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 reported): January 4, 2005
Spectrum Laboratories, Inc.
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(Exact Name of Registrant as Specified in Charter)
Delaware 95-4718363
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(State or Other Jurisdiction (IRS Employer
of Incorporation) Identification No.)
0-9478
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(Commission File
Number)
18617 Broadwick Street
Rancho Dominguez, California 90220
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (310) 885-4600
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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.
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act.
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act.
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act.
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
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Effective January 4, 2005, Spectrum Laboratories, Inc. ("Spectrum" or "the
Company") engaged Stonefield Josephson, Inc. ("SJ") as Spectrum's new principal
independent accountant. The engagement of SJ was approved by the Audit Committee
of the Company's Board of Directors.
During the fiscal years ended December 27, 2003 and December 28, 2002 and
through the date hereof, neither the Company, nor anyone on its behalf,
consulted with SJ regarding either 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; or any matter that
was the subject of an event as defined in Item 304(a)(1)(iv)B of Regulation S-B.
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.
SPECTRUM LABORATORIES, INC.
Dated: January 5, 2005 By: /s/ Brian Watts
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Name: Brian Watts
Title: Chief Financial Officer