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): November 6, 2007
PetMed Express, Inc.
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(Exact name of registrant as specified in its charter)
Florida 000-28827 65-0680967
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(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
1441 S.W. 29th Avenue, Pompano Beach, FL 33069
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(Address of principal executive offices) (Zip Code)
(954) 979-5995
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(Registrant's telephone number, including area code)
Not Applicable
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(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 provision:
[ ] 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))
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Item 4.01 Changes in Registrants's Certifying Accountant.
On November 6, 2007, PetMed Express, Inc. was notified that the
partners of Goldstein Golub Kessler LLP ("GGK"), the Company's
independent registered public accounting firm, became partners of
McGladrey & Pullen, LLP in a limited asset purchase agreement and
that, as a result thereof, GGK has resigned as independent
registered public accounting firm for the Company. On November
6, 2007, McGladrey & Pullen, LLP was engaged as the Company's
new independent registered public accounting firm. A copy of the
letter dated November 6, 2007 from GGK to the Company notifying
the Company of the resignation is filed as Exhibit 99.1 to the
Form 8-K.
The audit reports of GGK on the consolidated financial
statements of PetMed Express, Inc. as of and for the years ended
March 31, 2007 and 2006 did not contain an adverse opinion or a
disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope or accounting principles.
The decision to engage McGladrey & Pullen, LLP was approved by
the audit committee of the Company's board of directors.
During the Company's two most recent fiscal years ended March
31, 2007 and 2006 and through September 30, 2007, the Company did
not consult with McGladrey & Pullen, LLP on (i) the application
of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that may be
rendered on the Company's financial statements, and McGladrey &
Pullen, LLP did not provide either a written report or oral
advice to the Company that McGladrey & Pullen, LLP concluded was
an important factor considered by the Company in reaching a
decision as to any accounting, auditing, or financial reporting
issue; or (ii) any matter that was the subject of any
disagreement, as defined in Item 304 (a)(1)(iv) of Regulation
S-K and the related instructions, or a reportable event within
the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.
In connection with the audits of the Company's consolidated
financial statements for each of the fiscal years ended March 31,
2007 and 2006 and through the date of this Current Report, there
were: (i) no disagreements between the Company and GGK on any
matters of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which
disagreements, if not resolved to the satisfaction of GGK, would
have caused GGK to make reference to the subject matter of the
disagreement in their reports on the Company's financial
statements for such years, and (ii) no reportable events within
the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided GGK a copy of the disclosures in this
Form 8-K prior to the filing with the Securities and Exchange
Commission and has requested that GGK furnish it with a letter
addressed to the Securities and Exchange Commission stating
whether or not GGK agrees with the Company's statements in this
Item 4.01(a). A copy of the letter dated November 6, 2007
furnished by GGK in response to that request is filed as Exhibit
99.2 to this Form 8-K.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
99.1 Letter from GGK to the Company, notifying the Company that
the partners of GGK became partners of McGladrey & Pullen,
LLP in a limited asset purchase agreement and that GGK
resigned as independent registered public accounting firm
for the Company, dated November 6, 2007.
99.2 Letter furnished by GGK in response to the Company's
request, addressed to the Securities and Exchange Commission,
dated November 6, 2007, indicating their agreement with the
statements contained in the Form 8-K filing.
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 hereunto duly authorized.
Dated: November 6, 2007
PETMED EXPRESS, INC.
By: /s/ Bruce S. Rosenbloom
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Name: Bruce S. Rosenbloom
Title: Chief Financial Officer
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EXHIBIT INDEX
Exhibit No. Description
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99.1 Letter from GGK to the Company, notifying the Company
that the partners of GGK became partners of McGladrey &
Pullen, LLP in a limited asset purchase agreement and that
GGK resigned as independent registered public accounting
firm for the Company, dated November 6, 2007.
99.2 Letter furnished by GGK in response to the Company's
request, addressed to the Securities and Exchange Commission,
dated November 6, 2007, indicating their agreement with the
statements contained in the Form 8-K filing.