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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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): October 24, 2003
NutraCea
(Exact name of Company as specified in charter)
California
(State of Other Jurisdiction of Incorporation)
0-32565 87-0673375
(Commission File Number) (IRS Employer Identification No.)
1261 Hawk's Flight Court
El Dorado Hills, CA 95762
(Address of Principal Executive Offices) (Zip Code)
(916) 933-7000
(Registrant's Telephone Number, Including Area Code)
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Item 4. Changes in Registrant's Certifying Accountant.
Effective October 23, 2003, Singer Lewak Greenbaum & Goldstein, LLP
(the "Predecessor Accountant") was dismissed as the independent auditors for the
Company, and Malone & Bailey, PLLC (the "Successor Accountant") was appointed as
the Company's new independent accountants. For the years ended December 31, 2001
and 2002, the Predecessor Accountant's report did not contain any adverse
opinion or disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope, or accounting principles. The Company's Board of
Directors approved this action on October 23, 2003.
During the years ended December 31, 2001 and 2002, and the subsequent
interim period January 1, 2003 through October 22, 2003, there were no
disagreements with the Predecessor Accountant on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreement, if not resolved to the satisfaction of the
Predecessor Accountant, would have caused it to make reference to the subject
matter of the disagreement in connection with its report on the financial
statements of the Company for such period.
The Company has not previously consulted with the Successor Accountant
regarding the application of accounting principles to a specific completed or
contemplated transaction or the type of audit opinion that might be rendered on
the Company's financial statements.
Item 7. Financial Statements and Exhibits
The Company has requested a letter from the Predecessor Accountant
addressed to the Securities and Exchange Commission stating whether it agrees or
disagrees with the statements in this report. Such letter will be filed as an
exhibit to this report within two business days after the receipt thereof.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Company has duly caused this Report to be signed on its behalf by the
undersigned thereunto duly authorized.
NutraCea
Date: October 23, 2003 By: /s/ John Howell
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John Howell
President and
Chief Operating Officer