SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K/A AMENDMENT NO. 3 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 ------------- BIOGAN INTERNATIONAL, INC. - -------------------------------------------------------------------------------- (Exact name of registrant as specified in its Charter) Delaware 0-31479 58-1832055 - ---------------------------- ------------ ------------------- (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 7213 Potomac Drive, Boise, Idaho 83704 - -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (208) 376-8500 ------------------------------ Not Applicable - -------------------------------------------------------------------------------- (Former name or former address, if changed since last report) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. This Amendment No. 3 to Current Report on Form 8-K is filed by Biogan International, Inc. (the "Company") with the Securities and Exchange Commission for the purpose of filing the letter by the Company's former accountants, Bersch Accounting, which is required to be filed in connection with the Company's disclosure concerning changes in the Company's accountants. A copy of such letter is attached hereto as Exhibit 16.4. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (a) FINANCIAL STATEMENTS OF BUSINESSES ACQUIRED. Not applicable. (b) PRO FORMA FINANCIAL INFORMATION. Not applicable. (c) EXHIBITS. 16.4 Letter from Bersch Accounting to the Securities and Exchange Commission regarding the Company's disclosures in Amendment No. 2 to Current Report on Form 8-K. -2- 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: April 2, 2001 BIOGAN INTERNATIONAL, INC. By:/S/ Kerry D. Smith ------------------------------------- Kerry D. Smith, Chief Financial Officer -3-