SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
Current Report Pursuant to Section 13 or 15(d) of
The Securities Act of 1934
September 20, 1997
________________________________________________
Date of Report (Date of earliest event reported)
CONTROLLED ENVIRONMENT AQUACULTURE
TECHNOLOGY, INC.
________________________________________________
(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)
7 Waterfront Plaza, Suite 400
500 Ala Moana Blvd., Honolulu HI 96813
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Address of principal executive offices) (Zip Code)
(808) 521-1801
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Registrant's telephone number, including area code
<PAGE>
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
DISMISSAL OF PRINCIPAL ACCOUNTANT.
Any client-auditor relationship which existed between the registrant and Singer
Lewak Greenbaum & Goldstein, LLP, 10960 Wilshire Boulevard, Suite 1100,
Los Angeles, California 90024, was terminated, effective September 11, 1997,
by mutual agreement of the parties. The registrant had not consulted Singer
Lewak Greenbaum & Goldstein, LLP, on any matters, and Singer Lewak
Greenbaum & Goldstein had not issued any reports or opinions regarding the
registrants financial statements. The decision to change accountants was
recommended and approved by the board of directors of the registrant.
There were no disagreements with Singer Lewak Greenbaum & Goldstein,
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 Singer Lewak Greenbaum
& Goldstein, LLP, would have caused it to make a reference to the subject matter
of the disagreement(s) in connection with its reports.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) The following Exhibits are filed as part of this report:
Exhibit 16 - Letter regarding change in certifying accountant.<PAGE>
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 10/21/97
________________________________________________
(Signature) (Date)
<PAGE>
EXHIBIT 16.
Mr. J. A. Garcia
Controlled Environment Aquaculture Technology, Inc.
16105 Woodvale Road
Encino, CA 91436
Dear Mr. Garcia:
This is to confirm that there has never been a client-auditor relationship
between Controlled Environment Aquaculture Technology, Inc. (Commission File
Number 0-25868) and Singer Lewak Greenbaum & Goldstein, LLP.
Sincerely,
SINGER LEWAK GREENBAUM & GOLDSTEIN
/s/
Marc I. Abrams
Partner
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. 20549
