SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
FORM 8-K/A
Current Report Pursuant to Section 13 or 15(d)
of The Securities Exchange Act of 1934
Date of Report: December 20, 1996 Commission file number: 0-24930
CYCLODEXTRIN TECHNOLOGIES DEVELOPMENT, INC.
(Exact name of registrant as specified in its charter)
Florida 59-3029743
(State or other jurisdiction IRS Employer Identification No.
of incorporation or organization)
3713 S.W. 42nd Avenue, Suite 3, Gainesville, Florida, 32608-6581
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: 904-375-6822
<PAGE>
Item 4 - Changes in Registrant's Certifying Accountant
(a) On December 6, 1996, Registrant engaged the accounting firm of Davis, Monk
& Co. as independent accountants for the Registrant for 1996. The work of
James Moore & Co. was terminated on December 6, 1996. The termination of
James Moore & Co. and the engagement of Davis, Monk & Co. was approved by
Registrant's Board of Directors.
(b) During the two most recent fiscal years ended December 31, 1995, and the
subsequent interim period through December 6, 1996, there
have been no disagreements with James Moore & Co. on any matter of
accounting principles or practices, financial statement disclosure or
auditing scope or procedure or any reportable events.
(c) James Moore & Co.'s report on the financial statements for the past
two years ended December 31, 1995, contained no adverse opinion or
disclaimer of opinion and was not qualified or modified as to uncertainty,
audit scope or accounting principles.
(d) The Registrant is filing as an exhibit a letter from James Moore & Co.
addressed to the Securities and Exchange Commission stating that it
agrees with the statements made by the Registrant in response
to this Item 4.
<PAGE>
Item 14. Exhibits, Financial Statement Schedules, and Reports on Form 8-K
Exhibit Description Page
(1) Underwriting agreement None
(2) Plan of acquisition, reorganization,
arrangement, liquidation or succession None
(4) Instruments defining the rights of
security holders, including debentures None
(16) Letter re change in certifying accountant
(17) Letter re director resignation None
(21) Other documents or statements to security holders None
(24) Consents of experts and counsel None
(25) Power of attorney None
(28) Additional exhibits None
<PAGE>
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 thereunto duly authorized.
Dated: December 20, 1996
/s/ C. E. RICK STRATTAN
C. E. RICK STRATTAN
President, Chief Executive Officer,
Chief Financial Officer
JAMES MOORE & CO.
CERTIFIED PUBLIC ACCOUNTANTS
DECEMBER 20, 1996
Mr. C.E. Rick Strattan
Cyclodextrin Technologies Development, Inc.
3713 S.W. 42nd Avenue, Suite 3
Gainesville, FL 32608-6581
Dear Mr. Strattan:
This is to confirm that the client-auditor relationship between
Cyclodextrin Technologies Development, Inc. (Commission File Number
0-24930) and James Moore & Co., P.L. has ceased. We have read the
responses to item 304(a) in the amendment to Form 8-K filed
December 20, 1996 and agree with those responses.
/s/ James Moore & Co., P.L.
James Moore & Co., P.L.
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C.
