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 Amarillo Biosciences, Inc.'s independent auditors. Malone & Bailey's audit
reports as of December 31, 2003 and 2002 and for the two years then on Amarillo
Biosciences, Inc.'s consolidated financial statements 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.
During the two most recent fiscal years ended December 31, 2003 and 2002 and in
the subsequent interim periods through the date of dismissal, 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.
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 Amarillo Biosciences, Inc.'s principal accountant to audit
the financial statements of 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 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 Amarillo Biosciences, Inc.'s consolidated financial statements, nor
has Lopez, Blevins, Bork & Associates, L.L.P. provided to 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.
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 Amarillo
Biosciences, Inc. with a letter addressed to the Commission containing any new
information, clarification of 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 Amarillo Biosciences, Inc. in this report.
Lopez, Blevins, Bork & Associates, L.L.P. has advised 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