-----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, BfWzV1IXVJtD1OSzu3wVGB8pYIAF4WekDtVG5/XeXtKkxB3rPXWXQSim9jKHY3x9 /v8RtcX+pQjJKE3hHVkgwQ== 0001050502-05-000430.txt : 20050825 0001050502-05-000430.hdr.sgml : 20050825 20050825150154 ACCESSION NUMBER: 0001050502-05-000430 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20050812 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant FILED AS OF DATE: 20050825 DATE AS OF CHANGE: 20050825 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MILLER DIVERSIFIED CORP CENTRAL INDEX KEY: 0000844856 STANDARD INDUSTRIAL CLASSIFICATION: AGRICULTURE PRODUCTION - LIVESTOCK & ANIMAL SPECIALTIES [0200] IRS NUMBER: 841070932 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-19001 FILM NUMBER: 051048634 BUSINESS ADDRESS: STREET 1: 23360 WELD COUNTY RD #35 STREET 2: PO BOX 937 CITY: LA SALLE STATE: CO ZIP: 80645 BUSINESS PHONE: 9702845556 MAIL ADDRESS: STREET 1: 23360 WELD COUNTY ROAD #35 STREET 2: PO BOX 937 CITY: LA SALLE STATE: CO ZIP: 80645 8-K 1 miller812.txt 8-K 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 August 12, 2005 --------------- Date of report (Date of earliest event reported) Miller Diversified Corporation ------------------------------ (Exact name of registrant as specified in its charter) Nevada 01-19001 84-1070932 ------ -------- ---------- (State or other (Commission (IRS Employer jurisdiction File Number) Identification No.) of incorporation) 23360 Weld County Road 35 La Salle, Colorado 80645 ------------------------ (Address of principal executive offices, including zip code) (970) 284-5556 -------------- (Registrant's telephone number, including area code) 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): [ ] 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. On August 12, 2005, the Board of Directors of Miller Diversified Corporation (the "Company") approved the engagement of Cordovano and Honeck, P.C. as the Company's independent auditors, and executed an engagement letter with Cordovano and Honeck immediately thereafter. Cordovano and Honeck will serve as the Company's independent auditors for the fiscal year ended August 31, 2005 and for the related quarterly reviews. At no point prior to August 12, 2005 (the engagement of Cordovano and Honeck) did the Company or anyone acting on the Company's behalf consult with Cordovano and Honeck regarding (1) the application of accounting principles to a specified transaction or the type of audit opinion that might be rendered on the Company's financial statements or (2) any of the matters or events set forth in Item 304(a)(2)(ii) of Regulation S-B. 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. Miller Diversified Corporation Date: August 25, 2005 By: /s/ James E. Miller -------------------- James E. Miller President, Principal Executive Officer, Principal Financial Officer and Director -----END PRIVACY-ENHANCED MESSAGE-----