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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
No. 2
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
May 5, 2000
Date of Report (Date of earliest event reported)
HEALTHRITE, INC.
(Exact name of registrant as specified in its charter)
Delaware 000-23016 13-3714405
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Ident. No.)
11445 Cronhill Drive, Owing Mills, MD 21117
(Address of principal executive offices) (Zip Code)
(732) 764-0619
Registrant's telephone number, including area code
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(Former name or former address, if changed since last report.)
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Item 4. Changes in Registrant's Certifying Accountant.
On May 5, 2000, the Registrant terminated the engagement of
Richard A. Eisner & Company, LLP ("Eisner") as the Registrant's
independent auditors, effective immediately. On May 6, 2000,
the Registrant engaged the independent certified public
accounting firm of Wooden Benson Chartered to audit the
Registrant's consolidated financial statements for the year
ended December 31, 2000. This change in accountants has been
approved and ratified by the Registrant's Board of Directors.
Eisner's report on the Registrant's consolidated financial
statements filed with the Registrant's 10-KSB for the year ended
December 31, 1999 expressed a modified opinion concerning the
Registrant's negative working capital position, and capital
deficiency and indicated a substantial doubt about the ability
of the Company to continue as a going concern. Eisner's report
on the Registrant's consolidated financial statement for the
year ended December 31, 1998 did not contain any opinion,
disclaimer of opinion and was not qualified or modified as to
any uncertainty of the audit's scope or accounting principles.
There were no disagreements between the Registrant and
Eisner for the Registrant's two most recent fiscal years or for
the subsequent interim period ending May 5, 2000 on any matter
of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements,
if not resolved to such accountant's satisfaction, would have
caused such accountant to make reference to the subject matter
of the disagreement in connection with its report on the
consolidated financial statements of the Registrant.
Item 7. Financial Statements and Exhibits.
(a) Exhibits.
The following exhibits are to be filed by amendment:
16.1 Letter of Richard A. Eisner & Company, LLP.
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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.
HEALTHRITE, INC.
Dated: May 17, 2000
By:/s/ Bradley T. MacDonald
Bradley T. MacDonald
Chairman and CEO
EXHIBIT INDEX
Exhibit Number
16.1 Letter of Richard A. Eisner & Company, LLP*
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