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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K
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CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED): OCTOBER 13, 2005
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THE EVEREST FUND, L.P.
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
IOWA 0-17555 42-1318186
(STATE OR OTHER JURISDICTION (COMMISSION FILE NUMBER) (IRS EMPLOYER
OF INCORPORATION) 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
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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))
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ITEM 8.01 OTHER EVENTS.
On October 13, 2005, Refco Inc. ("Refco"), the parent company of Refco
LLC and Refco Capital Markets, Ltd. ("RCM") the futures commission merchant and
foreign currency broker, respectively, for The Everest Fund, L.P. (the "Fund"),
announced that liquidity within RCM was no longer sufficient to continue
operations and that it had imposed a 15 day moratorium on all of its activities
to protect the value of that business. Subsequently, Refco and certain of its
subsidiaries, including RCM, filed for bankruptcy protection. Attached as
Exhibit 99.1 to this Form 8-K, and incorporated herein by reference, is a Letter
to Limited Partners dated October 20, 2005 discussing these events that was
distributed by the Fund on October 20, 2005.
ITEM 9.01 EXHIBITS
(c) Exhibits
EXHIBIT NO. EXHIBIT DESCRIPTION
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99.1 Letter to Limited Partners dated October 20, 2005
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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: October 20, 2005
THE EVEREST FUND, L.P.
By: Everest Asset Management, Inc.,
General Partner
By: /s/ Peter Lamoureux
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Peter Lamoureux
President, Secretary, Treasurer and Director
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EXHIBIT INDEX
EXHIBIT NO. EXHIBIT DESCRIPTION
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99.1 Letter to Limited Partners dated October 20, 2005