UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
450 Fifth Street NW
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 April 13, 2004
MILLER DIVERSIFIED CORPORATION
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(Exact Name of Registrant as Specified in its Charter)
Colorado 01-19001 84-1070932
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(State or Other Jurisdiction (Commission File (I.R.S. Employer
of Incorporation) Number) Identification Number)
23360 Weld County Road 35 80645
La Salle, Colorado
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(Address of Principal Executive Offices) (Zip Code)
(970) 284-5556
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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. Change of Registrant's Certifying Accountant
(a) (i) The Registrant has engaged Comiskey & Company, P.C. to audit its
restated financial statements at August 31, 2002 and for the year then ended to
be included in an amended Form 10-KSB with respect to such period, and to audit
the Registrant's financial statements as of and for the fiscal year ended August
31, 2003 to be included in Form 10-KSB in connection therewith. Comiskey &
Company, P.C. will also review the restated intervening reports on Form 10-QSB,
as required. Comiskey & Company, P.C.'s address is 789 Sherman Street, Suite
440, Denver, Colorado 80203, telephone number: (303) 830-2255. Comiskey &
Company, P.C. has informed the Registrant that its auditors' report should be
provided on or before May 31, 2004, but that completion estimate is subject to
extension if required by the circumstances.
(ii) This engagement is effective April 13, 2004. Schumacher and Associates
was dismissed on April 8, 2004.
(iii) Comiskey & Company, P.C. has not performed previous independent
accounting services to the Registrant.
(iv) Comiskey & Company, P.C. will have the opportunity to review the
Registrant's disclosures, its previous financial statements, and the opportunity
to furnish to the Registrant a letter addressed to the Securities and Exchange
Commission containing any new information, clarification of the Registrant's
expression of its views, or the respects in which it does not agree with the
statements made by the Registrant in previous financial statements, or in its
Form 8-K filed with the Securities and Exchange Commission on April 12, 2004.
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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.
Miller Diversified Corporation
April 13, 2004 /s/ James E. Miller
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Date James E. Miller
President, Principal Executive
Officer, Principal Financial Officer,
and Director
April 13, 2004 /s/ Clark A. Miller
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Date Clark A. Miller
Secretary-Treasurer, Principal
Marketing Officer and Director
April 13, 2004 /s/ Norman M. Dean
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Date Norman M. Dean
Chairman of the Board and Director
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