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): February 8, 2000 (February 4,
2000)
DRUGMAX.COM, INC.,
formerly known as Nutriceuticals.com Corporation
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(Exact name of registrant as specified in its charter)
Nevada 0-24362 34-1755390
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(State or other jurisdiction of (File Number) (IRS Employer
incorporation) Identification No.)
12505 Starkey Road, Suite A
Largo, Florida 33773
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(Address of principal executive offices)
Registrant's telephone number, including area code (727) 533-0431
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
On February 4, 2000, the Company engaged Deloitte & Touche LLP as the
Company's independent auditors for the fiscal year ended March 31, 2000,
replacing the firm of Kirkland, Russ, Murphy & Tapp, CPAs, which served as the
Company's independent auditors for the fiscal year ended March 31, 1999. The
change was approved by the Company's audit committee. The reason for the change
to a global firm was to better position the Company for access to the public
capital markets.
The reports of Kirkland, Russ, Murphy & Tapp, CPAs for each of the two
fiscal years ended March 31, 1999 and March 31, 1998 did not contain any adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principles.
The Company believes there were no disagreements with Kirkland, Russ,
Murphy & Tapp, CPAs within the meaning of Instruction 4 to Item 304 of
Regulation S-K on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure in connection with the
audits of the Company's financial statements for the fiscal years ended March
31, 1999 and 1998 or for any subsequent interim period, which disagreements if
not resolved to their satisfaction would have caused Kirkland, Russ, Murphy &
Tapp, CPAs to make reference to the subject matter of the disagreements in
connection with its reports.
During the two most recent fiscal years and through present, there have
been no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K) of
the type required to be
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disclosed by that section. The Company has not consulted with Deloitte & Touche
LLP regarding either (i) the application of accounting principles to a specified
transaction, either completed or proposed; or the type of audit opinion that
might be rendered on the Company's financial statements; or (ii) any matter that
was either the subject matter of a disagreement (as defined in Item
304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable
event (as defined in Item 304(a)(1)(v) of Regulation S-K).
A letter of Kirkland, Russ, Murphy & Tapp, CPAs addressed to the
Securities and Exchange Commission is included as Exhibit 16 to this Form 8-K.
Such letter states that such firm agrees with the statements made by the Company
in this Item 4.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits:
16 Letter of Kirkland, Russ, Murphy & Tapp, CPAs to the Securities and
Exchange Commission included herein pursuant to the requirements of
Item 304(a)(3) of Regulation S-K.
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 here unto duly authorized.
DRUGMAX.COM, INC.
February 8, 2000 By: /s/ STEPHEN M. WATTERS
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Stephen M. Watters, President
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EXHIBIT INDEX
EXHIBIT
NO. DESCRIPTION
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16 Letter of Kirkland, Russ, Murphy & Tapp, CPAs to the Securities
and Exchange Commission included herein pursuant to the
requirements of Item 304(a)(3) of Regulation S-K.
EXHIBIT 16
[KIRKLAND, RUSS, MURPHY & TAPP LETTERHEAD]
February 8, 2000
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Dear Sirs:
We have reviewed Form 8-K filed February 8, 2000, for Drugmax.Com, Inc.
(formerly known as Nutruceuticals.com Corporation) and agree with the comments
made therein.
/s/ KIRKLAND, RUSS, MURPHY & TAPP
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Kirkland, Russ, Murphy & Tapp
