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 10, 2006
GeneThera, Inc.
(Exact name of Registrant as specified in its charter)
FLORIDA 2836 66-0622463
(State or other (Primary Standard Industrial (I.R.S. Employer
jurisdictions Classification Code Number) Identification number)
of incorporation
or organization
3930 Youngfield Street
Wheat Ridge, CO 80033
(Address of principal executive offices) (Zip Code)
Telephone: (303) 463-6371
(Registrant's telephone number, including area code)
SECTION 4 - MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS
ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous Independent Accountants.
On March 6, 2006, the Company received a letter from Kantor, Geisler, and
Oppenheimer, PA ("KGO") declining to stand for reelection as independent
accountants of GeneThera, Inc. (the "Company"). Kantor, Geisler & Oppenheimer,
PA's reports on the financial statements of GeneThera, Inc. during the two most
recent fiscal years contained no adverse opinion or a disclaimer of opinion and
were not qualified as to uncertainty, audit scope or accounting principles; with
the exception of a "going concern" qualification for the two most recent fiscal
years preceding the date hereof.
During the last two fiscal years and the subsequent interim period, there were
no disagreements (either material or immaterial) with GeneThera, Inc. on any
matter of accounting principles or practices, financial statement disclosures,
or auditing scope or procedures, which disagreements, if not resolved to the
satisfaction of Kantor, Geisler & Oppenheimer, would have caused it to make a
reference to the subject matter of the disagreements in connection with its
reports.
None of the "reportable events" described in Item 304(a)(1)(ii) of Regulation
S-K occurred with respect to GeneThera, Inc. within the last two fiscal years
and the subsequent interim period to the date of their decision to decline to
stand for re-election.
The change in accountants was approved by unanimous written consent of the Board
of Directors on March 17, 2006.
The registrant has requested the former independent accountants to furnish a
letter addressed to the Commission stating whether it agrees with the statements
made by the registrant in Item 4.01(a) of that certain Form 8-K filed on March
23, 2006 and, if not, stating the respects in which it does not agree.
(b) New Independent Accountants.
The Company engaged Jaspers + Hall ("JH") to act as its independent auditors,
effective March 15, 2006. During the Company's three most recent fiscal years
and any subsequent interim period prior to engaging JH, the Company has not
consulted JH 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 JH did
not provide either a written report or oral advice to the Company that JH
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 or a reportable event,
each as defined in Item 304 of Regulation S-K.
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 thereunto duly authorized.
Date: March 31, 2006 GeneThera, Inc.
By: /S/ Dr. Tony Milici
-----------------------
Dr. Tony Milici
Chief Executive Officer
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit 17 Letter from Kantor, Geisler & Oppenheimer
Exhibit 18 Letter from Kantor, Geisler & Oppenheimer