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
________________________________________________
(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
________________________________________________
Address of principal executive offices) (Zip Code)
(808) 521-1801
________________________________________________
Registrant's telephone number, including area code
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
DISMISSAL OF PRINCIPAL ACCOUNTANT.
The registrant has previously reported the termination of any client-auditor
relationship with Singer Lewak Greenbaum & Goldstein, LLP, and indicated in
such report that there were no disagreements with that firm. However, the
required letter from Singer Lewak Greenbaum & Goldstein, LLP, indicating
whether it agrees with the statements made by the registrant, in response to
this Item 4, was not available at the time the Form 8-K/A report was initially
filed. The required letter from Singer Lewak Greenbaum and Goldstein, LLP,
indicating its agreement with the statements made by the registrant in its 8-K/A
report, is now available and attached hereto as an exhibit.
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.
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.
_________________________________________________
J. A. Garcia, President October 24, 1997
(Signature) (Date)
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EXHIBIT 16.
October 22, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Controlled Environment Aquaculture
Technology, Inc., which we understand will be filed with the Commission,
pursuant to Item 4 of Form 8-K/A, as part of the Company's Form 8-K/A dated
September 20, 1997. We agree with the statements concerning our Firm in such
Form 8-K/A.
Sincerely,
SINGER LEWAK GREENBAUM & GOLDSTEIN, LLP
/s/
David W. Free, Partner
