UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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 reportedly): December 23, 2004
OCEAN BIO-CHEM, INC.
(Exact name of registrant as specified in charter)
Florida 2-70197 59-1564329
(State or Other Jurisdiction (Commission File Number) (I.R.S. Employer
of Incorporation) Identification No.)
4041 S.W. 47 Avenue, Fort Lauderdale, Florida 33314
(Address of principal executive office Zip Code)
(954) 587-6280
Registrant's telephone number,
including area code:
Not Applicable
(Former name or former address, if changes 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 (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 and Disagreement With Accountants on Accounting and
Financial Disclosure
Ocean Bio-Chem, Inc. (the "Company") requested that Berkovits, Lago &
Company, LLP (the "Former Accountant") furnish it with a letter addressed to the
Securities and Exchange Commission stating whether it agreed with the statements
that the Company made in the Form 8-K that it filed on December 16, 2004 . The
requested letter is attached as Exhibit 16.1 to this amended Form 8-K.
The Company has retained the services of Levi, Cahlin & Co, Certified Public
Accountants ("New Accountants"), effective as of December 23, 2004. The Company
did not consult with the New Accountants regarding the application of accounting
principles to a specific transaction, either completed or proposed, or the type
of audit opinion that might be rendered on the Company's financial statements,
and no written or oral advice was provided by the New Accountants that was a
factor considered by the Company in reaching a decision as to the accounting,
auditing or financial reporting issues.
Item 9.01 Financial Statements and Exhibits.
(c ) Exhibits.
16.1 Letter dated December 20, 2004 from Berkovits, Lago & Company, LLP to
the Securities and Exchange Commission.
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.
Date: December 23, 2004 Ocean Bio-Chem, Inc.
/s/ Peter G. Dornau
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Peter G. Dornau
Chairman of Board of Directors and
Chief Executive Officer
EXHIBIT 16.1 Letter dated December 20, 2004 from Berkovits, Lago & Company,
LLP to the United States Securities and Exchange Commission
BERKOVITS, LAGO & COMPANY, LLP
Certified Public Accountants and Consultants
8211 West Broward Boulevard, Suite 340
Plantation, Florida 33324
December 20. 2004
Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549
Commissioners:
We have read the comments made by Ocean Bio-Chem, Inc. (copy attached)
which we understand will be filed with the Commission, pursuant to Item 4.01 of
Form 8-K, as part of the Company's Form 8-K report dated December 16, 2004. We
agree with the statements concerning our Firm in such Form 8-K.
Yours truly,
/s/ Berkovits, Lago & Company, LLP
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Berkovits, Lago & Company, LLP