SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A-1
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities and Exchange Act
January 28, 2005
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Date of Report
(Date of earliest event reported)
MILLER PETROLEUM, INC.
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(Exact name of registrant as specified in its charter)
TENNESSEE 33-2249-FW 62-1028629
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(State or other (Commission File Number) (IRS Employer
jurisdiction of Identification No.)
incorporation)
3651 Baker Highway
Huntsville, Tennessee 37756
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(Address of Principal Executive Offices)
(423) 663-9457
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(Registrant's Telephone Number)
N/A
(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 (see general instruction A.2. below):
[ ] Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14-a-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 Changes in Registrant's Certifying Accountant.
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Butch Grubb, CPA has audited the Company's financial statements for
the past year.
On January 28, 2005, the Company's Board of Directors voted to
dismiss Butch Grubb, CPA and to engage Rodefer Moss & Company, PLLC, of
Knoxville, Tennessee, to serve as its new independent auditor.
During the past two fiscal years and subsequent interim period
through the date of dismissal there were no disagreements between the Company
and Butch Grubb, CPA whether resolved or not resolved, on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure, which, if not resolved, would have caused them to make
reference to the subject matter of the disagreement in connection with their
reports.
The Independent Auditors' Report of Butch Grubb, CPA with respect to
the Company's audited financial statements for the year ended April 30, 2004,
did not contain any adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope or accounting principles.
During the Company's most recent calendar years, and since then,
Butch Grubb, CPA, has not advised the Company that any of the following exists
or is applicable:
(1) That the internal controls necessary for the Company to
develop reliable financial statements do not exist;
(2) That information has come to their attention that has made
them unwilling to rely on management's representations or
unwilling to be associated with the financial statements
prepared by management;
(3) That the scope of its audit should be expanded
significantly, or that information has come to their
attention that they have concluded will, or if further
investigated might, materially impact the fairness or
reliability of a previously issued audit report or the
underlying financial statements, or the financial statements
issued or to be issued covering the fiscal period(s)
subsequent to the date of the most recent audited financial
statements (including information that might preclude the
issuance of an unqualified audit report), and the issue was
not resolved to the accountant's satisfaction prior to its
resignation.
The Company has provided Butch Grubb, CPA, with a copy of
the disclosure provided under this caption of this Report, and has advised it
to provide the Company with a letter addressed to the Securities and Exchange
Commission as to whether it agrees or disagrees with the disclosures made
herein. A copy of the response letter of Butch Grubb, CPA, is filed
herewith as Exhibit No. 16 and is incorporated herein by this reference.
Item 9.01 Financial Statements and Exhibits.
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(c) Exhibits.
Description of Exhibit Exhibit Number
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Letter on change in certifying accountant 16
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, the Registrant has duly caused this Report to be signed on its behalf by
the undersigned hereunto duly authorized.
Date: February 9, 2005 MILLER PETROLEUM, INC.
By:/s/Deloy Miller
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Deloy Miller
Chief Executive Officer