-----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, R1/mpCVfq7dd2Jd7bfh0SHEd2s7kAePwygjDMArKqSSJcXlq1w0UgnQJuQYeRTc1 FO6xN1P5ST+cP72xLwXhpg== 0001026018-04-000028.txt : 20040614 0001026018-04-000028.hdr.sgml : 20040611 20040614115154 ACCESSION NUMBER: 0001026018-04-000028 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040524 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20040614 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SYNERGY BRANDS INC CENTRAL INDEX KEY: 0000870228 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-GROCERIES & GENERAL LINE [5141] IRS NUMBER: 222993066 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-19409 FILM NUMBER: 04860375 BUSINESS ADDRESS: STREET 1: 40 UNDERHILL BLVD CITY: SYOSSET STATE: NY ZIP: 11791 BUSINESS PHONE: 5166821980 MAIL ADDRESS: STREET 1: 40 UNDERHILL BLVD CITY: SYOSSET STATE: NY ZIP: 11791 FORMER COMPANY: FORMER CONFORMED NAME: KRANTOR CORP DATE OF NAME CHANGE: 19930328 FORMER COMPANY: FORMER CONFORMED NAME: DELTA VENTURES INC DATE OF NAME CHANGE: 19600201 8-K/A 1 file001.txt SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K/A CURRENT REPORT Pursuant to Section 13 or 15 (d) of the Securities Exchange Act of 1934 Date of Report:June 11, 2004 Synergy Brands, Inc. (Exact name of registrant as specified in its charter) Delaware 0-19409 22-2993066 (State of incorporation) (Commission File No.) (IRS Employer Identification No.) 1175 Walt Whitman Road, Melville, New York 11747 (Address of principal executive offices) (zip code) Registrant's telephone number, including area code: (631) 424-5500 Not Applicable (Former name or former address, if changed since last report) Item 4. Changes in Registrant's Certifying Accountant Grant Thornton LLP was previously the principal accountants for Synergy Brands, Inc. ("the Registrant"). On May 28, 2004, that firm's appointment as principal accountants was terminated by the Registrant and Holtz Rubenstein LLP was engaged as principal accountants. The decision to change accountants was approved by the Board of Directors and Audit Committee thereof of the Registrant, subject to shareholder approval sought at the Registrant's scheduled Annual Meeting. In connection with the audits of the two fiscal years ended December 31, 2003, and the subsequent interim period through May 28, 2004, there were no disagreements with Grant Thornton LLP, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to their satisfaction would have caused them to make reference in connection with their opinion to the subject matter of the disagreement. The audit reports of Grant Thornton LLP on the consolidated financial statements of the Registrant as of and for the two years ended December 31, 2003, did not contain any adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles. During the two years ended December 31, 2003 and the subsequent interim period preceding the termination of Grant Thornton LLP on May 28, 2004, no reportable events occurred in connection with the relationship between Grant Thornton LLP, and the Registrant. A letter from Grant Thornton LLP is attached as Exhibit 16 to this Form 8-K/A. This Form 8-K/A is an amendment to the 8-K filed with the SEC on June 3, 2004. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits (c) Exhibits 16. Letter of Grant Thornton LLP Dated June 10, 2004. SIGNATURES Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. Synergy Brands, Inc. By: /s/ Mair Faibish ---------------- Mair Faibish Chairman of the Board By: /s/ Mitchell Gerstein --------------------- Mitchell Gerstein Chief Financial Officer Dated: June 11, 2004 EX-16 2 file002.txt EXHIBIT 16 June 10, 2004 Securities and Exchange Commission Washington, D.C. 20549 Re: Synergy Brands, Inc. File No. 0-19409 Dear Sir or Madam: We have read Item 4 of the Form 8-K of Synergy Brands, Inc., dated May 28, 2004, and agree with the statements concerning our Firm contained therein. Very truly yours, /S/GRANT THORNTON LLP -----END PRIVACY-ENHANCED MESSAGE-----