-----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, B9YtuNDtEwQxk1xYu7NVlxfFYRIrPAX4dkSXz5dWbdhuMP3KSrC64/yGUev3bqS/ LtvVEp0qo/aYW+sDcGw1jw== 0000922247-05-000011.txt : 20050720 0000922247-05-000011.hdr.sgml : 20050720 20050720102534 ACCESSION NUMBER: 0000922247-05-000011 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20050719 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant FILED AS OF DATE: 20050720 DATE AS OF CHANGE: 20050720 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CTD HOLDINGS INC CENTRAL INDEX KEY: 0000922247 STANDARD INDUSTRIAL CLASSIFICATION: MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833] IRS NUMBER: 593029743 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-25466 FILM NUMBER: 05963033 BUSINESS ADDRESS: STREET 1: 27317 NW 78 AVENUE STREET 2: N/A CITY: HIGH SPRINGS STATE: FL ZIP: 32643 BUSINESS PHONE: 3864540887 FORMER COMPANY: FORMER CONFORMED NAME: CYCLODEXTRIN TECHNOLOGIES DEVELOPMENT INC DATE OF NAME CHANGE: 19941012 8-K 1 ctd20058kaccts.txt CTD HOLDINGS -- 07-2005 8-K -- ACCOUNTANTS 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: July 19, 2005 CTD HOLDINGS, INC. ------------------ (Exact name of registrant as specified in its charter) Florida 0-24930 59-3029743 - -------------------------------------------------------------------------------- (State or other Commission File No. IRS Employer Identification No. jurisdiction of incorporation) 27317 N.W. 78th Avenue, High Springs, Florida, 32643 ---------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: 386-454-0887 -------------------------------------------------------- (Former name or former address, if changed 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 (17CFR 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 July 19, 2005, CTD Holdings, Inc. (hereinafter, the "Registrant") engaged Baumann, Raymondo & Company, P.A. as its independent auditors for the year ending December 31, 2005, to replace the firm of James Moore & Co., P.L. which was dismissed as its auditors effective July 19, 2005. The decision to change auditors was approved by the Registrant's Board of Directors. The reports of James Moore & Co. on the financial statements of the Registrant for the years ended December 31, 2003, and December 31, 2004 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. There were no disagreements with James Moore & Co., P.L., which disagreements, if not resolved to the satisfaction of James Moore & Co., P.L., would have caused it to make reference to the subject matter of the disagreement in the report, on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedures in connection with the audits of the Registrant's consolidated financial statements for the two-year period ended December 31, 2004, or with regard to the Company's most recent 10-QSB filed May 13, 2005. Item 9.01. Financial Statements and Exhibits Exhibit 9.01-16 Letter of Consent to Dismissal By Attached James Moore & Co., P.L. Hereto 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 thereunto duly authorized. Dated: July 20, 2005 CTD HOLDINGS, INC. (Registrant) /s/ C.E. Rick Strattan -------------------------------------- C. E. RICK STRATTAN, President, Chief Executive Officer, and Chief Financial Officer EX-99.77B ACCT LTTR 2 ctd20058kjmcoletter.txt CTD HOLDINGS -- 07-2005 8-K -- JMCO. LETTER July 19, 2005 Securities and Exchange Commission 450 5th Street, N.W. Washington DC 20549 RE: Form 8-K to be filed July 19, 2005 CTD Holdings, Inc. Commission File No. 0-24930 Dear Sirs: Please be advised that we have been provided with a copy of Form 8-K which the Registrant, CTD Holdings, Inc., has stated that it intends to file today. We agree with the statements made in the Form 8-K. We consent to the filing of this letter as an exhibit to said Form 8-K. JAMES MOORE & CO., P.L. By: /s/ Roger N. Swanger ---------------------------- Gainesville, Florida July 19, 2005 -----END PRIVACY-ENHANCED MESSAGE-----