrant) Date: March 17, 2000 By:[S]LESLIE B. SEELY Leslie B. Seely Chief Financial Officer ATTACHMENT A Item 4. Changes in Registrant's Certifying Accountant. On March 11, 2000, the Board of Directors of Real Goods Trading Corporation unanimously approved the engagement of Moss Adams LLP as the principal auditors for the Company. The Audit Committee concurred in that decision. As such, Deloitte & Touche LLP have been replaced as of March 11, 2000. The following information complies with Item 304 of Regulation S-K, Reg. 229.304. (a)(1)(i) The former accountants, Deloitte & Touche LLP have been dismissed as of March 11, 2000; (a)(1)(ii) Deloitte & Touche's opinions on the financial statements for the years ended March 31, 1999 and 1998 were unqualified; (a)(1)(iii) The decision to change accountants was approved by the Board of Directors of Real Goods Trading Corporation on March 11, 2000; the Audit Committee joined in that decision. Also on March 11, 2000 the Board of Directors and the Audit Committee unanimously approved the appointment of Moss Adams LLP. (a)(1)(iv) There have been no disagreements with Deloitte & Touche LLP on any accounting principles, practices, financial statement disclosures, or audit scope procedures. (a)(1)(v) Not applicable. Deloitte & Touche LLP's letter addressing the above comments appears as Exhibit I to this filing. Exhibit I March 17, 2000 Securities and Exchange Commission Mail Stop 11-3 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4 of Form 8-K of Real Goods Trading Corporation dated March 14, 2000. With regards to information contained in item (a)(1)(iii), we have no basis for agreeing or disagreeing with such comment. Yours truly, [S]DELOITTE & TOUCHE LLP Deloitte & Touche LLP