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.
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(Exact name of registrant as specified in its charter)
Florida 0-24930 59-3029743
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(State or other Commission File No. IRS Employer Identification No.
jurisdiction of
incorporation)
27317 N.W. 78th Avenue, High Springs, Florida, 32643
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: 386-454-0887
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(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
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C. E. RICK STRATTAN, President, Chief
Executive Officer, and Chief Financial Officer