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
December 11, 2003
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Date of Report
(Date of Earliest Event Reported)
SANGUINE CORPORATION
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(Exact Name of Registrant as Specified in its Charter)
Nevada 0-24480 95-4347608
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(State of other (Commission File No.) (IRS Employer I.D. No.)
Jurisdiction)
101 East Green Street, #11
Pasadena, California 91105
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(Address of Principal Executive Offices)
(626) 405-0079
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(Registrant's Telephone Number)
N/A
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(Former Name of Former Address if changed Since Last Report)
Item 4. Change in Registrant's Certifying Accountant
On December 11, 2003, upon approval of Sanguine's board of directors, we
appointed H J & Associates as Sanguine's independent auditors and
determined not to reappoint Tanner + Company. The report of Tanner + Company
on the financial statements as of and for the fiscal year ended
December 31, 2002, did not contain an adverse opinion or disclaimer of opinion
and was not qualified or modified as to uncertainty, audit scope, or
accounting principles except that Tanner + Company issued an explanatory
paragraph in its fiscal 2002 and 2001 reports as to Sanguine's ability to
continue as a going concern. During the years ended December 31, 2002 and
2001 and through the date of this Current Report on Form 8-K, there were no
disagreements with Tanner + Company on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure,
which if not resolved to Tanner + Company's satisfaction, would have caused
it to make reference to the subject matter in connection with its report on
the Company's consolidated financial statements for such years; and there were
no reportable events as defined in Item 304(a)(1)(v) of Regulation S-B.
Sanguine did not consult H J & Associates with respect to the
application of accounting principles as to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
the Company's financial statements, or any other matters or reportable events
as set forth in Items 304(a)(1)(iv) and (v) of Regulation S-B.
Sanguine has provided a copy of this disclosure to Tanner + Company in
compliance with the provisions of Item 304 (a) (3) of Regulation S-B. See
Exhibit 16.1 Letter from Tanner + Company to the Securities and Exchange
Commission dated December 18, 2003.
Item 7. Financial Statements and Exhibits.
Exhibit No. Exhibit Description
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16.1 Letter from Tanner + Company
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the Registrant has duly caused this Current Report to be signed on its behalf
by the undersigned hereunto duly authorized.
SANGUINE CORPORATION
Date: 12/22/03 /s/ Thomas C. Drees
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Thomas C. Drees, Ph.D.
CEO, President and Chairman of the
Board of Directors