8K3
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 (Date of earliest event reported:) September 26, 1995
OCEAN BIO-CHEM, INC.
(Exact name of registrant as specified in charter)
Florida 0-11102 59-1564329
(State or other jurisdiction (Commission File (IRS Employer
of incorporation) Number) Identification No.)
4041 S. W. 47 Avenue, Fort Lauderdale, Florida 33314
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (305) 587-6280
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INFORMATION TO BE INCLUDED IN REPORT
Item 4. Changes in Registrants Certifying Accountant.
The Registrant has dismissed its independent public accounting firm of
Levi, Rattner,Cahlin & Co., P.A. and replaced it with the independent public
accounting firm of Infante, Lago & Company.
The firm of Levi, Rattner, Cahlin & Co., P.A.'s report on the financial
statements of Registrant for the past two (2) years contained no adverse
opinion, no disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope or accounting principles.
The change of accountants was recommended and approved by the Board of
Directors of Registrant.
There were no disagreements or "reportable events" (as described in Items
304(a)(1)(iv) and (v) of Regulation S-K) with the firm of Levi, Rattner,
Cahlin & Co., P.A. during the two most recent fiscal years and any subsequent
interim period through the date of such dismissal (September 26, 1995) as to
any matter of accounting principles, practices, financial statement
disclosure or auditing scope or procedure.
The Registrant provided the firm of Levi, Rattner, Cahlin & Co., P.A.
with a copy of these disclosures on September 26, 1995 and the amended
disclosures dated November 7, 1995 and requested the firm of Levi, Rattner,
Cahlin & Co., P.A. to furnish the Registrant with a letter addressed to the
Commission stating whether it agrees with the statements made by the
Registrant in response to this item and, if not, stating the respects in
which it does not agree.
Exhibits:
1. Letter dated November 16, 1995 from Levi, Rattner, Cahlin & Co. P.A.
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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 thereunto duly authorized.
OCEAN BIO-CHEM, INC.
Registrant
Date: November 7, 1995 /s/ Peter Dornau
Peter Dornau, President
LEVI, RATTNER, CAHLIN & CO.
certified public accountants
Allen S. Levi, C.P.A. Members of:
Stephen J. Rattner, C.P.A. American Institute of
Richard A. Cahlin, C.P.A. Certified Public Accountants
Florida Institute of
Certified Public Accountants
November 16, 1995
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
RE: AMENDED FORM 8-K DATED NOVEMBER 7, 1995
OF OCEAN BIO-CHEM, INC.
FILE NO.: 2-70197
Gentlemen:
With respect to the above referenced Company, we have been provided
an amended Form 8-K dated November 7, 1995 reporting on the termination
of this accounting firm and its replacement by another.
This letter is to confirm to you the accuracy of the disclosure in
such Amended Form 8-K reporting on the termination of this
independent certified public accountanting firm. We also advise you
that this accounting firm performed no services for any interim
period subsequent to the date of our last audit.
Very truly yours,
LEVI, RATTNER, CAHLIN & CO.
/s/ Richard Cahlin
Richard A. Cahlin
RAC:lc
