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<DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
align=center><FONT face="Times New Roman, Times, Serif" size=2>UNITED
STATES<BR>SECURITIES AND EXCHANGE COMMISSION</FONT></DIV>
<DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
align=center>&nbsp;</DIV><!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Workstation" -->
<DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
align=center><FONT face="Times New Roman, Times, Serif" size=2>FORM 8-K
</FONT></DIV><!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Workstation" -->
<DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
align=center><FONT face="Times New Roman, Times, Serif" size=2>CURRENT REPORT
</FONT></DIV><!-- MARKER FORMAT-SHEET="Head Minor Center-TNR" FSL="Workstation" -->
<P align=center><FONT face="Times New Roman, Times, Serif" size=2>Pursuant to
Section 13 or 15(d) of the <BR>Securities Exchange Act of 1934 </FONT></P><!-- MARKER FORMAT-SHEET="Para Large Indent Lv 0-TNR" FSL="Workstation" -->
<P align=center><FONT face="Times New Roman, Times, Serif" size=2>Date of Report
(Date of earliest event reported):<B> March 1, 2005</B> </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Default" -->
<P align=center><FONT face="Times New Roman, Times, Serif" size=2><B>DIATECT
INTERNATIONAL CORPORATION</B> <BR>(Exact name of registrant as specified in its
charter) </FONT></P>
<DIV>
<TABLE cellSpacing=0 cellPadding=0 width="100%" align=center border=0>
  <TR vAlign=bottom>
    <TH><FONT face="Times New Roman, Times, Serif" size=2>California</FONT></TH>
    <TH><FONT face="Times New Roman, Times, Serif" size=2>0-10147</FONT></TH>
    <TH><FONT face="Times New Roman, Times, Serif"
  size=2>95-355578</FONT></TH></TR>
  <TR vAlign=top align=middle>
    <TD width="34%"><FONT face="Times New Roman, Times, Serif" size=2>(State
      or other jurisdiction of incorporation)</FONT></TD>
    <TD width="33%"><FONT face="Times New Roman, Times, Serif"
      size=2>(Commission File Number)</FONT></TD>
    <TD width="33%"><FONT face="Times New Roman, Times, Serif" size=2>(IRS
      Employer ID No.)</FONT></TD></TR></TABLE></DIV><BR><!-- MARKER FORMAT-SHEET="Head Major Center Bold 1-TNR" FSL="Default" -->
<P align=center><FONT face="Times New Roman, Times, Serif" size=2><B>875 South
Industrial Parkway, Heber City, Utah, 84032</B> <BR>(Address of principal
executive office) </FONT></P><!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Default" -->
<P align=center><FONT face="Times New Roman, Times, Serif" size=2><B>(435)
654-4370</B> <BR>(Registrant s phone number including area code) </FONT></P><!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT face="Times New Roman, Times, Serif" size=2>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: </FONT></P><!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT face="Times New Roman, Times, Serif" size=2>[&nbsp;&nbsp;&nbsp;]
Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425) </FONT></P><!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT face="Times New Roman, Times, Serif" size=2>[&nbsp;&nbsp;&nbsp;]
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12) </FONT></P><!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P><FONT face="Times New Roman, Times, Serif" size=2>[&nbsp;&nbsp;&nbsp;]
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act
(17CFR 240.14d-2(b)) </FONT></P><!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Default" -->
<P><FONT face="Times New Roman, Times, Serif" size=2>[&nbsp;&nbsp;&nbsp;]
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
(17CFR 240.13e-4(c)) </FONT></P>
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style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV>
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style="DISPLAY: inline; FONT-SIZE: 8pt" face="Times New Roman"></FONT></DIV>
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<HR color=#000000 noShade SIZE=2>
</DIV></DIV>
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style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV></DIV><!-- MARKER FORMAT-SHEET="Head Sub 2 Left-TNR" FSL="Workstation" -->
<P align=left><FONT face="Times New Roman, Times, Serif" size=2><STRONG>ITEM
4.01 <FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">CHANGES
IN REGISTRANT S CERTIFYING ACCOUNTANT</FONT></STRONG></FONT><FONT
face="Times New Roman, Times, Serif" size=2><BR></P>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
November 4, 2004, the Audit Committee and Board of Directors of Diatect
International, Inc., (the "Company"), dismissed Williams &amp; Webster, CPA
("Williams &amp; Webster"), as its independent auditors. The decision to dismiss
the Company's relationship with Williams &amp; Webster was for reasons of errors
&amp; omissions to a SB-2 registration statement currently under review by the
SEC and excessive billing amounts for audit services.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">There is
not now, nor has there been a disagreement between the Registrant and Williams
&amp; Webster on the Registrant s accounting or financial statements. There was
no qualification, modification or explanatory paragraph included in Williams
&amp; Webster s audit reports on the Financial Statements of the Registrant for
the years ending December 31, 2003 and 2002.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
auditors report for the last two years from Williams &amp; Webster did not
contain an adverse opinion or disclaimer, nor was it modified as to uncertainty,
audit scope or accounting principles. There were no disagreements with the
auditors on any matters of accounting principles or practices, financial
statement disclosures or auditing scope or procedures.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><BR></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
February 14, 2005, the Audit Committee and Board of Directors of Diatect
International, Inc. engaged Hansen, Barnett &amp; Maxwell as their new
independent auditors. The former auditors have been authorized by the Company to
fully respond to the inquiries of Hansen, Barnett &amp; Maxwell.</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><STRONG>ITEM
9.01 &#8211; FINANCIAL STATEMENTS AND EXHIBITS</STRONG></FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(A) Not
applicable </FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(B) Not
applicable </FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(C)
Exhibits </FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"></FONT>&nbsp;</DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Exhibit 16.1</FONT></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=justify>&nbsp;</DIV>
<DIV></DIV></DIV>
<DIV
style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt"
align=left>&nbsp;</DIV>
<DIV></DIV>
<DIV id=PGBRK style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
<DIV id=FTR>
<DIV id=GLFTR style="WIDTH: 100%" align=left><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV>
<DIV id=PN style="PAGE-BREAK-AFTER: always">
<DIV style="WIDTH: 100%; TEXT-ALIGN: center"><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt" face="Times New Roman">2</FONT></DIV>
<DIV style="WIDTH: 100%; TEXT-ALIGN: center">
<HR color=#000000 noShade SIZE=2>
</DIV></DIV>
<DIV id=HDR>
<DIV id=GLHDR style="WIDTH: 100%" align=right><FONT
style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman"></FONT></DIV></DIV></DIV></DIV>
<DIV></DIV></FONT><!-- MARKER FORMAT-SHEET="Head Major Center Bold-TNR" FSL="Workstation" -->
<DIV align=justify><FONT face="Times New Roman, Times, Serif"
size=2></FONT>&nbsp;</DIV>
<DIV style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"
align=center><FONT face="Times New Roman, Times, Serif" size=2>SIGNATURES
</FONT></DIV><!-- MARKER FORMAT-SHEET="Para Flush Lv 0-TNR" FSL="Workstation" -->
<P style="MARGIN-LEFT: 0pt; TEXT-INDENT: 27pt; MARGIN-RIGHT: 0pt"><FONT
face="Times New Roman, Times, Serif" size=2>Pursuant to the requirements of the
Securities Exchange Act of 1934, as amended, the Registrant has duly caused this
report to be signed on its behalf by the undersigned hereunder duly authorized.
</FONT></P><!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Workstation" -->
<P align=left><FONT face="Times New Roman, Times, Serif" size=2><STRONG>DIATECT
INTERNATIONAL CORPORATION</STRONG> </FONT></P><!-- MARKER FORMAT-SHEET="Head Left-TNR" FSL="Workstation" -->
<P align=left><FONT face="Times New Roman, Times, Serif" size=2>March 1,
2005<BR><BR><U>/s/ Dave Andrus</U><BR>Dave Andrus<BR>Principal Executive
Officer<BR>Principal Financial Officer </FONT></P></BODY></HTML>
{"company-data": {"conformed-name": "DIATECT INTERNATIONAL CORP", "cik": "0000319124", "assigned-sic": "2870", "irs-number": "820513109", "state-of-incorporation": "CA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-10147", "film-number": "05649746"}, "business-address": {"street1": "875 SOUTH INDUSTRIAL PARKWAY", "city": "HEBER", "state": "UT", "zip": "84032", "phone": "435-654-4370"}, "mail-address": {"street1": "875 SOUTH INDUSTRIAL PARKWAY", "city": "HEBER", "state": "UT", "zip": "84032"}, "former-company": {"former-conformed-name": "SAN DIEGO BANCORP", "date-changed": "19931124"}}
Unassociated Document
UNITED
STATES
SECURITIES AND EXCHANGE COMMISSION
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 1, 2005
DIATECT
INTERNATIONAL CORPORATION
(Exact name of registrant as specified in its
charter)
California
0-10147
95-355578
(State
      or other jurisdiction of incorporation)
(Commission File Number)
(IRS
      Employer ID No.)
875 South
Industrial Parkway, Heber City, Utah, 84032
(Address of principal
executive office)
(435)
654-4370
(Registrant s phone number including area code)
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
(17CFR 240.13e-4(c))
ITEM
4.01
CHANGES
IN REGISTRANT S CERTIFYING ACCOUNTANT
On
November 4, 2004, the Audit Committee and Board of Directors of Diatect
International, Inc., (the "Company"), dismissed Williams & Webster, CPA
("Williams & Webster"), as its independent auditors. The decision to dismiss
the Company's relationship with Williams & Webster was for reasons of errors
& omissions to a SB-2 registration statement currently under review by the
SEC and excessive billing amounts for audit services.
There is
not now, nor has there been a disagreement between the Registrant and Williams
& Webster on the Registrant s accounting or financial statements. There was
no qualification, modification or explanatory paragraph included in Williams
& Webster s audit reports on the Financial Statements of the Registrant for
the years ending December 31, 2003 and 2002.
The
auditors report for the last two years from Williams & Webster did not
contain an adverse opinion or disclaimer, nor was it modified as to uncertainty,
audit scope or accounting principles. There were no disagreements with the
auditors on any matters of accounting principles or practices, financial
statement disclosures or auditing scope or procedures.
On
February 14, 2005, the Audit Committee and Board of Directors of Diatect
International, Inc. engaged Hansen, Barnett & Maxwell as their new
independent auditors. The former auditors have been authorized by the Company to
fully respond to the inquiries of Hansen, Barnett & Maxwell.
ITEM
9.01 – FINANCIAL STATEMENTS AND EXHIBITS
(A) Not
applicable
(B) Not
applicable
(C)
Exhibits
Exhibit 16.1
2
SIGNATURES
Pursuant to the requirements of the
Securities Exchange Act of 1934, as amended, the Registrant has duly caused this
report to be signed on its behalf by the undersigned hereunder duly authorized.
DIATECT
INTERNATIONAL CORPORATION
March 1,
2005
/s/ Dave Andrus
Dave Andrus
Principal Executive
Officer
Principal Financial Officer