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 EARLIEST REPORTED EVENT - MARCH 4, 2004
THE ENCHANTED VILLAGE, INC.
(Exact name of Registrant as specified in its charter)
DELAWARE 000-11991 30-0091294
(State or other jurisdiction of (Commission (IRS Employer
incorporation) File Number) Identification Number)
936A BEACHLAND BOULEVARD, SUITE 13
VERO BEACH, FLORIDA 32963
(Address of principal executive offices)
(772) 231-7544
(Registrant's telephone number, including area code)
(772) 231-5947
(Issuer's facsimile number, including area code)
645 BEACHLAND BOULEVARD
VERO BEACH, FLORIDA 32963
(Former name or former address, if changed since last report)
ITEM 4.
CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
In January 2004 Want & Ender CPA, PC, our certifying accountant, advised us that
they had not registered with the Public Company Accounting Oversight Board
(PCAOB) and did not intend to do so. While Want & Ender did not formally resign
or decline to stand for re-election as our certifying accountant, it advised
management that our company should retain a PCAOB registered firm to audit its
financial statements for the year ended January 31, 2004. On March 4, 2004, our
board of directors voted to dismiss the firm of Want & Ender as our company's
certifying accountant and retain a successor auditor.
The report of Want & Ender on our financial statements for the years ended
January 31, 2002 and 2003 did not contain an adverse opinion or disclaimer of
opinion. However, the report contained a fourth explanatory paragraph to reflect
the going concern issues occasioned by our history of operating losses and our
negative cash flow from operations.
During the years ended January 31, 2002 and 2003 and the subsequent interim
periods, there were no disagreements between our company and Want & Ender on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which, if not resolved to Want & Ender's
satisfaction, would have caused them to make reference to the subject matter of
the disagreement in connection with their report. During the years ended January
31, 2002 and 2003 and the subsequent interim periods, Want & Ender did not
advise our company with respect to any of the matters specified in
sub-paragraphs (A) through (D) of Item 304(a)(1)(v) of Regulation S-K.
We have provided a copy of this Current Report on Form 8-K to Want & Ender and
asked them to furnish a letter addressed to the Commission stating whether or
not they agree with the foregoing statements, and if not, the respects in which
they disagree. A copy of the letter provided by Want & Ender is attached as an
exhibit to this report.
On March 4, 2004, Hein & Associates LLP, was elected to succeed Want & Ender as
our certifying accountant and retained to audit our financial statements for the
year ended January 31, 2004. During the two most recent fiscal years, our
company has not consulted Hein & Associates LLP with respect to either (a) the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
our financial statements; or (b) any matter that was either subject of a
disagreement or a reportable event specified in sub-paragraphs (a)(1)(iv) or
(a)(1(v) of Item 304 of Regulation S-K).
(C) EXHIBITS.
16.1 Letter from Want & Ender CPA, PC
Re: Change in Certifying Accountant
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, The
Enchanted Village, Inc. has caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.
THE ENCHANTED VILLAGE, INC.
April 1, 2004
By: /s/ KEVIN R. KEATING
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Kevin R. Keating, President and sole Director