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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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) March 10, 2005
ENVIRO VORAXIAL TECHNOLOGY, INC.
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(Exact name of registrant as specified in its charter)
Idaho 000-27445 82-0266517
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(State or Other Jurisdiction (Commission (I.R.S. Employer
of Incorporation) File Number) Identification No.)
821 NW 57th Place, Fort Lauderdale, Florida 33309
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(Address of Principal Executive Office) (Zip Code)
(954) 958-9968
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(Registrant's telephone number, including area code)
N/A
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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:
[ ] 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))
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Item 4.01 Changes in Registrant's Certifying Accountant
(a) Previous Independent Accountants.
(i) Effective March 10, 2005, Eisner LLP was dismissed as the
principal accountants to audit the financial statements of
Enviro Voraxial Technology, Inc. (the "Registrant").
(ii) The reports of Eisner LLP ("EISNER") on the financial
statements of Registrant for the past two fiscal years
contained no adverse opinion or disclaimer of opinion and
were not qualified or modified as to uncertainty, audit
scope or accounting principle; however, the reports were
modified to include an explanatory paragraph wherein
EISNER expressed substantial doubt about the Registrant's
ability to continue as a going concern.
(iii) The dismissal of EISNER and subsequent engagement of new
independent accountants (described below) was approved by
the Registrant's Board of Directors, as the Registrant has
no Audit Committee.
(iv) In connection with its audits for the two most recent
fiscal years and including the interim period up to and
including the date of dismissal, there have been no
disagreements with EISNER on any matter of accounting
principles or practices, financial statement disclosure,
or auditing scope or procedure, which disagreements if not
resolved to the satisfaction of EISNER would have caused
them to make reference thereto in their report on the
financial statements for such years; however, the reports
were modified to include an explanatory paragraph wherein
EISNER expressed substantial doubt about the Registrant's
ability to continue as a going concern.
(v) During the two most recent fiscal years and including the
interim period up to and including the date of dismissal,
the Registrant has had no reportable events (as defined in
Item 304 (a)(1)(v) of Regulation S-K).
The Registrant requested EISNER furnish a letter addressed to the Securities and
Exchange Commission stating whether or not EISNER agrees with the statements
made above and, if not, stating the respects in which it does not agree. A copy
of this letter, dated March 10, 2005, is filed as Exhibit 16.1 to this Form 8-K.
(b) Engagement of New Independent Accountants.
(i) Effective March 10, 2005, the Registrant engaged the
accounting firm of Weinberg & Company, P.A. ("New
Auditor") as the Registrant's new independent accountants
to audit the Registrant's financial statements for the
fiscal year ending December 31, 2004.
(ii) The Registrant has not consulted with New Auditor during
the last two years or subsequent interim period on either
the application of accounting principles or type of
opinion New Auditor might issue on the Registrant's
financial statements.
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Item 9.01 Financial Statements and Exhibits
(c) Exhibits
16.1 Letter of Eisner LLP pursuant to Item 304 of Regulation
S-B.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Company has duly caused this report to be signed on its behalf by the
undersigned, hereunto duly authorized.
ENVIRO VORAXIAL TECHNOLOGY, INC.
Date: March 11, 2005 /s/ Alberto DiBella
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Alberto DiBella
Chief Executive Officer
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