-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, UgOd8hMd5WKNNCUaYf0hm3217pX7O4mZBEWjSEkHZhA35Oc1ADbXQ6IYbOQEh/0g 1zI06VgN91nzySH1UnQ7Fg== 0001116502-06-002306.txt : 20061122 0001116502-06-002306.hdr.sgml : 20061122 20061122160230 ACCESSION NUMBER: 0001116502-06-002306 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20061120 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20061122 DATE AS OF CHANGE: 20061122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PURADYN FILTER TECHNOLOGIES INC CENTRAL INDEX KEY: 0001019787 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 141708544 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-11991 FILM NUMBER: 061236563 BUSINESS ADDRESS: STREET 1: 2017 HIGH RIDGE ROAD CITY: BOYTON BEACH STATE: FL ZIP: 33426 BUSINESS PHONE: 5615479499 MAIL ADDRESS: STREET 1: 2017 HIGH RIDGE ROAD CITY: BOYTON BEACH STATE: FL ZIP: 33426 FORMER COMPANY: FORMER CONFORMED NAME: T F PURIFINER INC DATE OF NAME CHANGE: 19960726 8-K 1 puradyn_8-k.txt CURRENT REPORT ================================================================================ UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 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) November 20, 2006 --------------- Puradyn Filter Technologies Incorporated (Exact Name of Registrant as Specified in Its Charter) --------------- Delaware (State or Other Jurisdiction of Incorporation) 0-29192 14-1708544 (Commission File Number) (IRS Employer Identification No.) 2017 High Ridge Road, Boynton Beach, Florida 33426 (Address of Principal Executive Offices) (Zip Code) (561) 547-9499 (Registrant's Telephone Number, Including Area Code) N/A (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 133-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) ================================================================================ ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT (i) Daszkal Bolton LLP ("Daszkal Bolton"), by letter dated November 20, 2006, has resigned as the independent registered public accounting firm for Puradyn Filter Technologies Incorporated ("the Company). Daszkal Bolton had been the independent registered public accounting firm for, and audited the financial statements of, the Company. (ii) The reports of Daszkal Bolton on the financial statements of the Company 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 of accounting principles, but did include an explanatory paragraph relating to the Company's ability to continue as a `going concern' as a result of recurring operating losses, liabilities exceeding assets and the reliance on cash inflows from an institutional investor and current stockholders. (iii) The decision to change accountants was approved by the Audit Committee of the Board of Directors. (iv) In connection with the audits for the two most recent fiscal years and in connection with Daszkal Bolton's review of the subsequent interim periods preceding resignation on November 20, 2006, there have been no disagreements between the Company and Daszkal Bolton on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Daszkal Bolton, would have caused Daszkal Bolton to make thereto in their report on the Company's financial statements for these fiscal years. During the two most recent fiscal years and prior to the date hereof, the Company had no reportable events (as defined in Item 304 (a) (1) of Regulation S-B). (v) Webb & Company ("Webb"), by letter dated November 20, 2006, was engaged as the independent registered public accounting firm for Puradyn Filter Technologies Incorporated ("the Company"). (vi) The Company has not consulted with Webb regarding the application of accounting principles to any contemplated or completed transactions nor the type of audit opinion that might be rendered on the Company's financial statements, and neither written nor oral advice was provided that would be an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue. (vii) There have been no disagreements between the Company and the former independent registered public accounting firm accountant, Daszkal Bolton LLP, for which Webb was consulted upon. ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS (d) Exhibits. Exhibt No. Description ---------- ----------- 99.1 Letter from Daszkal Bolton to the Securities and Exchange Commission 2 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. PURADYN FILTER TECHNOLOGIES INCORPORATED By: /s/ JOSEPH V. VITTORIA ------------------------------------ Joseph V. Vittoria, Chairman and Chief Executive Officer DATED: November 22, 2006 3 EX-99.1 2 exh_99-1.txt ADDITIONAL EXHIBITS Michael I. Daszkal, C.P.A., P.A. Jeffrey A. Bolton, C.P.A., P.A. Timothy R. Devlin, C.P.A., P.A. [GRAPHIC DASZKALBOLTON LLP Michael S. Kridel, C.P.A., P.A. OMITTED] CERTIFIED PUBLIC ACCOUNTANTS Marjorie A. Horwin, C.P.A., P.A. Patrick D. Heyn, C.P.A., P.A. Gary R. McConnell, C.P.A., P.A. Scott A. Walters, C.P.A., P.A. -------------------------------- Colleen DeWoody Bracci, C.P.A. Arthur J. Hurley, C.P.A. Amy E. Vetter, C.P.A. Prochi Sheth November 20, 2006 Board of Directors Puradyn Filter Technologies, Inc. & Subsidiaries 2017 High Ridge Road Boynton Beach, FL 33426 Dear Sirs: This is to confirm that the client-auditor relationship between Puradyn Filter Technologies, Inc. (Commission File Number SEC 0-29192) and Daszkal Bolton LLP has ceased. Sincerely, /s/ Daszkal Bolton LLP - ---------------------------- Daszkal Bolton LLP 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 2401 NW Boca Raton Boulevard o Boca Raton, Florida 33431-6632 o t: 561.367.1040 o f: 561.750.3236 2401 PGA Boulevard, Suite 196 o Palm Beach Gardens, Florida 33410-3500 o t: 561.622.8920 o f: 561.624.1151 2700 West Cypress Creek Road, Suite D126 o Fort Lauderdale, Florida 33309-1744 o t: 954.974.3544 o f: 954.974.3680 PCAOB Registered www.daszkalbolton.com [LOGO] Affiliated Offices Worldwide -----END PRIVACY-ENHANCED MESSAGE-----