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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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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):
December 15, 2000
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ROYAL BODYCARE, INC.
(Exact name of registrant as specified in charter)
NEVADA
(State or Other Jurisdiction
of Incorporation)
33-20323 91-2015186
(Commission (IRS Employer
File Number) Identification No.)
2301 CROWN COURT
IRVING, TX 75083
(Address of Principal Executive Offices)(Zip Code)
(972) 893-4000
(Registrant's telephone
number, including area code)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a)(1) Previous independent accountants
(i) On December 15, 2000, the Registrant dismissed Swalm,
Thomas & Associates, PLLC as its independent
accountants.
(ii) The reports of Swalm, Thomas & Associates, PLLC on the
Registrant's financial statements for the past two
fiscal years contained no adverse opinion or disclaimer
of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principle, except
for explanatory paragraphs with respect to a going
concern uncertainty.
(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 Registrant's two
most recent fiscal years and through December 15, 2000,
there have been no disagreements with Swalm, Thomas &
Associates, PLLC on any matter of accounting principles
or practices, financial statement disclosure, or
auditing scope or procedure which, if not resolved to
the satisfaction of Swalm, Thomas & Associates, PLLC
would have caused Swalm, Thomas & Associates, PLLC to
make reference thereto in their reports on the
Registrant's financial statements for such years and/or
interim periods.
(v) The Registrant has requested that Swalm, Thomas &
Associates, PLLC furnish it with a letter addressed to
the Securities and Exchange Commission stating whether
or not it agrees with the above statement. A copy of
such letter, dated January 5, 2001, is filed as Exhibit
16.1 herewith.
(a)(2) New independent accountants
(i) The Registrant engaged Grant Thornton LLP as its new
independent accountants as of December 15, 2000. During
the Registrant's two most recent fiscal years and
through December 15, 2000, no consultations have
occurred between the Registrant and Grant Thornton LLP
which concerned the subject matter of a disagreement
with Swalm, Thomas & Associates, PLLC. As of December
15, 2000, Grant Thornton LLP has not rendered any oral
advice or written report to the Registrant on the
application of accounting principals to a specific
transaction or the type of audit opinion that might be
rendered on the Registrant's financial statements.
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ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Exhibits.
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Sequential Page Number
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(16) Letter Regarding Change in Certifying Accountant
16.1 Letter to Swalm, Thomas & Associates, PLLC 5
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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 hereunto duly authorized.
ROYAL BODYCARE, INC.
DATE: January 5, 2001 BY: /s/ Steve Brown
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Steve Brown
Chief Financial Officer
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INDEX TO EXHIBITS
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EXHIBIT
NO. DESCRIPTION
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16.1 Letter to Swalm, Thomas & Associates, PLLC
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