SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
AMENDMENT TO CURRENT REPORT
FILED PURSUANT TO SECTION 12., 13. OR 15(d)
JETBORNE INTERNATIONAL, INC.
(Exact name of Registrant as specified in its charter)
AMENDMENT NO. 1
The undersigned registrant hereby amends the following items, financial
statements, exhibits or other portions of its Current Report dated April 13,
1998 on Form 8-K as set forth in the pages attached hereto;
(List all such items, financial statements, exhibits or other
portions amended)
This Amendment to the Current Report on Form 8-K dated April 13, 1998
adds:
Item 7. Financial Statements and Exhibits to file a Reg. S-K, Item 601(b)(16)
letter regarding Change in Certifying Accountant reflecting the principal
accountant's disagreement with statements of the Registrant made in the
current report concerning the registration of the Registrant's principal
accountant pursuant to Reg. S-K, Item 304(a)(3).
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this amendment to be signed on its behalf by the
undersigned, thereunto duly authorized.
JETBORNE INTERNATIONAL, INC.
May 20, 1998 BY:/s/Ephriam Brodatch
Ephriam Brodatch, President
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
April 13, 1998
(Date of Report)
JETBORNE INTERNATIONAL, INC.
Delaware 0-16039 59-2768257
(State of Other Juris- (Commission (IRS Employer Iden-
diction of Incorporation) File Number) tification Number)
8361 Northwest 64th Street
Miami, Florida 33166
(Address of Principal Executive Offices) (Zip Code)
(305) 591-2999
(Registrant's Telephone Number)
None
(Former Name or Former Address, if Changed Since Last Report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(b) The Registrant has engaged a new independent certifying
accountant as its principal accountant to audit the Company's financial
statements. The new auditor, Schmidt, Raines, Trieste, Dickensen & Adams,
P.L., with offices in Boca Raton, Florida, was engaged on April 13, 1998. The
new independent auditor was engaged specifically as the principal accountant
to audit the Registrant's financial statements for the fiscal year ended April
30, 1997 following the prior resignation of the Company's former independent
certifying accountant, Norman A. Eliot & Co. The new Auditor has also been
engaged to prepare and audit the Company's financial statements for the
"stub"-period ending December 31, 1998 coincident with the Company's decision
to change its accounting year as previously reported from April 30th to
December 31st.
The Company's former auditor has been authorized by the Company to
provide the Company's new auditor with information, consultation or
documentation without limit or restraint.
Neither the Registrant nor anyone on the Registrant's behalf has
consulted the newly engaged accountant regarding the application of accounting
principles to a specified transaction or with respect to the type of audit
opinion that might be rendered on the Registrant's financial statements.
There has been no written report or oral advice provided which was a factor
considered by the Registrant in reaching a decision on any matter.
There was no disagreement or any reportable event in connection with the
Registrant's change of accountants for the fiscal year ended April 30, 1997 or
for the newly determined "stub"-period ended December 31, 1997.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibits:
(b)(10) Letter regarding Change in Certifying Accountant dated May 7,
1998 (received by Registrant May 12, 1998)
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
JETBORNE INTERNATIONAL, INC.
Dated: May 20, 1998
BY:/s/Ephriam Brodatch
Ephriam Brodatch, President