<PAGE>
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
_____________________
FORM 8-K/A
AMENDMENT NO. 1 TO
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
_____________________
Date of Report (Date of earliest event reported): January 21, 2000
The Children's Beverage Group, Inc.
(Exact Name of Registrant as Specified in Charter)
Delaware 0-28125 87-0459103
(State or Other (Commission (IRS Employer
Jurisdiction of File Number) Identification No.)
Incorporation)
237 Melvin Drive, Northbrook, IL 60062
(Address of principal executive offices, including zip code)
(847) 562-4040
(Registrant's telephone number, including area code)
(Former Name or Former Address, if Changed Since Last Report)
N/A
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The undersigned registrant hereby amend its Current Report by filing
herewith Exhibit 16.2, Letter Re: Change in Certifying Accountant.
Item 7. Financial Statements and Exhibits.
(a) Financial Statements
Not Applicable
(b) Pro Forma Financial Information
Not Applicable
(c) Exhibits
* 16.1 Letter from BDO Seidman, LLP resigning as independent
auditor to the Company
16.2 Letter from BDO Seidman, LLP pursuant to Item 304 (a) (3) of
Regulation S-K
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* Previously filed
SIGNATURE
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.
The Children's Beverage Group, Inc.
By: /s/ Jon A. Darmstadter
----------------------
Jon A. Darmstadter
President
Dated: January 28, 2000
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EXHIBIT 16.2
BDO Seidman, LLP 233 North Michigan Avenue, Suite 2500
Accountants and Consultants Chicago, Illinois, 60601
Telephone (312) 856-9100
Fax (312) 856-1379
January 28, 2000
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Gentlemen:
We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that occurred on January 21, 2000, to be filed by our former client, The
Children's Beverage Group, Inc. We agree with the statements made in response
to that item insofar as they relate to our Firm..
Very truly yours,
BY: /s/ BDO Seidman, LLP
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BDO Seidman, LLP
