U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF
OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report: July 29 , 2004
SAFE ALTERNATIVES CORPORATION OF AMERICA, INC.
(Exact Name of registrant as specified in its Charter)
Florida 000-21627 06-1413994
- ------------------------ ------------------ -------------------
(State of Incorporation) Commission File No. (IRS Employer
Identification No.)
2614 Main St., Dallas, TX 75226
- ---------------------------------------- -------------------
(Address of principal executive offices) (Zip Code)
Registrant's telephone number:(214) 670-0005
(Registrant's former name and address)
440 Main Street, Ridgefield, CT 06877
Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Pursuant to Item 304 of Regulation S-B the registrant states:
(a) (1)(i) On July 26, 2004, the Registrant's certifying independent accountant,
S.W. Hatfield, C.P.A. was dismissed.
(ii) The financial statements reported on by S.W. Hatfield, C.P.A. were
not subject to an adverse or qualified opinion, or a disclaimer of opinion and
were not modified as to uncertainty, audit scope or accounting principles during
the past two fiscal years, and interim periods, with the exception that S.W.
Hatfield, C.P.A. did issue a going concern opinion which appears Note C of the
Company's financial statements which are a part of the Form 10-KSB Annual Report
for the period ending December 31, 2003;
(iii) Not Applicable.
(iv) (A) There were no disagreements related to accounting principles
or practices, financial statement disclosure, internal controls or auditing
scope or procedure during the past two fiscal years and interim periods,
including the interim period up through the date the relationship ended.
(B) Not applicable;
(C) Not applicable;
(D) Not applicable; and
(E) Not applicable.
(2) On July 26, 2004, we engaged a replacement independent certifying
accountant named Sutton Robinson Freeman & Co., P.C., Certified Public
Accountants located in Tulsa, Oklahoma.
(i) Not applicable; and
(ii) Not applicable.
(3) The Registrant has provided to S.W. Hatfield, C.P.A., its former
independent certifying accountant, a copy of the disclosures contained in this
Item 4 and the Registrant has requested a letter from S.W. Hatfield, C.P.A.,
addressed to the Commission, confirming the statements made by the Registrant in
this Item 4.
(b) Not applicable.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS.
(a) Financial Statements of business acquired. Not Applicable
(b) Pro Forma financial information. Not Applicable
(c) Index to Exhibits.
Exhibit Number Description
(16) Letter from S.W. Hatfield, C.P.A. pursuant to Item
304(a)(3) of Regulation S-B
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.
SAFE ALTERNATIVES CORPORATION
OF AMERICA, INC.
Dated: July 29, 2004
/s/ Dale Hensel
-----------------------------
By: Dale Hensel
Title: President