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
October 28, 2005
CSI BUSINESS FINANCE, INC.
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(Exact Name of Registrant as Specified in Charter)
Florida 02-27569 65-0847995
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
109 North Post Oak Lane, Suite 422, Houston, Texas 77024
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (713) 621-2737
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Not Applicable
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(Former Name or Former Address, If Changed Since Last Report)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:
|_| Written communications pursuant to Rule 425 under the Securities Act (17
CFR 230.425)
|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
ITEM 4.01. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous Independent Accountants
(1) (i) Effective October 28, 2005, CSI Business Finance, Inc. (formerly
Heath Express USA, Inc. and hereinafter referred to as the "Registrant")
dismissed Salberg & Company, P.A. ("Salberg") as its independent registered
public accounting firm.
(ii) Salberg's report on the Registrant's financial statements for
the past two (2) fiscal years, which includes Salberg's sole report for the
fiscal year ended December 26, 2004, did not contain an adverse opinion or a
disclaimer of opinion, and was not qualified as to uncertainty, audit scope, or
accounting principles; however, the report included an explanatory paragraph
wherein Salberg expressed substantial doubt about the Registrant's ability to
continue as a going concern.
(iii) The change of independent registered public accountants was
approved by the Registrant's Board of Directors on October 28, 2005.
(iv) During the Registrant's most recent two (2) fiscal years, which
includes the sole report on the Registrant's financial statements for the year
ended December 26, 2004, as well as the subsequent interim period through
October 28, 2005, there were no disagreements on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedures, which disagreements if not resolved to their satisfaction would have
caused them to make reference in connection with their opinion to the subject
matter of the disagreement.
(v) During the Registrant's most recent two (2) fiscal years, which
includes the sole report on the Registrant's financial statements for the year
ended December 26, 2004, as well as the subsequent interim period through
October 28, 2005, Salberg did not advise the Registrant of any of the matters
identified in Item 304(a)(1)(iv)(B) of Regulation S-B.
(vi) The Registrant has requested Salberg to furnish a letter addressed to
the United States Securities & Exchange Commission stating whether it agrees
with the statements made by the Registrant and, if not, stating the respects in
which it does not agree.
(b) New Independent Accountants
On October 28, 2005, the Registrant engaged Thomas Leger & Co., L.L.P.
("Thomas Leger") as its independent registered public accounting firm to audit
the Registrant's financial statements. The Registrant did not consult Thomas
Leger on any matters described in Item 304(a)(2)(i) or (ii) of Regulation S-B
during the Registrant's two (2) most recent fiscal years or any subsequent
interim period prior to engaging Thomas Leger.
ITEM 9.01. Financial Statements and Exhibits.
(a) not applicable
(b) not applicable
(c) Exhibit No. Description:
EXHIBIT DESCRIPTION LOCATION
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Exhibit 99.1 Letter dated October 31, 2005, Provided
from Salberg & Company, P.A. herewith
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
Date: November 1, 2005 CSI BUSINESS FINANCE, INC.
By: /s/ Timothy J. Connolly
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Name: Timothy J. Connolly
Title: Chief Executive Officer
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