8-K

                    U.S. SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549


                                   FORM 8-K


                                CURRENT REPORT

                    PURSUANT TO SECTION 13 OR 15(D) OF THE
                        SECURITIES EXCHANGE ACT OF 1934

       Date of Report (date of earliest event reported): January 1, 2006

                            RMD TECHNOLOGIES, INC.
	      ___________________________________________________
              (Exact Name of Company as Specified in Its Charter)

        California		 	0-51109			33-0970212
____________________________	________________________     ________________
(State or Other Jurisdiction	(Commission File Number)     (I.R.S. Employer
 of Incorporation)					   Identification No.)

           308 West 5th Street, Holtville, California		   92250
	   __________________________________________		__________
            (Address of Principal Executive Offices)		(Zip Code)

     Company's telephone number, including area code:  (760) 356-2039



	 ___________________________________________________________.
         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 Company under any of the
following provisions (See General Instruction A.2 below):

      [  ]  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 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

      (a)   Effective  on  January  1, 2006, Smith & Company,  the  independent
registered public accounting firm who  was  previously engaged as the principal
accountant to audit the Company's financial statements,  changed its accounting
practice from a corporation to a professional limited liability  company  named
Child,  Van  Wagoner  &  Bradshaw, PLLC.  As this is viewed as a separate legal
entity, the Company terminated its accounting arrangement with Smith & Company.
The decision to change principal  accountants  was  approved  by  the Company's
Audit Committee and subsequently approved by the Board of Directors.

      Smith & Company audited the Company's financial statements for the fiscal
years  ended  May  31,  2005  and  2004.  This firm's report on these financial
statements was modified as to uncertainty  that  the Company will continue as a
going  concern;  other  than  this, the accountant's report  on  the  financial
statements  for  those  periods neither  contained  an  adverse  opinion  or  a
disclaimer of opinion, nor  was  qualified or modified as to uncertainty, audit
scope, or accounting principles.

      During the fiscal years ended  May  31, 2005 and 2004, and the subsequent
interim period preceding such change, there  were no disagreements with Smith &
Company  on  any  matter  of  accounting  principles  or  practices,  financial
statement disclosure, or auditing scope or  procedure.  In addition, there were
no  "reportable  events" as described in Item 304(a)(1)(iv)(B)1  through  3  of
Regulation S-B that  occurred  during  the  fiscal years ended May 31, 2005 and
2004, and the subsequent interim period preceding such change

      (b)  On  January  1,  2006,  the Company engaged  Child,  Van  Wagoner  &
Bradshaw, PLLC, as successor to Smith  & Company, as its independent registered
public accounting firm to audit the Company's financial statements.  During the
fiscal years ended May 31, 2005 and 2004,  and  the  subsequent  interim period
prior  to  engaging this firm, neither the Company (nor someone on its  behalf)
consulted the newly engaged accountant regarding any matter.

ITEM 9.01  FINANCIAL STATEMENTS AND EXHIBITS

EXHIBITS.

      Exhibits  included  are  set  forth in the Exhibit Index pursuant to Item
601of Regulation S-B.











                                   SIGNATURE

      Pursuant to the requirements of  Section  13  or  15(d) of the Securities
Exchange Act of 1934, the Company has duly caused this report  to  be signed on
its behalf by the undersigned, thereunto duly authorized.

                                                 RMD TECHNOLOGIES, INC.



Date: January 2, 2006                            By: /s/  Patrick A. Galliher
						 ______________________________
                                                 Patrick A. Galliher, President


                                 EXHIBIT INDEX

Number                                                      Description

16          Letter on Change in Certifying Accountant (filed herewith).

EX-1

                                Smith & Company
          A Professional Corporation of Certified Public Accountants
                         4764 South 900 East, Suite 1
                       Salt Lake City, Utah  84117-4977
                                (801) 281-4700


January 2, 2006


U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

The firm of  Smith &  Company  was  previously  principal  accountant  for  RMD
Technologies, Inc. ("Company") and reported on the financial statements of  the
Company for the fiscal years ended May 31, 2005 and 2004.  On  January 1, 2006,
we changed our accounting practice from a corporation to a professional limited
liability company, Child, Van Wagoner  &  Bradshaw,  PLLC.  We  have  read  the
Company's statements included under Item 4.01 of its Form 8-K dated January  2,
2006, and agree with such statements.

                                              Very truly yours,



                                              /s/ Smith & Company
					      ___________________
                                              Smith & Company