UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of the Securities and Exchange Act of 1934
Date of Report (Date of earliest reported): January 23, 2004
BEVSYSTEMS INTERNATIONAL, INC.
(Exact name of registrant as specified in charter)
Florida 333-44315 84-1352529
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
1315 Cleveland Street, Clearwater, Florida 33755
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (727) 446-2999
ITEM 4. Change in Registrant's Certifying Accountant
On January 23, 2004, Bevsystems International, Inc., a Florida corporation
(the "Company"), notified Massella & Associates, CPA, PLLC ("Massella"), its
independent public accountants, that the Company was terminating its services,
effective as of that date. On February 2, 2004, the Company engaged Wolinetz,
Lafazan & Company, P.C. ("Wolinetz") as its principal independent accountant.
This decision to dismiss Massella and engage Wolinetz was ratified by the Board
of Directors of the Company.
During the fiscal year ended March 29, 2003 and through January 23, 2004,
(i) there were no disagreements between the Company and Massella on any matter
of accounting principles or practices, financial statement disclosure or
auditing scope or procedure which, if not resolved to the satisfaction of
Massella would have caused Massella to make reference to the matter in its
reports on the Company's financial statements, and (ii) Massella's report on the
Company's financial statements did not contain any adverse opinion, disclaimer
of opinion, or modification or qualification of opinion, except that Massella's
report on the financial statements for the year ended March 29, 2003 contains an
explanatory paragraph indicating that there is substantial doubt as to the
Company's ability to continue as a going concern. During the fiscal year ended
March 29, 2003 and through January 23, 2004, there were no reportable events as
the term described in Item 304(a)(1)(iv) of Regulation S-B.
During the two most recent fiscal years and through January 23, 2004, the
Company has not consulted with Wolinetz regarding either:
1. the application of accounting principles to any specified transaction,
either completed or proposed, or the type of audit opinion that might
be rendered on the Company's financial statements, and neither a
written report was provided to the Company nor oral advice was
provided that Wolinetz concluded was an important factor considered by
the Company in reaching a decision as to the accounting, auditing or
financial reporting issue; or
2. any matter that was either subject of disagreement or event, as
defined in Item 304(a)(1)(iv)(A) of Regulation S-B and the related
instruction to Item 304 of Regulation S-B, or a reportable event, as
that term is explained in Item 304(a)(1)(iv)(A) of Regulation S-B.
The Company has requested that Massella furnish it with a letter addressed
to the Securities and Exchange Commission stating whether it agrees with the
above statements. A copy of such letter, dated February 3, 2004, is filed as
Exhibit 16.1 to this Form 8-K.
ITEM 7. Financial Statements and Exhibits
1. Letter from Massella & Associates, CPA, PLLC, dated February 3, 2004.
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.
BEVSYSTEMS INTERNATIONAL, INC.
Date: February 5, 2004 /s/Robert Tatum
Robert Tatum,
Chief Executive Officer