FORM
8-K/A
Amendment
No 1
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
CURRENT
REPORT
Date of
Report (date of earliest event reported) August 7,
2009
Commission
File No. 0-293 73
Seychelle Environmental
Technologies, Inc.
(Exact
Name of registrant as specified in its charter)
|
Nevada
|
33-6159915
|
|
(State
or other jurisdiction of
incorporation)
|
(IRS
Employer File Number)
|
|
|
|
|
33012
Calle Perfecto
|
|
|
San Juan Capistrano,
California
|
92675
|
|
(Address
of principal executive offices)
|
(zip
code)
|
(949)
234-1999
(Registrant's
telephone number, including area code)
Check the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:
[ ]
Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
[ ]
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
[ ]
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR 240.14d-2(b))
[ ]
Pre-commencement communications pursuant to Rule 1 3e-4(c) under the Exchange
Act (17 CFR 240. 13e-4(c))
FORM
8-K/A
CURRENT
REPORT
Pursuant
to Section 13 or 15(d)
of the
Securities Act of 1934
References
in this document to "us," "we," “Seychelle” or "Company" refer to Seychelle
Environmental Technologies, Inc., a Nevada corporation and our wholly-owned
subsidiary, Seychelle Water Technologies, Inc., also a Nevada
corporation.
Item 4.01 Changes in Registrant's
Certifying Accountant (a) Previous Independent Registered Public
Accounting Firm
(i) On August
5, 2009, our Board of Directors voted to dismiss our independent registered
public accounting firm, Moore & Associates, Chtd., of Las Vegas, Nevada and
to replace them with Seale and Beers, CPAs, also of Las Vegas, Nevada . As of
that date, Moore & Associates, Chtd. formally accepted us as a client for
the fiscal 2010 audit. Moore & Associates, Chtd. has rendered an opinion on
our consolidated financial statements for 2009.
(ii) The
dismissal of Moore & Associates, Chtd. was approved by our Board of
Directors.
(iii) During
the year ended February 28, 2009 and through August 5, 2009, there were no
disagreements between us and Moore & Associates, Chtd. with respect to our
accounting principles or practices, financial statement disclosure or audit
scope or procedure, which, if not resolved to the satisfaction of Moore &
Associates, Chtd. would have caused them to make reference to the subject matter
of the disagreement in connection with their report. Further, the reports of
Moore & Associates, Chtd. for the past year did not contain an adverse
opinion or disclaimer of opinion, or was qualified or modified as to
uncertainty, audit scope or accounting principles, except as to an expressed
uncertainty regarding our possible continuation as a going concern in our Form
10-K for the fiscal year ended February 28, 2009 included in those audited
financial statements .
(iv) During
the years ended February 28, 2009 and through August 5, 2009 there have been no
reportable events (as defined in Item 304(a)(1)(v) of Regulation
S-K).
The
Company furnished Moore & Associates, Chtd. with a copy of this Report on
Form 8-K prior to filing with the U.S. Securities and Exchange Commission (SEC).
The Company also requested that Moore & Associates, Chtd. furnish it with a
letter addressed to the SEC stating whether or not it agrees with the above
statements. A copy of the letter furnished by Moore & Associates, Chtd. in
response to that request dated August 5, 2009, is filed as Exhibit 16.2 to this
Report on Form 8-K.
We have
authorized Moore & Associates, Chtd. to respond fully to inquiries of Seale
and Beers, CPAs concerning our financial statements.
(b) New
Independent Registered Public Accounting Firm
We
engaged Seale and Beers, CPAs as our new independent registered public
accounting firm as of August 5, 2009. During the two most recent fiscal years
and through August 5, 2009, the Company has not consulted with Seale and Beers,
CPAs regarding any of the following:
|
(1)
|
The
application of accounting principles to a specific transaction, either
completed or proposed or the type of audit opinion that might be rendered
on the Company's consolidated financial statements, and neither a written
report nor oral advice was provided to the Company by Seale and Beers,
CPAs that Seale and Beers, CPAs concluded was an important factor
considered by the Company in reaching a decision as to an accounting,
auditing or financial reporting
issue;
|
|
(2)
|
Any
matter that was the subject of a disagreement, as that term is defined in
Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item
304 of Regulation S-K; or
|
(3)Any
matter that was a reportable event, as that item is defined in Item 304(a)(1)(v)
of Regulation S-K.
Item
9.01 Financial Statements and Exhibits
(d)
Exhibits
The
following exhibit is filed herewith:
Exhibit Description
16.3 Letter
from Moore & Associates, Chtd. to the Securities and Exchange Commission
dated August7, 2009.
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.
| SEYCHELLE ENVIRONMENTAL TECHNOLOGIES, INC. | |||
|
Date:
August 7, 2009
|
By:
|
/s/ /s/ Carl Palmer | |
| Carl Palmer, President | |||