content: 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): March 3, 2004
  
  
  
  CARC, Inc.
  (Exact name of registrant as specified in its charter)
  
  
  
  South Carolina                            0-18727                57-0641693
  
  (State of incorporation)Commission File No.) (IRS Employer Identification No.)
  
  
  
           500 Downs Loop
  
          Clemson, South Carolina                          29631
  
     (Address of principal executive offices)        (Zip code)
  
  
  
  
  
  Registrant's telephone number, including area code: (864) 654-1155
  
  
  
  
  
  Not Applicable
  (Former name or former address, if changed since last report)
  
  
  
  
  
  
  Item 4. Changes in Registrant's Certifying Accountant
  At a meeting held on March 5, 2004, the audit committee of the Board of
  Directors of the Company approved the engagement of Dixon Hughes PLLC, the
  successor in the merger of its current independent auditors, Crisp Hughes
  Evans LLP, and the firm of Dixon Odom PLLC, as its independent auditors
  effective with the successful merger of the two firms. On March 1, 2004, the
  audit committee of the Board of Directors was notified that the merger of the
  two firms was completed and that the firm of Crisp Hughes Evans LLP would no
  longer be providing any services as independent auditors.
  The report of Crisp Hughes Evans LLP on the Company's consolidated financial
  statements for the past fiscal year ended March 31, 2003 and 2002, did not
  contain an adverse opinion or a disclaimer of opinion and were not they
  qualified or modified as to uncertainty, audit scope, or accounting
  principles, nor was there any event of the type requiring disclosure under
  Item 304(a)(1)(iv) of Regulation S-B.
  In connection with the audits of the Company's consolidated financial
  statements for the fiscal years ended March 31, 2003 and 2002, and through
  the date of this Form 8-K, there were no disagreements with Crisp Hughes
  Evans LLP on any matters of accounting principles or practices, financial
  statement disclosure, or auditing scope and procedures which, if not resolved
  to the satisfaction of Crisp Hughes Evans LLP would have caused Crisp Hughes
  Evans LLP to make reference to the matter in their report.
  The Company has provided Crisp Hughes Evans LLP with a copy of the
  disclosures contained in this report, and has requested Crisp Hughes Evans
  LLP to furnish it a letter addressed to the Commission stating whether it
  agrees with the above statements. A copy of that letter, dated March 5, 2004
  is filed as Exhibit 16.
  During the Company's two most recent fiscal years and through the date of
  this Form 8-K, the Company did not consult Dixon Odom PLLC prior to its
  merger with Crisp Hughes Evans LLP forming the new firm of Dixon Hughes PLLC
  with respect to 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 consolidated financial statements or any
  other matters or reportable events listed in Items 304(a)(2)(i) or (ii) of
  Regulation S-B.
  
  ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND
  EXHIBITS.
  
  (c) Exhibits.
  
  
  
  16
  
  
  Crisp Hughes Evans LLP letter to the Securities and Exchange Commission
  dated March 5, 2004.
  
  
  
  
  
  ..
  
  
  
  
  
  
  
  	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:   March 5, 2004					CARC, Inc.
  
  
  							By: /s/ Susan Davis
  							      Susan Davis
  							      Principal Executive Officer
  
  
  INDEX TO EXHIBITS
  
  Exhibit Number and Description
  
  16.1 Crisp Hughes Evans LLP letter to the Securities and Exchange Commission
                dated March 5, 2004.
  
  
  
  EXHIBIT 16 TO FORM 8-K
  
  
  
  March 5, 2004
  
  Office of the Chief Accountant
  Securities and Exchange Commission
  450 Fifth Street, NW
  Washington, D.C. 20549
  
  Commissioners:
  
  We have read Item 4 included in the Form 8-K dated March 5, 2004 of
  CARC, Inc. to be filed with the Securities and Exchange Commission and
  are in agreement with the statements contained therein.
  
  Very truly yours,
  
  
  
  /s/ Crisp Hughes Evans LLP
  
  
  
  
  
  2
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metadata_filer: {"company-data": {"conformed-name": "CARC INC", "cik": "0000720847", "assigned-sic": "8000", "irs-number": "570641693", "state-of-incorporation": "SC", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-18727", "film-number": "04665227"}, "business-address": {"street1": "500 DOWNS LOOP", "city": "CLEMSON", "state": "SC", "zip": "29631", "phone": "8646541155"}, "mail-address": {"street1": "500 DOWNS LOOP", "city": "CLEMSON", "state": "SC", "zip": "29631"}}
text: 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): March 3, 2004
  
  CARC, Inc.
  (Exact name of registrant as specified in its charter)
  
  South Carolina                            0-18727                57-0641693
  
  (State of incorporation)Commission File No.) (IRS Employer Identification No.)
  
           500 Downs Loop
  
          Clemson, South Carolina                          29631
  
     (Address of principal executive offices)        (Zip code)
  
  Registrant's telephone number, including area code: (864) 654-1155
  
  Not Applicable
  (Former name or former address, if changed since last report)
  
  Item 4. Changes in Registrant's Certifying Accountant
  At a meeting held on March 5, 2004, the audit committee of the Board of
  Directors of the Company approved the engagement of Dixon Hughes PLLC, the
  successor in the merger of its current independent auditors, Crisp Hughes
  Evans LLP, and the firm of Dixon Odom PLLC, as its independent auditors
  effective with the successful merger of the two firms. On March 1, 2004, the
  audit committee of the Board of Directors was notified that the merger of the
  two firms was completed and that the firm of Crisp Hughes Evans LLP would no
  longer be providing any services as independent auditors.
  The report of Crisp Hughes Evans LLP on the Company's consolidated financial
  statements for the past fiscal year ended March 31, 2003 and 2002, did not
  contain an adverse opinion or a disclaimer of opinion and were not they
  qualified or modified as to uncertainty, audit scope, or accounting
  principles, nor was there any event of the type requiring disclosure under
  Item 304(a)(1)(iv) of Regulation S-B.
  In connection with the audits of the Company's consolidated financial
  statements for the fiscal years ended March 31, 2003 and 2002, and through
  the date of this Form 8-K, there were no disagreements with Crisp Hughes
  Evans LLP on any matters of accounting principles or practices, financial
  statement disclosure, or auditing scope and procedures which, if not resolved
  to the satisfaction of Crisp Hughes Evans LLP would have caused Crisp Hughes
  Evans LLP to make reference to the matter in their report.
  The Company has provided Crisp Hughes Evans LLP with a copy of the
  disclosures contained in this report, and has requested Crisp Hughes Evans
  LLP to furnish it a letter addressed to the Commission stating whether it
  agrees with the above statements. A copy of that letter, dated March 5, 2004
  is filed as Exhibit 16.
  During the Company's two most recent fiscal years and through the date of
  this Form 8-K, the Company did not consult Dixon Odom PLLC prior to its
  merger with Crisp Hughes Evans LLP forming the new firm of Dixon Hughes PLLC
  with respect to 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 consolidated financial statements or any
  other matters or reportable events listed in Items 304(a)(2)(i) or (ii) of
  Regulation S-B.
  
  ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND
  EXHIBITS.
  
  (c) Exhibits.
  
  16
  
  Crisp Hughes Evans LLP letter to the Securities and Exchange Commission
  dated March 5, 2004.
  
  ..
  
  	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:   March 5, 2004					CARC, Inc.
  
  							By: /s/ Susan Davis
  							      Susan Davis
  							      Principal Executive Officer
  
  INDEX TO EXHIBITS
  
  Exhibit Number and Description
  
  16.1 Crisp Hughes Evans LLP letter to the Securities and Exchange Commission
                dated March 5, 2004.
  
  EXHIBIT 16 TO FORM 8-K
  
  March 5, 2004
  
  Office of the Chief Accountant
  Securities and Exchange Commission
  450 Fifth Street, NW
  Washington, D.C. 20549
  
  Commissioners:
  
  We have read Item 4 included in the Form 8-K dated March 5, 2004 of
  CARC, Inc. to be filed with the Securities and Exchange Commission and
  are in agreement with the statements contained therein.
  
  Very truly yours,
  
  /s/ Crisp Hughes Evans LLP
  
  2