-----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, Q+xpma73ISllA8S4gU5N/ldiK8MSFiC1/XZAAXZzKX8dBPnE/KX+ZQeWyhAUYLko WqYM5mx97EGjoTU1oVZw6A== 0001108890-03-000110.txt : 20030421 0001108890-03-000110.hdr.sgml : 20030421 20030421140856 ACCESSION NUMBER: 0001108890-03-000110 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030415 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20030421 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SPECTRUM ORGANIC PRODUCTS INC CENTRAL INDEX KEY: 0001034992 STANDARD INDUSTRIAL CLASSIFICATION: CANNED, FRUITS, VEG & PRESERVES, JAMS & JELLIES [2033] IRS NUMBER: 943076294 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-22231 FILM NUMBER: 03656686 BUSINESS ADDRESS: STREET 1: 133 COPELAND ST CITY: PETALUMA STATE: CA ZIP: 94952 BUSINESS PHONE: 7077788900 MAIL ADDRESS: STREET 1: 133 STREET 2: COPELAND STREET CITY: PETALUMA STATE: CA ZIP: 94952 FORMER COMPANY: FORMER CONFORMED NAME: ORGANIC FOOD PRODUCTS INC DATE OF NAME CHANGE: 19970304 8-K 1 spectrum8k042103.txt DATED 04-21-03 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): April 15, 2003 Spectrum Organic Products, Inc. ---------------------------------------------------- (Exact name of Registrant as specified in its charter) California 333-22997 94-3076294 ---------------------- ---------------------- ------------------- (State of incorporation) (Commission File Number) (IRS Employer ID No.) 5341 Old Redwood Highway, Suite 400 Petaluma, CA 94954 -------------------------------------- (Address of Principal Executive Offices) (707) 778-8900 ----------------------------- (Registrant's telephone number) ITEM 4. Changes in Registrant's Certifying Accountant On April 15, 2003 Spectrum Organic Products, Inc. ("the Company") notified BDO Seidman, LLP ("BDO") that it would be dismissing BDO and appointing a new independent certifying accountant for the current fiscal year. The Company's Audit Committee of the Board of Directors recommended the dismissal of BDO to the Company's Board of Directors, which approved the recommendation. During the three fiscal years of the Company ended December 31, 2000, 2001 and 2002 and the subsequent interim period preceding the Company's notification to BDO of its intention to dismiss BDO, there were no disagreements between the Company and BDO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to BDO's satisfaction, would have caused BDO to make reference to the subject matter of the disagreement in connection with its reports. There were also no reportable events described under Item 304(a)(l)(v) of Regulation S-K. The audit reports of BDO on the financial statements of the Company as of and for the fiscal years ended December 31, 2000, 2001 and 2002 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. ITEM 7. Financial Statements and Exhibits (c) Exhibits: 16.01 Letter from BDO Seidman, LLP regarding the change in the Company's independent certifying accountant. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Dated: April 18, 2003 Spectrum Organic Products, Inc. /s/ Robert B. Fowles ----------------------------------- Robert B. Fowles Duly Authorized Officer & Chief Financial Officer 2 EX-16.01 3 spectrumexhib1601-042103.txt CHANGE IN CERTIFYING ACCOUNTANT April 21, 2003 Securities and Exchange Commission 450 5th Street N.W. Washington, D.C. 20549 Gentlemen: We have been furnished with a copy of the response to Item 4 of Form 8-K for the event that occurred on April 15, 2003, to be filed by our former client, Spectrum Organic Products, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm. Very truly yours, /s/ BDO Seidman, LLP - ------------------------ BDO Seidman, LLP -----END PRIVACY-ENHANCED MESSAGE-----