SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
Current Report Pursuant to Section 13 or 15(d) of
The Securities Act of 1934
July 31, 1997
________________________________________________
Date of Report (Date of earliest event reported)
CONTROLLED ENVIRONMENT AQUACULTURE
TECHNOLOGY, INC.
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(Exact name of registrant as specified in its charter)
Colorado 0-25868 84-1293167
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(State or other (Commission I.R.S.Employer
jurisdiction File Number) Identification No.)
of incorporation)
CEA TECH USA, Inc.
7 Waterfront Plaza, Suite 400
500 Ala Moana Blvd.
Honolulu, HI 96813
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(Address of Principal Office) (Zip Code)
(808)521-1801
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Issuer's telephone number, including area code
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING
ACCOUNTANT
(a) DISMISSAL OF PRINCIPAL ACCOUNTANT.
Grant Thornton, LLP, Certified Public Accountants, 1132 Bishop
Street, Suite 1000, Honolulu, Hawaii 96813-2830, the independent
accountant previously engaged as the principal accountant to audit the
registrant's financial statements, has been dismissed, effective July 31,
1997. The report of Grant Thornton, LLP, on the financial statements
of the registrant for the fiscal year ending January 31, 1997, did contain
a going concern qualification but did not contain any other adverse
opinion, disclaimer of opinion or qualification as to uncertainty, audit
scope or accounting principles. The decision to change accountants was
recommended and approved by the board of directors of the registrant.
There were no disagreements with Grant Thornton, LLP, at any
time, on any matters of accounting principles or practices, financial
statement disclosures, or auditing scope or procedures which
disagreement(s), if not resolved to the satisfaction of Grant Thornton,
LLP, would have caused it to make a reference to the subject matter of
the disagreement(s) in connection with its reports.
(b) ENGAGEMENT OF NEW PRINCIPAL ACCOUNTANT.
The registrant has engaged a new independent accountant, Singer,
Lewak, Greenbaum & Goldstein, 10960 Wilshire Blvd., Suite 1100, Los
Angeles, California 90024. The date of the engagement was July 31,
1997. The registrant has not previously consulted its newly engaged
independent auditor on any matters.
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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.
CONTROLLED ENVIRONMENT AQUACULTURE TECHNOLOGY,
INC.
/s/ J. A. Garcia, President 8/5/97
________________________________________________
(Signature) (Date)
