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) August 13, 1999
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Terrace Food Group, Inc.
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Exact Name of Registrant as specified in its charter
Delaware 0-27132 65-054270
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(State or other Jurisdiction (Commission (I.R.S. Employer
Of Incorporation) File Number) Identification No.)
1351 NW 22nd Street, Pompano Beach, FL 33069
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(Address of principal executive offices) Zip code
Registrant?s telephone number, including area code (954) 917-7272
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Effective August 13, 1999, the registrant notified Moore Stephens,
P.C., the independent accounting firm previously engaged as the principal
accountant to audit the registrant's financial statements, of its dismissal.
Such principal accountant's report on the registrant's financial statements for
each of the past two years did not contain an adverse opinion or a disclaimer of
opinion, and was not qualified or modified as to uncertainty, audit scope, or
accounting principles. The decision to change accountants was approved by the
Board of Directors of the registrant. During the registrant's two most recent
fiscal years and any subsequent interim period preceding such dismissal there
were not disagreements with the former accountant 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 accountant, would have caused it to make reference to the subject matter
of the disagreements in connection with its report.
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Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
(c) Exhibits.
16. Letter of Moore Stephens, P.C. re: Change in Certifying Accountant.
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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.
TERRACE FOOD GROUP, INC.
(Registrant)
Dated: August 19, 1999 by: /s/ William P. Rodrigues, Jr.
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Vice President - Finance and CFO
MOORE STEPHENS, P. C.
CERTIFIED PUBLIC ACCOUNTANTS
August 19, 1999
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Terrace Food Group, Inc. (the "Registrant")
(File No. 0-27132) (the copy of the facsimile received containing such
statements is attached), which we understand will be filed with the Commission,
pursuant to the requirements of Item 4 of Form 8-K, as part of the Registrant's
Form 8-K for the month of August, 1999. We agree with the statements concerning
our firm in such Form 8-K.
Sincerely,
/s/ MOORE STEPHENS, P. C.
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MOORE STEPHENS, P. C.
CRANFORD OFFICE 340 North Avenue, Cranford, N.J. 07106-2496
Telephone 908 272-7000 FAX 908 272-701
Member of the American Institute of Certified Public Accountants SEC
and Private Company Practice Sections
