UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934
Date of Report: October 25, 2005
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(Date of earliest event reported)
ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.
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(Exact name of registrant as specified in its charter)
FLORIDA 000-32249 98-0222013
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State of incorporation Commission File Number IRS Employer
Identification Number
3233 Grand Avenue
Suite N-353
Chino Hills, CA
91709-1489
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Address of principal executive offices
Tel: 909-623-2502
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(Issuer's telephone number)
not applicable
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(Former name or former address, if changed since last report)
Copies of all communications, including all communications
sent to the agent for service, should be sent to:
Joseph I. Emas, Esq.
Attorney at Law
1224 Washington Avenue
Miami Beach, FL 33139
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ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Effective on October 25, 2005, the Registrant dismissed Russell Bedford
Stefanou Mirchandani, LLP ("RBSM") by declining to renew the engagement of RBSM
as the independent accountant engaged to audit the financial statements of the
Registrant and engaged Mendoza Berger & Co., LLP as its new independent
registered public accounting firm for fiscal year ending September 30, 2005.
RBSM performed the audit of the Registrant's financial statements for years
ending September 30, 2004 and 2003. During these periods and the subsequent
interim periods prior to the Registrant declining to renew their engagement,
there were no disagreements with RBSM on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure, which
disagreements if not resolved to RBSM'S satisfaction would have caused RBSM to
make reference to this subject matter of the disagreements in connection with
RBSM's reports, nor were there any "reportable events" as such term is defined
in Item 304(a)(3) of Regulation S-B, promulgated under the Securities Exchange
Act of 1934, as amended.
The Registrant determined that, although the registrant was very satisfied with
the quality of the audits prepared by RBSM, a new independent certified public
accountant would be in the best interests of the shareholders of the Registrant.
The decision to not renew the engagement with RBSM was approved by the
Registrant's Board of Directors.
The audit reports of RBSM for the Registrant's years ending on September 30,
2004 and 2003 did not contain an adverse opinion, or a disclaimer of opinion, or
qualification or modification as to uncertainty, audit scope, or accounting
principles, other than the uncertainty that the Registrant might not be able to
operate as a going concern.
The Registrant has requested RBSM to furnish it with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the statements
made above by the Registrant. A copy of such letter is filed as Exhibit 16.1 to
this Form 8-K.
(b) Effective on October 25, 2005 the Registrant has engaged Mendoza Berger &
Co., LLP as the new principal accountant to audit its financial statements. The
decision to engage Mendoza Berger & Co., LLP was approved by the Registrant's
Board of Directors.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
Exhibit Description
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16.1 Letter Regarding Change in Certifying Accountant
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.
ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.
by /s/ Burr D. Northrop
Burr D. Northrop
President
Date: November 3, 2005