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 31, 2006
AVENTURA HOLDINGS, INC.
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
FLORIDA 814-00703 65-0254624
(STATE OR OTHER JURISDICTION (COMMISSION (I.R.S. EMPLOYER
OF INCORPORATION) FILE NUMBER) IDENTIFICATION NUMBER)
2650 BISCAYNE BOULEVARD, 1ST FLOOR MIAMI, FLORIDA 33137
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE: (305) 937-2000
SAME
(FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT.)
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 (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. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
On October 31, 2006 Salberg & Company, PA (Salberg) resigned as the independent
registered public accounting firm for the Company. Salberg served as the
Company's independent registered public accounting firm for the fiscal years
ended December 31, 2005 and 2004. On November 1, 2006, the Company engaged
Jewett, Schwartz & Associates (Jewett) to replace Salberg as its independent
registered public accounting firm for the fiscal year ended December 31, 2006.
The resignation of Salberg and the replacement with Jewett as the Company's
independent registered public accounting firm was approved by the Audit
Committee of the Board of Directors of the Company (the Audit Committee).
The reports of Salberg on the Company's financial statements for the fiscal
years ended December 31, 2005 and 2004 contained no adverse opinion or
disclaimer of opinion and was not qualified or modified as to uncertainty, audit
scope or accounting principle except that there was an explanatory paragraph
describing conditions that raise substantial doubt about the Company's ability
to continue as a going concern.
During the fiscal years ended December 31, 2005 and 2004 and through October 31,
2006, there were (1) no disagreements with Salberg on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of Salberg,
would have caused them to make reference thereto in their report on the
financial statements for such years, and (2) no reportable events (as defined in
Regulation S-K Item 304(a)(1)(v)).
During the two fiscal years ended December 31, 2005 and 2004 and through October
31, 2006, the Company did not consult with Jewett regarding either: (i) 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, and neither a written report was provided to
the Company or oral advice was provided that Jewett concluded was an important
factor considered by the Company in reaching a decision as to the accounting,
auditing or financial reporting issue; or (ii) 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 Item 304 of Regulation S-K, or a
reportable event, as that term is described in Item 304(a)(1)(v) of Regulation
S-K.
The Company requested that Salberg furnish it with a letter addressed to the SEC
stating whether or not such firm agrees with the above statements. A copy of
such letter from Salberg is being filed as Exhibit 16.1 to this Form 8-K.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS
ITEM 601 OF
REGULATION S-K
EXHIBIT NO.: EXHIBIT DESCRIPTION
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16.1 Letter re: Change in Certifying Accountant
SIGNATURE
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.
AVENTURA HOLDINGS, INC.
DATE: November 21, 2006 By: /s/ Craig A. Waltzer
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CRAIG A. WALTZER
PRESIDENT AND CHAIRMAN