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 reportedly): December 23, 2004


                              OCEAN BIO-CHEM, INC.
               (Exact name of registrant as specified in charter)

       Florida                       2-70197                     59-1564329
(State or Other Jurisdiction     (Commission File Number)    (I.R.S. Employer
   of Incorporation)                                         Identification No.)

               4041 S.W. 47 Avenue, Fort Lauderdale, Florida 33314
                (Address of principal executive office Zip Code)

                                 (954) 587-6280
                         Registrant's telephone number,
                              including area code:

                                 Not Applicable
          (Former name or former address, if changes 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))

     Item 4.01 Changes In and  Disagreement  With  Accountants on Accounting and
Financial Disclosure



     Ocean  Bio-Chem,  Inc. (the  "Company")  requested that  Berkovits,  Lago &
Company, LLP (the "Former Accountant") furnish it with a letter addressed to the
Securities and Exchange Commission stating whether it agreed with the statements
that the Company  made in the Form 8-K that it filed on December  16, 2004 . The
requested letter is attached as Exhibit 16.1 to this amended Form 8-K.

The Company has retained the services of Levi, Cahlin & Co, Certified Public
Accountants ("New Accountants"), effective as of December 23, 2004. The Company
did not consult with the New Accountants regarding 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 financial statements,
and no written or oral advice was provided by the New Accountants that was a
factor considered by the Company in reaching a decision as to the accounting,
auditing or financial reporting issues.

Item 9.01  Financial Statements and Exhibits.

     (c ) Exhibits.

     16.1 Letter dated December 20, 2004 from Berkovits,  Lago & Company, LLP to
the Securities and Exchange Commission.




                                   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.


Date: December 23, 2004                     Ocean Bio-Chem, Inc.

                                            /s/ Peter G. Dornau
                                            ------------------------------------
                                            Peter G. Dornau
                                            Chairman of Board of Directors and
                                            Chief Executive Officer










     EXHIBIT 16.1 Letter dated December 20, 2004 from Berkovits, Lago & Company,
LLP to the United States Securities and Exchange Commission


                         BERKOVITS, LAGO & COMPANY, LLP
                  Certified Public Accountants and Consultants
                     8211 West Broward Boulevard, Suite 340
                            Plantation, Florida 33324


December 20. 2004

Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549


Commissioners:

     We have read the comments  made by Ocean  Bio-Chem,  Inc.  (copy  attached)
which we understand will be filed with the Commission,  pursuant to Item 4.01 of
Form 8-K, as part of the Company's  Form 8-K report dated  December 16, 2004. We
agree with the statements concerning our Firm in such Form 8-K.

Yours truly,

/s/ Berkovits, Lago & Company, LLP
- ----------------------------------
Berkovits, Lago & Company, LLP