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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report: April 1, 1999
AQUA CLARA BOTTLING AND DISTRIBUTION CORPORATION
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(Exact name of registrant as specified in its charter)
COLORADO
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(State of other jurisdiction of incorporation)
333-44315 84-1352529
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(Commission (IRS Employer
File Number) Identification No.)
1315 CLEVELAND STREET, CLEARWATER, FLORIDA 33755
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(Address of Principal Executive Offices) (Zip Code)
727/446-2999
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Phone Number
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
a) The Company's auditing firm of Pender Newkirk & Company, CPAs, 100
South Ashley Dr., Suite 1650, Tampa, Florida 33602, was dismissed
by letter dated April 1, 1999.
b) Pender Newkirk has not issued any adverse opinions, qualified
opinions or disclaimers during their tenure as Company's auditors.
c) The change in auditing firms was approved by the Company's Board
of Directors.
d) There have been no disagreements between Company and its auditors
which would have affected auditors' opinions or reports.
e) Auditors have not advised Company of any situations which would
have qualified as a "reportable event" during their tenure as
Company's auditors.
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Company has engaged the accounting firm of
Tedder, James, Worden & Associates, P.A.
200 East Robinson Street, Suite 425
Orlando, FL 32801
as its new independent accountant as of April 1, 1999. Company has not
consulted with its new independent accountant nor sought its advice on any
matters during the two most recent fiscal years or any subsequent interim
period.
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 CLARA BOTTLING & DISTRIBUTION, INC.
Date: April 7, 1999 by: /s/ John C. Plunkett
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John C. Plunkett
President and duly
authorized Officer
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[Pender Newkirk & Company Certified Public Accountants Letterhead]
April 7, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Aqua Clara Bottling & Distribution, Inc.
File Ref. No. 333-44315
Dear SEC Representative:
We were previously the principal accountants for Aqua Clara Bottling &
Distribution, Inc. and, under the date of May 27, 1998, we reported on the
consolidated financial statements of the company as of and for the years ended
April 4, 1998 and March 31, 1997. Our appointment as principal accountants was
terminated. We have read the statements of Aqua Clara Bottling & Distribution,
Inc. included under Item 4 of its Form 8-K dated April 7, 1999 and we agree with
such statements.
Very truly yours,
/s/ Pender Newkirk & Company
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Pender Newkirk & Company
Certified Public Accountants