SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.
Amendment No. 2 to
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
DATE OF EVENT REPORTED: OCTOBER 30, 2000
Integrated Food Resources, Inc.
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(Name of Small Business Issuer in Its Charter)
State of Nevada 0-25109 93-1255001
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(State or other jurisdiction of (Commission File (I.R.S. Employer
incorporation or organization) Number) Identification No.)
6700 S.W. Sandburg Street, Tigard, Oregon 97223
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(Address of Principal Executive Offices)
503-598-4357
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(Issuer's Telephone No.)
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ITEM 4. CHANGE IN CERTIFYING PUBLIC ACCOUNTANTS
On October 30, 2000, management of Integrated Foods Resources, Inc. (the
"Company") was notified by Moss Adams LLP, of their resignation as independent
public accountants for the Company. Moss Adams LLP ("Moss Adams") served as
independent public accountants and auditors of the Company's financial
statements for the year ending July 31, 1999.
Moss Adams LLP's decision to resign as independent public accountants was based
on the Company's inability to make final payment for the July 31, 1999 audit and
to provide compensation for the 2000 audit. As a result, Moss Adams would have
lacked sufficient independence under professional auditing standards to continue
as independent public accountants for the Company.
The reports of Moss Adams LLP on the Registrant's financial statements for the
fiscal years ended July 31, 1999 and 1998 did not contain an adverse opinion or
a disclaimer of opinion, or a qualification of modification as to uncertainty,
audit scope or accounting principles.
In connection with its audits for the Registrant's two most recent fiscal years
and through October 30, 2000 there were no disagreements with Moss Adams LLP on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure.
During the Registrant's two most recent fiscal years and through October 30,
2000 there have been no reportable events.
The registrant has requested that Moss Adams LLP furnish to the registrant a
lettre addressed to the Securities and Exchange Commission stating whether Moss
Adams LLP agrees with the disclosure in response to this Item 4, and if not,
stating in what respects it does not agree. Moss Adams LLP's letter to the
Commission, dated November 1, 2000, is attached as Exhibit 23 to this Form 8-K.
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, thereunto duly authorized.
Integrated Food Resources, Inc.
Date: November 6, 2000 By /s/ Alain de la Motte
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Alain de la Motte
Chairman and CEO
