SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
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Date of report (Date of earliest event reported): October 29, 2002
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LUCILLE FARMS, INC.
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(Exact Name of Registrant as Specified in Charter)
Delaware 1-12506 13-2963923
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(State or Other Juris- (Commission File No.) (IRS Employer
diction of Incorporation) Identification No.)
150 River Road, Montville, New Jersey 07045
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (973) 334-6030
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N/A
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(Former Name or Former Address, if Changed Since Last Report)
ITEM 4. Changes in Registrant's Certifying Accountant.
On October 29, 2002, Lucille Farms, Inc. (the "Company") was notified
by Citrin Cooperman & Company LLP ("Citrin Cooperman"), its independent
accountant, that Citrin Cooperman will be resigning as the Company's independent
accountant for the fiscal year ending March 31, 2003 because Citrin Cooperman
has chosen to cease auditing public companies (such resignation to take effect
immediately after the filing of the Company's Quarterly Report on Form 10-Q for
the quarter ended September 30, 2002). The Company is in the process of
identifying a replacement independent accountant.
During the Company's two most recent fiscal years and through October
29, 2002, there were no disagreements with Citrin Cooperman 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
Citrin Cooperman, would have caused Citrin Cooperman to make reference to the
subject matter of the disagreement in its report. None of Citrin Cooperman's
reports on the Company's financial statements for either of the past two years
contained an adverse opinion or disclaimer of opinion, or was qualified or
modified as to uncertainty, audit scope, or accounting principles.
In addition, there were no reportable events in accordance with Item
304(a)(1)(v)(A)-(D) of Regulation S-K.
The Company requested that Citrin Cooperman furnish it with a letter
addressed to the Securities and Exchange Commission stating whether Citrin
Cooperman agrees with the above statements. A copy of the letter, dated November
4, 2002, is filed as an exhibit hereto.
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ITEM 7. Financial Statements, Pro Forma Financial Information and Exhibits
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(c) Exhibits.
16. Letter from Citrin Cooperman & Company, LLP to the
Securities and Exchange Commission dated November 4,
2002.
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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 hereunto duly authorized.
LUCILLE FARMS, INC.
By: /s/ Alfonso Falivene
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Alfonso Falivene, President
Date: November 4, 2002
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Exhibit Index
No. Description
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16. Letter from Citrin Cooperman & Company, LLP
to the Securities and Exchange Commission
dated November 4, 2002
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