Securities and Exchange Commission
Washington D.C.
Form 8-K
Current Report
Pursuant to Section 13 or 15(d) of
The Securities and Exchange Act of 1934
Date of Report (date of earliest event reported) March 15, 2000
Ovvio Better Life, Inc.
(Exact name of registrant as specified in its charter
Washington
(state of other jurisdiction of incorporation)
0-22934 91-1268870
Commission file number IRS employer identification number
83-888 Avenue 51
Coachella, CA 92236
(address of principal executive offices)
760-398-9700
(Registrants phone number including area code)
Item 4. Changes in Registrant's Certifying Accountant.
1. (I) The Registrants former independent accountant Cordovano and
Harvey, P.C. resigned from that capacity on March 14, 2000.
(II The report by Cordovano and Harvey, P.C. on the financial
statements of the Registrant dated March 12, 1999
including a balance sheet as of December 31, 1998 and
the statements of operations, cash flows and statement
of stockholders' equity for the year ended December 31,
1998 did not contain an adverse opinion or a disclaimer
of opinion, or was qualified or modified as to un-
certainty, audit scope or accounting principles, except as
to the going concern nature of the registrant.
(III During the period covered by the financial statements
through the date of resignation of the former accountant,
there were no disagreements with the former accountant on
any matter of accounting principles or practices,
financial statement disclosure,or auditing scope or
procedure.
A letter from the former independent accountant for the
Registrant is attached as an exhibit to this form 8-K.
2. On March 15, 2000 the Registrant engaged David M. Winings
C.P.A. as Its new independent accountant.
Item 7 Financial Statements, Pro Forma Financial Information and Exhibits.
(C) Exhibits
16.1 Letter from Cordavano and Havey, P.C. former
principal accountant for the Registrant. Page 3 is a
manually signed original.
Signatures
Pursuant to the requirements of the Securities and Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized
Dated March 15, 2000 Silver Bow Antique Aviation
By: /s/ Dempsey K. Mork
President
Cordavano and Harvey, P.C. Certified Public Accountants
201 Steele Street
Suite 300
Denver, Colorado 80206
(303)-329-0220 Phone
(303)-316-7493 Fax
March 17, 2000
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington D.C. 20549
We would like to inform you that we have read the discloures provided by
Ovvio Better Life, Inc. (formerly known as Imatel Holdings, Inc.) Commission
Number 0-22934) in its filing of form 8-K dated March 20, 2000 and that there
are no disagreements regarding the statements made under Item-4 Changes in
Registrant's Certifying Accountant.
Sincerely,
/s/ Cordavano and Harvey, P.C.
Cordavano and Havery, P.C.
