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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): January 12, 2004
DOR BioPharma, Inc.
(Exact name of registrant as specified in its chapter)
Delaware 1-14778 41-505029
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
1691 Michigan Avenue, Suite 435, Miami, FL 33139
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (305) 534-3383
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(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
DOR BioPharma, Inc. (the "Company") undertook a review of the qualifications and
proposed audit scope and fees of several auditing firms, including Ernst & Young
LLP ("Ernst & Young"), the then current auditors of the Company. The Audit
Committee of the Company's Board of Directors dismissed Ernst & Young, effective
January 12, 2004, and engaged Sweeney, Gates & Co. ("Sweeney") on such date as
the Company's independent auditors for the fiscal year ended December 31, 2003.
Ernst & Young's reports on the Company's financial statements for each of the
years ended December 31, 2002 and 2001 did not contain an adverse opinion or a
disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope or accounting principles.
During the years ended December 31, 2002 and 2001 and through the date of this
Form 8-K, there were no disagreements with Ernst & Young on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure which, if not resolved to Ernst & Young's satisfaction, would
have caused them to make reference to the subject matter in connection with
their report on the Company's financial statements for such years.
The Company has provided Ernst & Young with a copy of the foregoing statements.
Attached as Exhibit 16.1 is a copy of Ernst & Young's letter dated January 16,
2004, stating its agreement with these statements.
During the years ended December 31, 2002 and 2001 and through the date of this
Form 8-K, the Company did not consult Sweeney with respect to the application of
accounting principles as to a specified transaction, either completed or
proposed, or the type of audit opinion that might be rendered on the Company's
financial statements.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
16.1 Letter from Ernst & Young LLP to the Securities and Exchange Commission
dated January 16, 2004.
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.
DOR BIOPHARMA, INC.
By: /s/ William D Milling
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William D Milling
Controller/Treasurer/Secretary
Dated: January 16, 2004
EXHIBIT INDEX
Exhibit Number Description
16.1 Letter from Ernst & Young LLP to the Securities and
Exchange Commission dated January 16, 2004.