CURRENT REPORT FOR ISSUERS SUBJECT TO THE
1934 ACT REPORTING REQUIREMENTS
FORM 8-K
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act
August 19, 2004
Date of Report
(Date of Earliest Event Reported)
Amarillo Biosciences, Inc.
(Exact name of registrant as specified in its charter)
Texas 0-20791 75-1974352
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
4134 BUSINESS PARK DRIVE
AMARILLO, TEXAS 79110-4225
(Address of principal executive offices (zip code))
(806) 376-1741
(Registrant's telephone number, including area code)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
Malone & Bailey, PLLC (the "Former Accountant") was dismissed on August 19, 2004
as the Amarillo Biosciences, Inc.'s independent auditors. Malone & Bailey's
report dated April 16, 2004, on the Amarillo Biosciences, Inc.'s consolidated
balance sheet of Amarillo Biosciences, Inc. as of December 31, 2003, and the
related consolidated statements of operations, stockholders' equity, and cash
flows for each of the two years then ended, did not contain an adverse opinion
or disclaimer of opinion, or qualification or modification as to uncertainty,
audit scope, or accounting principles, except that the report indicated that the
Company has suffered recurring losses and its need to raise additional capital
that raise substantial doubt about its ability to continue as a going concern.
In connection with the audit of the Amarillo Biosciences, Inc.'s financial
statements, and in the subsequent interim period, there were no disagreements
with Malone & Bailey, PLLC on any matters of accounting principles or practices,
financial statement disclosure, or auditing scope and procedures which, if not
resolved to the satisfaction of Malone & Bailey PLLC would have caused Malone &
Bailey, PLLC to make reference to the matter in their report. The Amarillo
Biosciences, Inc. has requested Malone & Bailey, PLLC to furnish it a letter
addressed to the Commission stating whether it agrees with the above statements.
A copy of that letter, dated August 19, 2004 is filed as Exhibit 16 to this Form
8-K. Lopez, Blevins, Bork & Associates, L.L.P. was engaged on August 19, 2004 as
the Amarillo Biosciences, Inc.'s principal accountant to audit the financial
statements of the Amarillo Biosciences, Inc. The decision to change accountants
was approved by the Board of Directors.
During the years ended December 31, 2003 and 2002 and subsequent to December 31,
2003 through the date hereof, neither the Amarillo Biosciences, Inc. nor anyone
on its behalf consulted with Lopez, Blevins, Bork & Associates, L.L.P. regarding
either 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 Amarillo Biosciences, Inc.'s consolidated financial statements,
nor has Lopez, Blevins, Bork & Associates, L.L.P. provided to the Amarillo
Biosciences, Inc. a written report or oral advice regarding such principles or
audit opinion or any matter that was the subject of a disagreement or reportable
events set forth in Item 304(a)(iv) and (v), respectively, of Regulation S-K
with the Amarillo Biosciences, Inc.'s former accountant.
The Amarillo Biosciences, Inc. has requested Lopez, Blevins, Bork & Associates,
L.L.P. review the disclosure in this report on Form 8-K and provided Lopez,
Blevins, Bork & Associates, L.L.P. the opportunity to furnish the Amarillo
Biosciences, Inc. with a letter addressed to the Commission containing any new
information, clarification of the Amarillo Biosciences, Inc.'s expression of its
views, or the respects in which Lopez, Blevins, Bork & Associates, L.L.P. does
not agree with the statements made by the Amarillo Biosciences, Inc. in this
report. Lopez, Blevins, Bork & Associates, L.L.P. has advised the Amarillo
Biosciences, Inc. that no such letter need be issued.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
(c) EXHIBITS
16.1 Letter from Malone & Bailey, PLLC regarding change in certifying
accountant.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Current Report on Form 8-K to be signed on its
behalf by the undersigned hereunto duly authorized.
Amarillo Biosciences, Inc.
By: /s/ Joseph M. Cummins
--------------------------
Joseph M. Cummins
Chief Executive Office
Dated: August 19, 2004