SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of
The Securities and Exchange Act of 1834
Date of Report (Date of earliest event reported): July 6, 1998
SEAFOODS PLUS, LTD.
(Exact name of registrant as specified in its charter)
UTAH 0-21853 87-0413539
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
110 Commerce Drive, Allendale, New Jersey 07401
(Address of principal executive offices)
Registrant's telephone number, including area code: (201) 236-1100
Not applicable.
(Former name or former address, if changed since last report.)
Item 4. Changes in Registrant's Certifying Accountant.
On July 6, 1998, the registrant informed Mantyla, McReynolds & Associates
that it has been dismissed as the registrant's principal accountants. The former
principal accountants' report on the financial statements for either of the past
two years neither contained an adverse opinion or disclaimer of opinion, nor was
modified as to uncertainty, audit scope, or accounting principles. The
registrant's decision to change its principal accountant was recommended and
approved by the registrant's Board of Directors. There were no disagreements
with the former accountants on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure. The registrant
has authorized the former accountants to respond fully to all inquires of the
successor accountant concerning any matter.
Item 7. Financial Statements and Exhibits
The following exhibit is filed with this report on Form 8-K:
16.1 Letter on 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.
SEAFOODS PLUS, LTD.
(Registrant)
Date: July 8, 1998 /s/ Michael W. Levin
--------------------
Michael W. Levin, President
<PAGE>
EXHIBIT
Exhibit No.
16.1 Letter on change in certifying accountant
EXHIBIT 16.1
MANTYLA, McREYNOLDS AND ASSOCIATES, C.P.A's
A Professional Corporation
July 6, 1998
United State Securities and Exchange Commission
Washington, D.C. 20549
To whom it may concern:
We hereby agree with the disclosure statements made by Seafoods Plus, Ltd. with
respect to our being dismissed as the principal accountants and our audit
reports on the financial statements for the years ended December 31, 1996 and
1997.
/s/ Mantyla, McReynolds & Assoc.
Mantyla, McReynolds & Associates
Certified Public Accountants
