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 reported) June 19, 2007
eFoodSafety.com,
Inc.
(Exact
name of registrant as specified in its charter)
Nevada
333-68008 62-1772151
(State or other
jurisdiction
(Commission File
Number)
(IRS Employer
Identification No.)
of
incorporation)
7702
E.
Doubletree Ranch Road
Suite
300
Scottsdale,
AZ 85258
(Address
of principal executive offices) (Zip Code)
Registrant's
telephone number, including area code 480-607-2606
(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 (see General Instruction A.2. below):
[
]
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
June
19, 2007, Robison, Hill & Co., the Company’s principal independent
accountant, was dismissed by the Board of Directors, and E. Randall Gruber,
CPA,
PC was engaged to audit the Company’s financial statements.
The
former accountant’s report on the Company’s financial statements for the past
two fiscal years, April 30, 2005 and 2006, did not contain an adverse opinion
or
disclaimer of opinion, but the report did refer to Note 1 to the financial
statements which stated: “These
accompanying consolidated financial statements have been prepared on a going
concern basis, which contemplates the realization of assets and the satisfaction
of liabilities and commitments in the normal course of business. As of April
30,
2006 [April 30, 2005], the Company has accumulated operating losses of
$16,043,832 [$6,662,936] since its inception. The continuation of the Company
is
dependent upon the continuing financial support of directors and stockholders.”
These
conditions raise substantial doubt about the Company's ability to continue
as a
going concern. These financial statements do not include any adjustments that
might arise from this uncertainty.”
There
were no disagreements with the former accountant on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure during the two most recent fiscal years ended April 30, 2006 or during
the interim period ended June 19, 2007, nor were there any reportable events
during those periods.
The
Company did not consult with E. Randall Gruber, CPA, PC during the past two
fiscal years or during the interim period ended June 19, 2007 regarding the
application of accounting principles to a specific completed or contemplated
transaction, or the type of audit opinion that might be rendered, and neither
written nor oral advice was provided as to an accounting, auditing or financial
reporting issue.
The
Company has requested Robison, Hill & Co to review the foregoing disclosure
and to provide the Company with a letter addressed to the Securities and
Exchange Commission stating whether it agrees with the statements made and,
if
not, the respects in which it does not agree. The letter is filed as an exhibit
to this report.
Item
9.01. Financial Statements and Exhibits
The
following exhibits are filed as part of this report:
16.1
Letter from Robison, Hill & Co.
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.
eFoodSafety.com,
Inc.
Date
June
19,
2007
By: /s/ Patricia Gruden, President
and CEO