Eneftech Corp – ‘8-K’ for 3/18/05

On:  Wednesday, 3/23/05, at 4:50pm ET   ·   For:  3/18/05   ·   Accession #:  1138654-5-1   ·   File #:  814-00681

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         8-K Change of Accountant                               3±    15K 

Document Table of Contents

U.S. 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): March 22, 2005          

ENEFTECH CORPORATION      
(Exact Name of Registrant as Specified in Its Charter)    

Texas                              814-00681                       76-067616    
(State or Other Jurisdiction (Commission File Number)         I.R.S. Employer   
of Incorporation)                                            Identification No.)

371-A Bethany Road, Burbank, California                           915042        
(Address of Principal Executive Offices)                       (Zip Code)       

Registrants telephone number, including area code:  (310) 994-4408              

P.O. Box 6162, Burbank, California 91510      
(Mailing Address of Corporation)        

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.  CHANGES  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANT                     

On  March 18, 2005,  the  registrant  terminated  the  client-auditor 
relationship  between  Mendoza Berger Company, LLP ("Mendoza") and the          
registrant with respect to the audit of its financial statements for the        
calendar year 2004 and all future periods.                                      

Mendozas  reports  on  the  financial statements of registrant for the
years ended  December  31,  2002 and 20033 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.  The reports issued by     
Mendoza for the years ended December 31, 2003 and 2002, included in the         
Forms 10-KSB filed by registrant for those years raised substantial             
doubt about the ability of registrant to continue as a going concern.           

  The decision not to engage Mendoza as its auditors for the calendar year
2004 was recommended by the registrant's Board of Directors.  During the  two   
most recent fiscal years and any subsequent interim period through  March 18,   
2005,  there  have  not  been  any disagreements between registrant and         
Mendoza on  any  matter of accounting principles or practices, financial        
statement  disclosure,  or  auditing  scope  or  procedure,  which              
disagreements, if not resolved to the satisfaction of Mendoza, would have       
caused it to  make  reference to the subject matter of the disagreements in     
connection with  its  reports  on  the  financial  statements  for  such        
periods.                                                                        

Regulation S-K Item 304(a)(1)(v) is not applicable to this report.    

On  March 22, 2005, the registrant engaged Robison, Hill & Co, a      
Professional corporation, (Robison Hill) as the registrant's independent        
accountants  to report on the registrant's balance sheet as of December 31,     
2004 and  2003,  on a consolidated basis, and  the related combined             
statements of income, stockholders' equity and cash flows for the years then    
ended. The decision to appoint Robison Hill was approved by  the  Board  of     
Directors of registrant.                                                        

During the two  most recent fiscal years of registrant and any        
Subsequent interim period  prior  to  the  engagement  of  Robison Hill,        
neither the registrant nor anyone on the its behalf consulted with Robison      
Hill regarding either (i)  the  application of accounting principles to a       
Specified transaction, either contemplated or proposed, or the type of audit    
opinion that might be  rendered  on the financial statements or (ii) any        
matter that was  either  the  subject  of  a  "disagreement"  or a              
"reportable event."                                                             

    The  registrant  has  provided  the  former accountants of Registrant with
a copy of this report  before its filing with the Commission.  The registrant   
has requested the former  accountants of Registrant to  furnish  the            
registrant with a letter addressed to the Commission  stating whether it agrees 
with the statements made by the registrant in  this  report  and,  if not,      
stating the respects in which they do not agree. The  registrant  has  filed    
the former accountants' letter as an exhibit to this report.                    

ITEM  9.  FINANCIAL  STATEMENTS  AND  EXHIBITS.                                 

(a)     Financial  Statements.                                        
----------------------                                

None.                                                                 

(b)     Exhibits.                                                     

16         Letter from Mendoza Berger & Company LLP, stating whether they   
agree with the statements made by the registrant in this report.                

The following exhibits are filed herewith:                            

None                                                            

     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  duly  authorized officer.                                          

Date: March 18, 2005                                                            

ENEFTECH CORPORATION.   

 By /s/ Stephen Stotesbery
                             -----------------------------------------------
  Stephen Stotesbery
President       

Exhibit 16:                                                                     
March 23, 2005                          

Securities and Exchange Commission                                              
450 Fifth Street                                                                
Washington, DC 20549                                                            

Gentlemen:                                                                      

We have read and agree with the comments in Item 4 of the                       
Form 8-K/A of Eneftech Corporation dated March 18, 2005,                        
except for the following:                                                       

The reports issued by Mendoza Berger & Company, LLP for                         
the years ended December 31, 2003 and 2002, included                            
in Eneftech Corporations Forms 10-KSB raised substantial                        
doubt about Eneftech Corporations ability to continue as                        
a going concern.                                                                

Mendoza Berger & Company, LLP                                                   

/s/                                                                             

Irvine, California                                                              

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K’ Filing		Date		Other Filings
Filed on:		3/23/05
		3/22/05
For Period End:		3/18/05		8-K
		12/31/04		10KSB,  NT 10-K
		12/31/03		10KSB,  10KSB/A
		12/31/02		10KSB/A
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