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STATES</font></div>
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AND EXCHANGE COMMISSION</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington,
D.C. 20549</font></div>
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    <div>&#160;</div>
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8-K</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">CURRENT
REPORT</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
to Section 13 or 15(d) of the Securities Exchange Act of 1934</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="FONT-WEIGHT: normal">Date of Report (Date of earliest event
reported):</font> SEPTEMBER 24, 2008</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 24pt; FONT-FAMILY: Times New Roman"><a name="FIS_UNIDENTIFIED_TABLE">ANIMAL HEALTH INTERNATIONAL, INC.</a></font></div>
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name of registrant as specified in its charter)</font></div>
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      Incorporation)</font></div>
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      Employer</font></div>
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      No.)</font></div>
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Village Circle, Suite 200</font></div>
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Texas 76262</font></div>
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of Principal Executive Offices, including Zip Code)</font></div>
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</font>(817) 859-3000</font></div>
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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):</font></div>
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      communications pursuant to Rule 425 under the Securities Act (17 CFR
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      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
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    <div>
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      communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
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    </div>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0.8pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Item
      4.01</font></div>
            </td>
            <td align="left" valign="top" width="86%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0.8pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      Changes in Registrant's Certifying
Accountant.</font></div>
            </td>
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    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;On
September 24, 2008, the Audit Committee of the Board of Directors (the &#8220;Audit
Committee&#8221;) of Animal Health International, Inc. (the &#8220;Company&#8221;) approved the
dismissal of KPMG LLP (&#8220;KPMG&#8221;) as the Company&#8217;s independent registered public
accounting firm.&#160;&#160;KPMG was notified of its dismissal on September 24,
2008.</font></div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
the years ended June 30, 2007 and 2008, and through the interim period ended
September 24, 2008, </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(i) there
were no disagreements with KPMG on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure which,
if not resolved to KPMG&#8217;s satisfaction, would have caused them to make reference
to the subject matter of the disagreement in connection with their opinion; and
(ii) </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">there
were no reportable events as defined in Item 304(a)(1)(v) of Regulation
S-K.</font></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify">The audit reports of KPMG on the consolidated financial statements
of the Company and subsidiaries as of and for the years ended June 30, 2008 and
2007 did not contain any adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope, or accounting principles,
except that KPMG's report on the consolidated financial statements of the
Company and subsidiaries as of and for the years ended June 30, 2008 and 2007,
contained a separate paragraph stating that "as discussed in Note 2 to the
consolidated financial statements, the Company adopted the provisions of the
Financial Accounting Standards Board's Interpretation 48, "Accounting for
Uncertainty in Income Taxes--an interpretation of FASB Statement No. 109" in
fiscal year 2008 and the Company adopted the provisions of the Financial
Accounting Standards Board's Statement of Financial Accounting Standards 123
(revised 2004), "Share-Based Payment" in fiscal year 2007."</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify">
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The audit
report of KPMG on the effectiveness of internal control over financial reporting
as of June 30, 2008 did not contain any adverse opinion or disclaimer of
opinion, nor was it qualified or modified as to uncertainty, audit scope, or
accounting principles, except that KPMG&#8217;s report indicates in a separate
paragraph,&#160;&#160;that its audit of internal control over financial
reporting of&#160;the Company&#160;excluded an evaluation of internal control
over financial reporting of Kane Veterinary Supplies, Ltd (Kane) which was
acquired by the Company in October of 2007 and was excluded from management&#8217;s
assessment of the effectiveness of the Company&#8217;s internal control over financial
reporting as of June 30, 2008. Kane's internal control over financial reporting
was associated with total assets of approximately $23 million and total revenues
of approximately $43 million that are included in the consolidated financial
statements of the Company&#160;and subsidiaries as of and for the year ended
June 30, 2008.</font></div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Company provided KPMG with a copy of the above disclosures, and KPMG furnished
the Company with a letter addressed to the Securities and Exchange
Commission.&#160;&#160;A copy of such letter from KPMG, dated September 30,
2008, is attached hereto as Exhibit 16.1.</font></div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;On
September 24, 2008, the Audit Committee appointed Grant Thornton LLP (&#8220;Grant
Thornton&#8221;) to serve as the Company&#8217;s independent registered public accounting
firm for the fiscal year ended June 30, 2009. Grant Thornton accepted the
appointment on September 24, 2008. During the years ended June 30, 2007 and
2008, including the interim period ended September 24, 2008, neither the Company
nor anyone on its behalf has consulted with Grant Thornton with respect to the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
the Company&#8217;s financial statements, or any matter that was either the subject of
a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K
and the related instructions to that Item, or a reportable event, as that term
is defined in Item 304(a)(1)(v) of Regulation S-K.</font></div><br><a name="FIS_RESULTS_OF_OPERATIONS" /></div>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0.8pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Item&#160;9.01</font></div>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0.8pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Financial
      Statements and Exhibits</font></div>
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    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">
          <tr>
            <td align="left" valign="top" width="4%">
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to the requirements of the Securities Exchange Act of 1934, as amended, the
registrant has duly caused this Current Report on Form 8-K to be signed on its
behalf by the undersigned thereunto duly authorized.</font></div>
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            <td valign="middle" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
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      HEALTH INTERNATIONAL, INC.</font></div>
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      30, 2008</font></div>
            </td>
            <td align="left" valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
            <td valign="top" width="4%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
            <td align="left" valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
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            <td align="left" valign="bottom" width="2%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
            <td valign="top" width="40%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
            <td align="left" valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
            <td valign="top" width="4%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
            <td align="left" valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
            <td valign="top" width="3%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
            <td align="left" valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
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INDEX</font></div>
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            </td>
          </tr>
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            <td valign="middle" width="7%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
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currentreport_092408.htm
UNITED
STATES
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):
SEPTEMBER 24, 2008
ANIMAL HEALTH INTERNATIONAL, INC.
(Exact
name of registrant as specified in its charter)
Delaware
1-33273
71-0982698
(State
      or Other Jurisdiction
of
      Incorporation)
(Commission
      File No.)
(IRS
      Employer
Identification
      No.)
7
Village Circle, Suite 200
Westlake,
Texas 76262
(Address
of Principal Executive Offices, including Zip Code)
Registrant's telephone number, including area code:
(817) 859-3000
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
      4.01
Changes in Registrant's Certifying
Accountant.
(a)           On
September 24, 2008, the Audit Committee of the Board of Directors (the "Audit
Committee") of Animal Health International, Inc. (the "Company") approved the
dismissal of KPMG LLP ("KPMG") as the Company's independent registered public
accounting firm.  KPMG was notified of its dismissal on September 24,
2008.
During
the years ended June 30, 2007 and 2008, and through the interim period ended
September 24, 2008,
(i) there
were no disagreements with KPMG on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure which,
if not resolved to KPMG's satisfaction, would have caused them to make reference
to the subject matter of the disagreement in connection with their opinion; and
(ii)
there
were no reportable events as defined in Item 304(a)(1)(v) of Regulation
S-K.
The audit reports of KPMG on the consolidated financial statements
of the Company and subsidiaries as of and for the years ended June 30, 2008 and
2007 did not contain any adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope, or accounting principles,
except that KPMG's report on the consolidated financial statements of the
Company and subsidiaries as of and for the years ended June 30, 2008 and 2007,
contained a separate paragraph stating that "as discussed in Note 2 to the
consolidated financial statements, the Company adopted the provisions of the
Financial Accounting Standards Board's Interpretation 48, "Accounting for
Uncertainty in Income Taxes--an interpretation of FASB Statement No. 109" in
fiscal year 2008 and the Company adopted the provisions of the Financial
Accounting Standards Board's Statement of Financial Accounting Standards 123
(revised 2004), "Share-Based Payment" in fiscal year 2007."
The audit
report of KPMG on the effectiveness of internal control over financial reporting
as of June 30, 2008 did not contain any adverse opinion or disclaimer of
opinion, nor was it qualified or modified as to uncertainty, audit scope, or
accounting principles, except that KPMG's report indicates in a separate
paragraph,  that its audit of internal control over financial
reporting of the Company excluded an evaluation of internal control
over financial reporting of Kane Veterinary Supplies, Ltd (Kane) which was
acquired by the Company in October of 2007 and was excluded from management's
assessment of the effectiveness of the Company's internal control over financial
reporting as of June 30, 2008. Kane's internal control over financial reporting
was associated with total assets of approximately $23 million and total revenues
of approximately $43 million that are included in the consolidated financial
statements of the Company and subsidiaries as of and for the year ended
June 30, 2008.
The
Company provided KPMG with a copy of the above disclosures, and KPMG furnished
the Company with a letter addressed to the Securities and Exchange
Commission.  A copy of such letter from KPMG, dated September 30,
2008, is attached hereto as Exhibit 16.1.
(b)           On
September 24, 2008, the Audit Committee appointed Grant Thornton LLP ("Grant
Thornton") to serve as the Company's independent registered public accounting
firm for the fiscal year ended June 30, 2009. Grant Thornton accepted the
appointment on September 24, 2008. During the years ended June 30, 2007 and
2008, including the interim period ended September 24, 2008, neither the Company
nor anyone on its behalf has consulted with Grant Thornton with respect to the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
the Company's financial statements, or any matter that was either the subject of
a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K
and the related instructions to that Item, or a reportable event, as that term
is defined in Item 304(a)(1)(v) of Regulation S-K.
Item 9.01
Financial
      Statements and Exhibits
(d)
Exhibits
16.1
Letter
      from KPMG LLP to the Securities and Exchange Commission dated
      September 30, 2008.
2
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, as amended, the
registrant has duly caused this Current Report on Form 8-K to be signed on its
behalf by the undersigned thereunto duly authorized.
ANIMAL
      HEALTH INTERNATIONAL, INC.
September
      30, 2008
By:
/s/
      Damian Olthoff
Damian
      Olthoff
Secretary
3
EXHIBIT
INDEX
EXHIBIT
NUMBER
DESCRIPTION
16.1
Letter
      from KPMG LLP to the Securities and Exchange Commission dated September
      30, 2008.