SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15 (d)
of the Securities Exchange Act of 1934
Date of Report:June 11, 2004
Synergy Brands, Inc.
(Exact name of registrant as specified in its charter)
Delaware 0-19409 22-2993066
(State of incorporation) (Commission File No.) (IRS Employer
Identification No.)
1175 Walt Whitman Road, Melville, New York 11747
(Address of principal executive offices) (zip code)
Registrant's telephone number, including area code: (631) 424-5500
Not Applicable
(Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant
Grant Thornton LLP was previously the principal accountants for Synergy Brands,
Inc. ("the Registrant"). On May 28, 2004, that firm's appointment as principal
accountants was terminated by the Registrant and Holtz Rubenstein LLP was
engaged as principal accountants. The decision to change accountants was
approved by the Board of Directors and Audit Committee thereof of the
Registrant, subject to shareholder approval sought at the Registrant's scheduled
Annual Meeting.
In connection with the audits of the two fiscal years ended December 31, 2003,
and the subsequent interim period through May 28, 2004, there were no
disagreements with Grant Thornton LLP, on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedures,
which disagreements if not resolved to their satisfaction would have caused them
to make reference in connection with their opinion to the subject matter of the
disagreement.
The audit reports of Grant Thornton LLP on the consolidated financial statements
of the Registrant as of and for the two years ended December 31, 2003, did not
contain any adverse opinion or disclaimer of opinion, nor was it qualified or
modified as to uncertainty, audit scope, or accounting principles.
During the two years ended December 31, 2003 and the subsequent interim period
preceding the termination of Grant Thornton LLP on May 28, 2004, no reportable
events occurred in connection with the relationship between Grant Thornton LLP,
and the Registrant.
A letter from Grant Thornton LLP is attached as Exhibit 16 to this Form 8-K/A.
This Form 8-K/A is an amendment to the 8-K filed with the SEC on June 3, 2004.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
(c) Exhibits
16. Letter of Grant Thornton LLP Dated June 10, 2004.
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
Synergy Brands, Inc.
By: /s/ Mair Faibish
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Mair Faibish
Chairman of the Board
By: /s/ Mitchell Gerstein
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Mitchell Gerstein
Chief Financial Officer
Dated: June 11, 2004