UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURRENT REPORT Pursuant
to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of report (Date of earliest event reported) October 12, 2004
IMMUNOTECHNOLOGY CORPORATION
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(Exact Name of Registrant as Specified in Its Charter)
Delaware
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(State or Other Jurisdiction of Incorporation)
0-24641 84-1016435
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(Commission File Number) (IRS Employer Identification No.)
1661 Lakeview Circle, Ogden, UT 84403
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(Address of Principal Executive Offices) (Zip Code)
801-399-3632
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(Registrant's Telephone Number, Including Area Code)
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(Former Name or Former Address, if Changed Since Last Report)
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 (see General Instruction A.2. below):
|_| 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 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Item 4.01. Changes in Registrant's Certifying Accountant.
Rose, Snyder & Jacobs ("Rose Firm") has informed Immunotechnology Corporation
(the "Company") that it resigned as the Company's principal accountants
effective October 4, 2004. The Rose Firm's audit reports on the Company's
financial statements as of and for the years ended December 31, 2003 and 2002
did not contain an adverse opinion or a disclaimer of opinion and were not
qualified or modified as to audit scope. The audit reports were qualified as to
uncertainty as to the Company continuing as a going concern.
During the Company's two most recent fiscal years ended December 31, 2003 and
the subsequent interim period through the date of the Rose Firm's resignation,
(i) there were no disagreements with the Rose Firm on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedures, which disagreements, if not resolved to the Rose Firm's
satisfaction, would have caused the Rose Firm to make reference to the subject
matter of the disagreement(s) in connection with its report, and (ii) there were
no "reportable events" as such term is defined in Item 304(a)(1)(v) of
Regulation S-K.
The Company provided the Rose Firm with a copy of this Form 8-K prior to its
filing with the Securities and Exchange Commission and requested the Company to
furnish it with a letter addressed to the Securities and Exchange Commission
stating whether it agrees with the statements made above. Attached as Exhibit 16
is a copy of the Rose Firm's letter to the Securities and Exchange Commission.
The Company has appointed the CPA firm of H & J associates, LLC to be its
principal accountants and auditors.
Item 9.01. Financial Statements, Pro Forma Financial Information and Exhibits
(c) Exhibits - - Exhibit 16.1 Letter from the firm of Rose, Snyder & Jacobs to
the Securities and Exchange Commission dated October 12, 2004.
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.
Dated: October 12, 2004 IMMUNOTECHNOLOGY CORPORATION
By: /s/ Mark A. Scharmann,
Chief Executive Officer and
Chief Financial Officer
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