-----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, MyhcnCTOSMOiw2H5ulAUwYOWBF4ytCvnftMmAYLdw6cPchpmLEtyOM37CaLv9mQk V9wRWgsT3bynBbjTlYUqHA== 0000350737-08-000011.txt : 20080822 0000350737-08-000011.hdr.sgml : 20080822 20080822133841 ACCESSION NUMBER: 0000350737-08-000011 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20080822 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant FILED AS OF DATE: 20080822 DATE AS OF CHANGE: 20080822 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OCEAN BIO CHEM INC CENTRAL INDEX KEY: 0000350737 STANDARD INDUSTRIAL CLASSIFICATION: SPECIALTY CLEANING, POLISHING AND SANITATION PREPARATIONS [2842] IRS NUMBER: 591564329 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-11102 FILM NUMBER: 081034184 BUSINESS ADDRESS: STREET 1: 4041 SW 47TH AVE CITY: FORT LAUDERDALE STATE: FL ZIP: 33314 BUSINESS PHONE: 9545876280 MAIL ADDRESS: STREET 1: 4041 SW 47TH AVE CITY: FT LAUDERDALE STATE: FL ZIP: 33028 FORMER COMPANY: FORMER CONFORMED NAME: STAR BRITE CORP DATE OF NAME CHANGE: 19841204 8-K 1 form8k-engagementkw.txt FORM 8K ENGAGEMENT OF KW 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): August 25, 2008 OCEAN BIO-CHEM, INC. (Exact name of registrant as specified in charter) Florida 0-11102 59-1564329 (State or Other (Commission File (I.R.S. Employer Jurisdiction of Incorporation) Number) 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 REGISTRANT'S CERTIFYING ACCOUNTANT a) On August 20, 2008, the audit committee of the board of directors of Ocean Bio Chem. Inc., approved a change in the Company's independent registered public accounting firm. The audit committee approved the engagement of Kramer Weisman and Associates LLP, to serve as the Company's independent registered public accounting firm on August 21, 2008 and dismissed Berenfeld, Spritzer, Shechter & Sheer as of the same date. The audit reports of Berenfeld, Spritzer, Shechter & Sheer on the Company's consolidated financial statements as of and for the years ended December 31, 2006 and 2007 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the years ended December 31, 2006 and 2007 and through August 20, 2008, there were (i) no disagreements with Berenfeld, Spritzer, Shechter & Sheer on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, that if not resolved to the satisfaction of Berenfeld, Spritzer, Shechter & Sheer, would have caused it to make reference to the subject matter of such disagreements in its reports on the Company's financial statements for such periods and (ii) no reportable events (as defined in Item 304(a)( I )(v) of Regulation S-K). The Company has provided Berenfeld, Spritzer, Shechter & Sheer with a copy of this report and requested that Berenfeld, Spritzer, Shechter & Sheer furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the company herein and, if not, stating the respects in which it does not agree. The letter from Berenfeld, Spritzer, Shechter & Sheer to the Securities and Exchange Commission dated as of August 21, 2008 is attached as Exhibit 16.1 to this report. b) The audit committee approved the engagement of Kramer Weisman and Associates LLP as Ocean Bio Chem. Inc.'s independent registered public accounting firm for the fiscal year ending December 31, 2008, and to perform procedures related to the financial statements to be included in of Ocean Bio Chem. Inc.'s quarterly report on Form l0-Q, beginning with, and including, the quarter ending September 30, 2008. During the two most recent fiscal years and through August 20, 2008, Ocean Bio Chem. Inc. did not consult with Kramer Weisman and Associates LLP regarding either (i) the application of accounting principles to any specific completed or proposed transaction, or the type of audit opinion that might be rendered on the company's financial statements, nor did Kramer Weisman and Associates LLP provide written or oral advice to the company that Kramer Weisman and Associates LLP concluded was an important factor considered by the company in reaching a decision as to the accounting, auditing or financial reporting issue or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)( I )(iv) of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K). Kramer Weisman and Associates LLP has informed the company that it completed its prospective client acceptance process on August 21, 2008. ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS (c) Exhibits: 16.1 Letter from Berenfeld, Spritzer, Shechter & Sheer LLP to the Securities and Exchange Commission dated August 21, 2008. 2 SIGNATURE 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: August 22, 2008 Ocean Bio-Chem, Inc. By: /s/ Peter G. Dornau Name: Peter G. Dornau Title: Chairman of Board of Directors and Chief Executive Officer 3 EXHIBIT Letter dated August 21, 2008 from Berenfeld, Spritzer, Shechter & Sheer LLP to the United States Securities and Exchange Commission Berenfeld, Spritzer, Shechter & Sheer LLP Certified Public Accountants and Consultants 401 East Las Olas Boulevard, suite 1090 Ft. Lauderdale, Fl 33301 August 21, 2008 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 August 22, 2008. We agree with the statements concerning our Firm in such Form 8-K. Yours truly, /s/ Berenfeld, Spritzer, Shechter & Sheer LLP Berenfeld, Spritzer, Shechter & Sheer LLP -----END PRIVACY-ENHANCED MESSAGE-----