UNITED STATES
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 OF 1934
Date of Report (Date of earliest event reported) November 21, 2003
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Life Resources, Incorporated
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(Exact name of registrant as specified in its charter)
California 0-7655 93-0475404
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
101 East Redlands Boulevard, Suite 211, Redlands, California 92373
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (909) 793-3000
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
A. PREVIOUS INDEPENDENT AUDITOR
1. BENNETT BLOCK ACCOUNTANCY CORPORATION RESIGNED FROM
ITS POSITION AS THE INDEPENDENT AUDITOR FOR THE
REGISTRANT ON NOVEMBER 21, 2003, DUE TO THE FIRM'S
INABILITY TO OBTAIN INSURANCE COVERAGE TO PERFORM
AUDITING SERVICES FOR PUBLICLY-HELD COMPANIES.
2. BENNETT BLOCK ACCOUNTANCY CORPORATION'S ACCOUNTANT'S
REPORTS ON THE FINANCIAL STATEMENTS OF THE REGISTRANT
AS OF AND FOR THE YEARS ENDED JUNE 30, 1998 AND 1997
CONTAIN NO ADVERSE OPINION OR DISCLAIMER OF OPINION
AND WERE NOT QUALIFIED AS TO AUDIT SCOPE OR
ACCOUNTING PRINCIPLES. SUCH REPORTS WERE MODIFIED TO
INCLUDE AN EXPLANATORY PARAGRAPH DISCUSSING
SUBSTANTIAL DOUBT AS TO THE REGISTRANT'S ABILITY TO
CONTINUE AS A GOING CONCERN.
3. THE REGISTRANT'S BOARD OF DIRECTORS APPROVED THE
RESIGNATION OF THE CERTIFYING ACCOUNTANT.
4. IN CONNECTION WITH THE AUDITS OF THE REGISTRANT'S
LAST TWO FISCAL YEARS ENDED JUNE 30, 1998 AND 1997
AND THROUGH NOVEMBER 21, 2003, THERE HAS BEEN NO
DISAGREEMENT BETWEEN THE REGISTRANT AND BENNETT BLOCK
ACCOUNTANCY CORPORATION ON ANY MATTER OF ACCOUNTING
PRINCIPLES OR PRACTICES, FINANCIAL STATEMENT
DISCLOSURE OR AUDITING SCOPE OR PROCEDURES, WHICH
DISAGREEMENT WOULD HAVE CAUSED THE FIRM TO MAKE A
REFERENCE TO THE SUBJECT MATTER OF THE DISAGREEMENT
IN CONNECTION WITH ITS REPORTS.
5. DURING THE FISCAL YEARS ENDED JUNE 30, 1998 AND 1997
AND THROUGH NOVEMBER 21, 2003, THE REGISTRANT HAS NOT
BEEN ADVISED OF ANY MATTERS DESCRIBED IN REGULATION
S-K, ITEM 304(a) (1) (v).
6. BENNETT BLOCK ACCOUNTANCY CORPORATION HAS FURNISHED A
LETTER ADRESSED TO THE SECURITIES AND EXCHANGE
COMMISSION STATING WHETHER IT AGREES WITH THE
STATEMENTS CONTAINED ABOVE. A COPY OF THIS LETTER IS
ENCLOSED AS EXHIBIT A.
B. EXHIBITS - EXHIBIT A BENNETT BLOCK ACCOUNTANCY CORPORATION
LETTER
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 THEREUNTO DULY AUTHORIZED.
Date: November 21, 2003 By: /s/ J. ROBERT WEST, M..D.
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J. Robert West, M.D., President