UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A (Amendment No. 2)
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): March 16, 2004
Desert Health Products, Inc.
(Exact name of registrant specified in charter)
Arizona 000-27931 86-0699108
(State of (Commission File (IRS Employer
Incorporation) Number) Identification No.)
8221 East Evans Road
Scottsdale, Arizona 85260
(Address of principal executive offices) (Zip Code)
(480) 951-1941
(Registrant's telephone number, including area code)
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(Former name or former address, if changed since last report)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) On March 16, 2004, Desert Health Products, Inc. (the "Registrant") dismissed
James E. Raftery CPA, PC ("Raftery") as its independent auditor. The
Registrant's Board of Directors approved the dismissal of Raftery. Raftery
audited the Registrant's financial statements for the fiscal years ended
December 31, 2002 and 2001.
Raftery's report on the Registrant's financial statements for the fiscal years
ended December 31, 2002 and 2001 did not contain any adverse opinion or
disclaimer of opinion and were not qualified as audit scope or accounting
principles. The reports of Raftery for the fiscal years ended December 31, 2002
and 2001 were prepared assuming that the Registrant will continue as a
going-concern. However, as discussed in the notes to the financials for the
fiscal years ended December 31, 2002 and 2001, Raftery identified adverse
financial conditions that raised substantial doubt about the Registrant's
ability to continue as a going-concern. During the fiscal years ended December
31, 2001, 2002 and 2003 and until the date of this Report, there were no
disagreements between the Registrant and Raftery on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure which, if not resolved to the satisfaction of Raftery, would have
caused Raftery to make reference to the subject matter of the disagreement in
connection with its reports. The decision to replace Raftery was not the result
of any disagreement between Raftery and the Registrant on any matter of
accounting principle or practice, financial statement disclosure or audit
procedure.
The Registrant furnished Raftery with a copy of this Report on Form 8-K/A prior
to filing with the Securities and Exchange Commission (the "SEC"). The
Registrant also requested that Raftery furnish a letter addressed to the SEC
stating whether it agrees with the statements made in this Report. A copy of
Raftery's letter to the SEC is filed with this Report as Exhibit 16.1.
(b) On March 16, 2004, the Registrant's Board of Directors approved the
appointment of Semple & Coopers, LLP as its new independent accountant and
auditor.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) Not applicable.
(b) Not applicable.
(c): Exhibits:
16.1 Letter from James E. Raftery CPA, PC.
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.
Desert Health Products, Inc.
By: /s/ Johnny Shannon
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Name: Johnny Shannon
Title: President
Dated: May 26, 2004
Exhibit Index
16.1 Letter from James E. Raftery CPA, PC.