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): August 29, 2003
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COMMISSION FILE NUMBER #000-1024048
NEVADA HOMELIFE, INC. 33-0680443
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(State of other (Exact name of registrant as (I.R.S. Employer
jurisdiction of specified in its charter) Identification No.)
incorporation or
organization
9475 Heil Avenue, Suite D
Fountain Valley, CA 92708
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(Address of principal executive officers) (Zip Code)
Registrant's telephone number, including area code (714) 418-1414
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous independent accountants
(i) On March 23, 2003, HomeLife, Inc.'s (the "Registrant") Audit
Committee participated in and approved the decision of Schwartz
Levitsky Feldman llp to resign as the Registrant's independent
accountants effective immediately.
(ii) The reports of Schwartz Levitsky Feldman llp on the financial
statements for the past two fiscal years ending May 31, 2002 and
2001 contained no adverse opinion or disclaimer of opinion and
were not qualified or modified as to uncertainty, audit scope or
accounting principle.
(iii) In connection with its audits for the two most recent fiscal
years and through August 29, 2003, there have been no
disagreements with Schwartz Levitsky Feldman llp on any matter
of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements
if not resolved to the satisfaction of Schwartz Levitsky Feldman
llp would have caused them to make reference thereto in their
report on the financial statements for such years.
(iv) The Registrant has requested that Schwartz Levitsky Feldman llp
furnish it with a letter addressed to the SEC stating whether or
not it agrees with the above statements. A copy of such letter,
dated August 29, 2003, is filed as Exhibit 16 to this Form 8-K.
(b) New independent accountants
(i) The Registrant engaged Rotenberg & Co., LLP, as its new
independent accountants effective for the audit of the
Registrant's financial statements for the year ending May 31,
2003. During the two most recent fiscal years and through August
29, 2003, the Registrant has not consulted with Rotenberg & Co.,
LLP regarding either (i) the application of accounting
principles to a specified transaction, either completed or
proposed; or the type of audit opinion that might be rendered on
the Registrant's financial statements, and neither a written
report was provided to the Registrant nor oral advice was
provided that Rotenberg & Co., LLP concluded was an important
factor considered by the Registrant in reaching a decision as to
the accounting, auditing or financial reporting issue; or (ii)
any matter that was the subject of a disagreement, as the term
is defined in Item 304(a)(1)(iv) of Regulation S-B and the
related instructions to Item 304 of Regulation S-B.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
Exhibit Number Description
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16 Letter from Schwartz Levitsky Feldman llp dated August 29,
2003
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.
SHEFFIELD PHARMACEUTICALS, INC.
Dated: August 29, 2003 By: /s/ Andrew Cimerman
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Andrew Cimerman
President and Chief Executive Officer