SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8 - K/A
AMENDED 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 10, 2004
BRAVO! FOODS INTERNATIONAL CORP.
(Exact name of registrant as specified in its amended charter)
Delaware 0-20549 62-1681831
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(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation or organization) File Number) Identification
No.)
11300 US Highway 1, Suite 202
North Palm Beach, Florida 33408 USA
(Address of principal executive offices)
(561) 625-1411
Registrant's telephone number
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(Former name or former address if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant
Resignation of Principal Audit Accountant
BDO Seidman, LLP, an independent accountant that was previously
engaged as the principal accountant to audit the registrant's financial
statements, has resigned effective March 10, 2004. Attached as Exhibit 99.1,
and incorporated herein by reference, is a copy of the BDO Seidman, LLP
resignation letter, dated March 10, 2004. BDO Seidman, LLP has not offered
any explanation for its resignation beyond the statement contained in the
resignation letter.
The principal accountants' reports on our financial statements for the
past two years contained an explanatory paragraph regarding going concern
uncertainty.
No disagreement with our former audit accountants occurred during the
two most recent fiscal years or the subsequent interim period on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of the former accountants, would have caused us them to make
reference to the subject matter of the disagreements in connection with
their reports.
Engagement of New Principal Audit Accountant
The independent certified public accounting firm of Lazar Levine &
Felix, LLP, 350 Fifth Avenue, New York, NY, has agreed to serve as the
registrant's principal accountant to audit the registrant's financial
statements, effective March 17, 2004. Registrant did not consult with Lazar
Levine & Felix, LLP prior to the resignation of BDO Seidman, LLP.
The decision to change accountants was approved by the Audit
Committee.
Item 9.
See item 4.
Exhibits
16 BDO Seidman, LLP letter, dated March 22, 2004 addressed to the
Securities and Exchange Commission, written in response to this Amended Form
8-K
99.1 BDO Seidman, LLP resignation letter, dated March 10, 2004, filed
with 8-K on March 17, 2004
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.
Bravo! Foods International Corp.
Date: March 26, 2004 By: /s/ Roy G. Warren
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Roy G. Warren,
Chief Executive Officer