-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, U+k9XKTThhkJXFXJNgbuBCgdocVb/IOYsUP47IjkXvgkyAW1WYAj/4ZBduwxbbhb g+KaqNSWsq0+YtS5yh7j+A== 0001164150-03-000185.txt : 20030828 0001164150-03-000185.hdr.sgml : 20030828 20030828101715 ACCESSION NUMBER: 0001164150-03-000185 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030826 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20030828 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LIFE ENERGY & TECHNOLOGY HOLDINGS INC CENTRAL INDEX KEY: 0000840823 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS FABRICATED TEXTILE PRODUCTS [2390] IRS NUMBER: 112914841 STATE OF INCORPORATION: DE FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-32861 FILM NUMBER: 03869884 BUSINESS ADDRESS: STREET 1: 2005 BEECHGROVE PLACE STREET 2: PO BOX 4255 CITY: UTICA STATE: NY ZIP: 13501 BUSINESS PHONE: 3157248370 MAIL ADDRESS: STREET 1: 2005 BEECHGROVE PLACE STREET 2: PO BOX 4255 CITY: UTICA STATE: NY ZIP: 13504-4255 FORMER COMPANY: FORMER CONFORMED NAME: HEALTH PAK INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: MORGAN WINDSOR LTD DATE OF NAME CHANGE: 19910911 8-K 1 leti-8k_08272003acct.txt CURRENT REPORT 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: August 26, 2003 LIFE ENERGY & TECHNOLOGY HOLDINGS, INC. ------------------------------------- (Exact name of registrant as specified by its charter) Delaware 33-24483-NY 11-2914841 - ------------------------ ---------------------- ---------------------- (State or other jurisdic- (Commission File (IRS Employer tion of incorporation) Number) Identification Number) 2005 Beechgrove Place, Utica, New York 13501 --------------------------------------- (Address of principal executive offices) (315) 724-8370 --------------------------------------- Registrant's Telephone Number N/A --------------------------------------- Former Name or Former Address If Changed Since Last Report ITEM 4(a). CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On August 26, 2003 Donahue Associates, L.L.C notified the Company that they declined to stand for re-election as the Company's independent auditors due to financial reasons. Donahue Associates, L.L.C performed the audit for the period ended May 31, 2002 Both of the former accountants' reports for the last two fiscal years contained uncertainties as to the ability of the Company to continue as a going concern. Neither contained any adverse opinion or a disclaimer of opinion, or was qualified. During the Registrant's two most recent fiscal years and during any subsequent interim period prior to the declination to stand for re-election as the Company's independent auditors, there were no disagreements with Donahue Associates, L.L.C with respect to accounting or auditing issues of the type discussed in Item 304(a)(iv) of Regulation S-B. ITEM 4(b). CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On August 26, 2003, the Company's board of directors approved the engagement the firm of Berkovits, Lago & Company, LLP located at 8211 West Broward Blvd Suite 340 Plantation, Florida 33324, as the Company's independent auditors. Such appointment was accepted by Jesus Lago of the firm. During the Registrant's two most recent fiscal years or any subsequent interim period prior to engaging Berkovits, Lago & Company, LLP, the Company, or someone on the Company's behalf had not consulted Berkovits, Lago & Company, LLP regarding any of the accounting or auditing concerns stated in Item 304(a)(2) of Regulation S-B. On August 26, 2003 the Company provided Berkovits, Lago & Company, LLP with a copy of this disclosure and requested that it furnish a letter to the Company, addressed to the SEC, stating that it agreed with the statements made herein or the reasons why it disagreed. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS EXHIBIT NUMBER DESCRIPTION - ----------------------------------------------------------------------- 16.1 * DONAHUE ASSOCIATES, L.L.C. letter regarding change of accountant. * Filed herewith SIGNATURES Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. LIFE ENERGY & TECHNOLOGY HOLDINGS, INC, --------------------------------------- (Registrant) Date: August 26, 2003 BY: /s/ Dr. Christopher McCormack - -------------------------------------------------------- Dr. Christopher McCormack, President and Chief Executive Officer EX-16 3 leti-8k_0803ex16.txt ACCOUNTANTS LETTER EXHIBIT 16.1 DONAHUE ASSOCIATES, L.L.C. 27 BEACH ROAD, SUITE CO5-A MONMOUTH BEACH, NJ 07750 Phone: (733)229-7723 August 26, 2003 Dr. Christopher McCormack Life Energy & Technology Holdings, Inc. 2005 Beechgrove Place Utica, NY 13501 Dear Mr. McCormack: We are providing you with this letter in connection with our resignation as your auditor for the fiscal year ended May 31, 2003. There are and have been no disagreements between as and your company with respect to accounting or auditing issues of the type discussed in Item 304(a(iv) of Regulation SB regarding the financial statements from our hire date of March 2001 to our resignation date on August 26, 2003, including the certified reports as of May 31st within this period and the intervening 10Q reports. We will continue to assist your new auditors, Berkovitz and Lago, LP of Miami, Florida, during the transition and in the preparation of financial statements for the year ended May 31, 2003. Sincerely, /s/ Brian Donahue Brian Donahue Partner -----END PRIVACY-ENHANCED MESSAGE-----