NATURADE INC
8-K, 1998-06-17
PHARMACEUTICAL PREPARATIONS
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                                   UNITED STATES 

                         SECURITIES AND EXCHANGE COMMISSION

                              Washington, D.C.  20549

           --------------------------------------------------------------
 
                                      FORM 8-K
 
                 CURRENT REPORT PURSUANT TO SECTION 13 OR 15 (d) OF
 
                        THE SECURITIES EXCHANGE ACT OF 1934
                                          
                                          
   -----------------------------------------------------------------------------
                                          
 
                                   DATE OF REPORT
                                          
                (DATE OF EARLIEST EVENT REPORTED) :  JUNE  11, 1998
                                          
                                          
                                   NATURADE, INC.
                                          
                 (Exact Name of Registrant as Specified in Charter)
                                          
 
DELAWARE                             33-7106-A                   23-2442709
(State or Other                      (Commission               (IRS Employer
Jurisdiction of                      File Number)            Identification No.)
Incorporation)
 
                                          
                              7110 EAST JACKSON STREET
                                          
                            PARAMOUNT, CALIFORNIA  90723
                                          
                      (Address of Principal Executive Offices)
                                          
                                          
                           REGISTRANT'S TELEPHONE NUMBER,
                        INCLUDING AREA CODE:  (562) 531-8120
                                          


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 Item 4.       CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
 
     a.   Effective June 11, 1998, Naturade, Inc. (the "Registrant") dismissed
its prior certifying accountants, Rose, Snyder and Jacobs ("RSJ"), and retained
as its new certifying accountants Deloitte & Touche LLP ("Deloitte").  RSJ's
reports on the Registrant's financial statements during the most recent fiscal
year and all subsequent interim periods preceding the date hereof contained no
adverse opinion or disclaimer of opinion and was not qualified or modified as to
uncertainty, auditing scope or accounting principles.  The decision to dismiss
RSJ was approved by the Registrant's Board of Directors.  RSJ served as the
Registrant's certifying accountants solely for such single fiscal year.

          There were no disagreements with RSJ on any matter of accounting
principles or practice, financial statement disclosure, or auditing scope or
procedure during the last fiscal year and any subsequent interim period through
June 11, 1998.

     b.   Effective June 11, 1998, the Registrant engaged Deloitte as its
principal accountants.  During the last two fiscal years and the subsequent
interim periods to the date hereof, the Registrant did not consult Deloitte
regarding any of the matters or events set forth in Item 304 (a) (2) (i) or (ii)
of Regulation S-K.

Item 7.          FINANCIAL STATEMENTS, PRO FORMA FINANCIAL 
                 INFORMATION AND EXHIBITS
     
        (a)   Financial Statements of Businesses Acquired.

              Not applicable.
     
        (b)   Pro Forma Financial Information.
     
              Not applicable.     
     
        (c)   Exhibits.
     
        16.1 Letter from Rose, Snyder & Jacobs to the Securities and Exchange
             Commission.
     
     
     
     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.
     
     
                                           NATURADE, INC.
                              
                                           By:   /s/ Bill D. Stewart
                                           -----------------------------
                                           Bill D. Stewart
                                           Chief Executive Officer
     
     
Dated:    June 16, 1998




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                                       INDEX TO EXHIBIT

                                                                  Sequentially
                                                                    Numbered
                                                                      Page 

Exhibit Number   Description of Exhibit

16.1             Letter from Rose, Snyder & Jacobs to the               4
                 Securities and Exchange Commission dated
                 June 16, 1998.




                                       3

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                           ROSE, SNYDER & JACOBS       15821 Ventura Boulevard
                                                              Suite 490
                                                       Encino, California 91436
                                                      Telephone: (818) 461-0600
                                                                 (714) 443-9711
                                                       Facsimile (818) 461-0610

June 16, 1998



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Re:  Naturade, Inc.
     File Ref. No.  33-7106-A


We were previously the principal accountant for Naturade, Inc. and, under the
date of November 5, 1997, we reported on the financial statements of Naturade,
Inc. as of and for the year ended September 30, 1997.  On June 11, 1998, our
appointment as principal accountant was terminated.  We have read Naturade,
Inc.'s statements included under Item 4 of its Form 8-K dated June 16, 1998 and
we agree with such statements.


Very truly yours,

/s/ ROSE, SNYDER & JACOBS
- - ------------------------
Rose, Snyder & Jacobs





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