SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
AMENDMENT NO. 2 TO
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported) March 5, 2001
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BIOGAN INTERNATIONAL, INC.
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(Exact name of registrant as specified in its Charter)
Delaware 0-31479 58-1832055
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
7213 Potomac Drive, Boise, Idaho 83704
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (208) 376-8500
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Not Applicable
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(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
This Amendment No. 2 to the Current Report on Form 8-K filed with the
Securities and Exchange Commission (the "SEC") on March 15, 2001 (the
"Resignation 8-K") by Biogan International, Inc. (the "Company"), is filed with
the SEC for the purpose of filing the letter by the Company's former
accountants, Bersch Accounting (the "Former Auditors"), which is required to be
filed in connection with the Company's disclosure concerning changes in the
Company's accountants (the "Response Letter"). The Company received the Response
Letter from the Former Auditors on March 23, 2001, and a copy of such letter is
attached hereto as Exhibit 16.3.
The Company and the Former Auditors continue to have certain
disagreements, as described in the Resignation 8-K, as amended, and the Response
Letter, which disagreements the parties appear to be unable to resolve.
The Company has requested that the Former Auditors furnish it with a
letter addressed to the SEC stating whether they agree with the above
statements. The Company will file a copy of the Former Auditor's response letter
by an amendment to this report on Form 8-K/A.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(a) FINANCIAL STATEMENTS OF BUSINESSES ACQUIRED. Not applicable.
(b) PRO FORMA FINANCIAL INFORMATION. Not applicable.
(c) EXHIBITS.
16.1 Letter from Bersch Accounting to the Company
regarding resignation (filed on March 8, 2001 as
Exhibit 16.1 to the Company's Current Report on Form
8-K and incorporated herein by reference).
16.2 Letter from Bersch Accounting to the SEC regarding
resignation (filed on March 8, 2001 as Exhibit 16.2
to the Company's Current Report on Form 8-K and
incorporated herein by reference).
16.3 Letter from Bersch Accounting to the SEC regarding
the Company's disclosures in this Amendment No. 1 to
Form 8-K/A.
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SIGNATURE
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.
Date: March 27, 2001 BIOGAN INTERNATIONAL, INC.
By: /S/ KERRY SMITH
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Kerry D. Smith, Chief Financial Officer
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