SILK BOTANICALS COM INC
8-K/A, 2000-09-11
MISCELLANEOUS MANUFACTURING INDUSTRIES
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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D. C. 20549

                                   FORM 8-K/A

                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

             -------------------------------------------------------

                         Date of report: August 7, 2000
                         (Date of earliest event report)

                            SILK BOTANICALS.COM, INC.
             (Exact name of Registrant as specified in its charter)

                                     Florida
                                     -------
                 (State or other jurisdiction of incorporation)
<TABLE>

            333-37110                       5190                            65-0886132
            ---------                       ----                            ----------
<S>                             <C>                                <C>
     (Commission File No.)      (Primary Standard Industrial       (I.R.S. Employer Identification No.)
                                Classification Code Number)
</TABLE>

                        975 S. Congress Avenue, Suite 102
                             Delray Beach, FL 33450
                                  561-265-3600
          (ADDRESS AND TELEPHONE NUMBER OF PRINCIPAL EXECUTIVE OFFICES)

                            ------------------------

                               Joseph R. Bergmann
                        975 S. Congress Avenue, Suite 102
                             Delray Beach, FL 33445
                                  561-265-3600
            (NAME, ADDRESS AND TELEPHONE NUMBER OF AGENT FOR SERVICE)

                            ------------------------

                                   COPIES TO:
                                Robert C. Hackney
                              HACKNEY& MILLER, P.A.
                                   CITY CENTRE
                           2000 PGA BLVD., SUITE 4410
                          N. PALM BEACH, FLORIDA 33408
                                 (561) 627-0677


<PAGE>



Item 4.           Change in Registrant's Certifying Accountants.


(a)      Previous independent accountants

         (i)      Effective August 4, 2000, Silk Botanicals.com, Inc. (the
                  "Registrant") dismissed Sweeney Gates & Co. as its independent
                  accountants.

         (ii)     The report of Sweeney Gates & Co. for the Registrant's fiscal
                  year ended May 31, 1999 and for the period October 2, 1996
                  (inception) to May 31, 1999, contained no adverse opinion or
                  disclaimer of opinion and was not qualified or modified as to
                  uncertainty, audit scope or accounting principle.

         (iii)    The Registrant's Board of Directors participated in and
                  approved the decision to change independent accountants.

         (iv)     In connection with its audits for the past two fiscal years,
                  and any subsequent interim period preceding the date of
                  dismissal, there have been no disagreements with Sweeney Gates
                  & Co. on any matter of accounting principles or practices,
                  financial statement disclosure, or auditing scope and
                  procedure, which disagreements if not resolved to the
                  satisfaction of Sweeney Gates & Co. would have caused them to
                  make reference thereto in their report on the financial
                  statements for such periods.

         (v)      The Registrant has requested that Sweeney Gates & Co. furnish
                  it with a letter addressed to the Securities and Exchange
                  Commission stating whether or not it agrees with the above
                  statements. A copy of that letter, dated September 8, 2000, is
                  filed as Exhibit 16 to this Form 8-K/A.

(b)      New independent accountants

         (i)      The Registrant appointed the accounting firm of Michaelson &
                  Co., P.A. as its new independent accountants for fiscal 2000
                  to replace Sweeney Gates and Co. effective with such
                  appointment. The Registrant has not consulted with Michaelson
                  & Co., P.A. on (1) the application of accounting principles to
                  a specific opinion that might have been rendered on the
                  Registrant's financial statements or (2) the subject matter of
                  a disagreement or reportable event with the former auditor (as
                  described in Regulation S-B Item 304 (a) (1) (iv).

<PAGE>


Item 7.           Financial Statements, Pro Forma Financial Information and
                  Exhibits.

(c)      Exhibits

                  16   Letter from Sweeney Gates & Co., former accountant.

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                                    SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant caused this report to be signed on its behalf by the undersigned
thereunto duly authorized.

Date:             September 8, 2000         SILK BOTANICALS.COM, INC.


                                            ----------------------------------
                                            By: /s/ Joseph R. Bergmann
                                            It's: President and Secretary

<PAGE>

                                 EXHIBIT INDEX


EXHIBIT            DESCRIPTION
-------            -----------

  16               Letter from Sweeney Gates & Co., former accountant.




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