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) ~~August~~July 728, ~~2001~~2003

~~CONTROLLED~~CEATECH ~~ENVIRONMENT AQUACULTURE TECHNOLOGY~~USA, INC.

(Exact name of ~~registrant~~small business issuer as specified in its charter)

Colorado	0-25868	84-1293167
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification Number)
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(IRS Employer Identification No.)

1000 Bishop Street, Suite 303 Honolulu, HI	96813
(Address of principal executive offices)	(Zip Code)

Registrant's telephone number, including area code: (808) ~~550~~836-~~4977~~3707

(Former name-Controlled orEnvironment ~~former~~Aquaculture ~~address~~Technology, ~~if changed since last report~~Inc.)

ITEM 4. Changes in Issuer's Certifying Accountant

aOn July 28, 2003, PricewaterhouseCoopers LLP ("PWC") ~~Previous~~ resigned as the independent ~~accountants~~accountatns for Ceatech USA, Inc. (the "Company").

OnPWC's ~~August~~reports 7,on ~~2001, Controlled Environment Aquaculture Technology, Inc. (~~the ~~"Company")~~ ~~dismissed Sprayberry, Barnes, Marietta & Luttrell located in Oxnard, California as its independent accountants. The~~ Company's ~~Board~~consolidated offinancial ~~Directors~~statements ~~participated~~as inof and ~~approved~~for the ~~decision~~ toyears ~~change~~ended ~~independent~~January 31, ~~accountants.~~2003 ~~The~~and ~~reports~~January ~~of Sprayberry~~31, ~~Barnes,~~2002 ~~Marietta & Luttrell for the past two fiscal years~~ contained ano ~~going concern qualification but did not contain any other~~ adverse opinion or disclaimer of opinion and were not qualified or modified as to ~~any other~~ uncertainty, audit scope or accounting principle except that both reports included a separate paragraph expressing substantial doubt regarding the Company's ability to continue as a going concern.

In connection with its audits for the two most recent fiscal years and through ~~August~~July 728, ~~2001~~ 2003, there have been no disagreements with ~~Sprayberry,~~PWC ~~Barnes, Marietta & Luttrell~~ 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 ~~Sprayberry~~PWC, ~~Barnes, Marietta & Luttrell~~ would have caused them to make reference thereto in their ~~report~~reports on the financial statements for such years.

~~The~~Pursuant ~~Company~~to ~~has~~Item ~~requested~~304 ~~that~~(a) ~~Sprayberry,~~(3) ~~Barnes~~of Regulation S-K, ~~Marietta~~the &Company ~~Luttrell~~has ~~furnish~~requested itthat ~~with~~PWC provide a ~~letter~~ letter addressed to the ~~SEC~~Securities & Exchange Commission stating whether or not itPWC agrees with the above statements. On ~~August~~A ~~7, 2001, the Company provided a draft~~ copy of ~~this~~the ~~report~~letter, ondated ~~Form~~July ~~8K to Sprayberry~~31, ~~Barnes,~~ ~~Marietta & Luttrell~~2003, ~~requesting~~is ~~their~~filed ~~comments~~as onExhibit ~~the information contained therein~~16. ~~Upon~~1 ~~receipt of a response, the Company shall file it by amendment~~ to this ~~report on~~ Form 8K8-K.

b) New independent accountants

The Company engaged PricewaterhouseCoopers LLP as its new independent accountants as of August 7, 2001. During the two most recent fiscal years and through August 7, 2001, the Company has not consulted with PricewaterhouseCoopers LLP 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 with a written report or oral advice provided to the Company that PricewaterhouseCoopers LLP 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 defined in Item 304(a)(1)(v) of Regulation S-K.

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.

~~CONTROLLED~~CEATECH ~~ENVIRONMENT AQUACULTURE TECHNOLOGY~~USA, INC.

By:/S/ EDWARD T. FOLEY

Edward T. Foley

Executive Vice President and Chief Financial Officer

(principal financial and accounting officer)

Date: August 84, ~~2001~~2003

July 31, 2003

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We have read the statements made by Ceatech USA, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated July 28, 2003. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

PRICEWATERHOUSECOOPERS LLP

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