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: July 29, 2005
DESERT HEALTH PRODUCTS, INC.
(Exact name of registrant as specified in its charter)
Arizona
(State or other jurisdiction of incorporation or organization)
86-0699108
(IRS Employer Identification Number)
8221 East Evans Road
Scottsdale Arizona 85260
(Address of principal executive offices)
Johnny Shannon, President
Desert Health Products, Inc.
8221 East Evans Road
Scottsdale Arizona 85260
(Name and address of agent for service)
(480) 951-1941
(Telephone number, including area code of agent for service)
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SECTION 4 - MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
1. i. Desert Health Products, Inc., an Arizona
corporation ("Registrant") primary accountant, Semple
& Cooper, LLP was dismissed by the Registrant on July
29, 2005.
ii. No reports on the financial statements prepared by
Semple & Cooper, LLP over the past two years
contained any adverse opinion or disclaimer of
opinion, or was qualified or modified as to
uncertainty, audit scope, or accounting principals,
except for concerns about the Company's ability to
continue as a going concern.
iii. The decision to change accountants was, recommended
and approved by the Board of Directors, on July 29,
2005.
iv. During the registrant's two most recent fiscal years,
and the subsequent interim period through July 29,
2005 (the date of dismissal), there were no
disagreements with Semple & Cooper, LLP on any matter
of accounting principals or practices, financial
statement disclosure, or auditing scope of procedure,
which disagreements, if not resolved to the
satisfaction of Semple & Cooper, LLP would have
caused it to make reference to the subject matter of
the disagreements in connection with its report.
2. i. The registrant retained the services of the
accounting firm of Malone & Bailey, PC on July 29,
2005 as their principal accountant.
ii. During the Registrant's fiscal years ended December
31, 2003 and 2004 and any later interim period,
including the interim up to and including the date
the relationship with Semple & Cooper, LLP ceased the
registrant did not contact the new accountant prior
to its engaging the new accountant regarding the
application of accounting principals to a specified
transaction, or the type of audit opinion that might
be rendered on the registrant's financial statements.
iii. During the Registrant's fiscal years ended December
31, 2003 and 2004, and any later interim period,
including the interim up to and including the date
the relationship with Semple & Cooper, LLP ceased the
registrant did not contact the new accountant prior
to its engaging the new accountant regarding any
matter that was either the subject of a disagreement
or a reportable event.
iv. During the two most recent fiscal years and the
subsequent interim period through July 29, 2005 the
registrant did not contact the new accountant prior
to its engaging the new accountant regarding
any matter that was a reportable event (as provided
in Item 304(a)(iv)(B) of Regulation S-B) during the
Registrant's fiscal years ended December 31, 2003
and 2004, and any later interim period, including
the interim up to and including the date the
relationship with Semple & Cooper, LLP ceased.
3. The Registrant has provided a copy of this report, on or prior to
the date of filing this report with the Commission, to Semple &
Cooper, LLP and requested that they furnish the Registrant with a
letter addressed to the Commission stating his approval of or
disagreement with the disclosures made herein. Such letter will be
filed with the Commission upon receipt by the Registrant, but not
later than ten days following the filing of this report.
SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
Financial Statements
None
Exhibits
16 - Letter re change in certifying accountant (to be filed by
amendment).
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.
DESERT HEALTH PRODUCTS, INC.
By: /s/Johnny Shann
---------------------------------
Johnny Shannon, President
Date: August 5, 2005