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): ~~October 17~~ January 15, ~~2003~~ 2004

REVCARE, INC.

(Exact name of registrant as specified in its charter)

Nevada	0-17192	84-1061382	~~84-1061382~~
(State or other jurisdiction of incorporation)	(Commission File Number)		(I.R.S. Employer Identification No.)
(State or other jurisdictionof incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)
5400 Orange Avenue, Suite 200, Cypress, CA		90630
(Address of principal executive offices)		(Zip Code)
Registrant’s telephone number, including area code: (714) 995-0627

Item 45. ~~Change~~Other ~~in Registrant’s Certifying Accountant~~Events.

OnWe ~~October 17~~have not yet filed our annual report on Form 10-KSB for the fiscal years ended September 30, 2002 or 2003, or our quarterly reports on Form 10-QSB for the fiscal ~~RevCare~~quarters ended December 31, ~~Inc~~2002, March 31, 2003 and June 30, 2003. As previously ~~(“RevCare”~~disclosed orin “our current report on Form 8-K filed October 17, 2003 the Company”) ~~determined~~appointed toMayer ~~dismiss~~Hoffman McCann P.C. as its ~~independent~~ new independent accountants ~~Grant~~to ~~Thornton~~audit ~~LLP~~the ~~(“Grant~~Company’s ~~Thornton”)~~financial statements for the years ended September 30, 2003 and 2002. ~~Grant~~In addition, ~~Thornton~~as ~~was~~previously ~~engaged~~disclosed ~~effective~~in our current report on Form 8-K filed ~~June~~August 15, 2003 our CFO recently resigned. 5 As a result of these factors, ~~2002~~we have determined that more time is necessary to ~~audit~~complete the ~~financial~~substantive ~~statements~~amount of ~~RevCare~~accounting ~~for~~work ~~the~~necessary ~~fiscal~~to ~~year~~prepare ~~ending~~the ~~September 30,~~consolidated ~~2002~~financial ~~but~~statements ~~did~~and ~~not~~to ~~complete~~give the Company and its new auditors time to finish the audit of the current and ~~did~~prior ~~not~~periods. We are working diligently to ~~express~~complete anthe ~~opinion~~audits onof our financial statements ~~for~~and the related information necessary to file these reports. However, due to the complex nature of completing multiple years’ ~~ended~~audits in an environment where the Company has ~~September 30~~experienced turnover in senior financial management and transition to a new auditing firm, ~~2003~~we are not certain as to when we will be in a position to file our reports, and ~~2002~~are filing this current report on Form 8-K as an update to our Form 12b-25 as filed on December 31, 2003. We ~~have~~In ~~informed~~the ~~Grant~~unlikely ~~Thornton~~event that these reports are not filed within the ~~reason~~next two ~~for~~weeks we will file an updated Form 8-K with the ~~dismissal~~Securities ~~was~~and Exchange Commission. The Form 10-KSB for the ~~cost~~fiscal ofyears ~~future~~ended ~~services~~September 30, 2002 and 2003, and our quarterly reports on Form 10-QSB for the fiscal quarters ended December 31, 2002, March 31, 2003 and June 30, 2003 are all expected to be filed at the same time.

During the period from June 5, 2002 through October 17, 2003, there were no disagreements between the Company and Grant Thornton on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure, which disagreements if not resolved to Grant Thornton’s satisfaction would have caused them to make reference to the subject matter of the disagreement if they had issued reports.SIGNATURE

AsPursuant ~~previously~~to ~~disclosed~~the requirements inof ~~our~~the ~~current~~Securities ~~report~~Exchange onAct ~~Form~~of ~~8-K filed July 10~~1934, ~~2003~~the onregistrant ~~June 12, 2003,~~has weduly ~~received~~caused athis report ~~letter~~to ~~from~~be ~~Grant~~signed ~~Thornton~~on ~~LLP~~its ~~raising~~behalf ~~certain~~by ~~matters~~the ~~with respect~~undersigned tohereunto ~~our~~duly ~~collection services practices~~authorized.

Grant Thornton has furnished RevCare with a letter addressed to the Securities and Exchange Commission stating that it agrees with the above statements. A copy of such letter, dated October 24, 2003, is filed as Exhibit 16.1 to this Form 8-K and incorporated herein by reference.

	REVCARE, INC.
Date: January 15, 2004	By:	/s/ Manuel Occiano
		Manuel Occiano
		Chief Executive Officer

Pursuant to Item 304(a)(1)(v) of Regulation S-K related to events that occurred within the Company’s two most recent fiscal years and the subsequent interim period we refer to our current report on Form 8-K filed July 10, 2003, August 15, 2003 and September 12, 2003 which are incorporated herein by reference. As disclosed in those filings in operating our business, we have relied upon the repeal of previous California statutes requiring segregation of client funds by collection agencies when our client contract did not contain an express provision requiring segregation. We have now determined, despite the lack of clear authority, that the practice of transferring client funds to operating accounts or delay in remitting funds might be deemed a breach of our obligations. Since we are unable to determine definitively if this is the case, we have taken and are taking additional steps to address these practices. Client funds are no longer transferred to our operating accounts for any reason (other than funds owed to the Company for its services to which it is contractually entitled). As previously reported in our current report on Form 8-K filed September 12, 2003, on August 29, 2003, we executed the relevant documents under which FBR loaned us $1,000,000. The use of proceeds for the new $1,000,000 loan from FBR will be to reduce the collections payable to certain of our California-based delinquent debt collection clients including interest. The Company has begun a process to remit to certain of our California-based delinquent debt collection clients the amounts collected on their behalf including related interest. The collections payable in arrears has been reduced to $1,000,874 as of October 20, 2003.2

~~Also~~End ~~on October 17,~~of 2003 the Company appointed Mayer Hoffman McCann P.C. as its new independent accountants to audit the Company’s financial statements for the years ended September 30, 2003 and 2002. The decision not to continue to retain Grant Thornton and toFiling

retain Mayer Hoffman McCann P.C. was approved by the Company’s Board of Directors upon the recommendation of its Audit Committee.

The Company retained Grant Thornton after dismissing Arthur Andersen LLP. As previously disclosed in our Current Report on Form 8-K dated June 3, 2002, incorporated herein by reference, at the time of Arthur Andersen LLP’s dismissal there were no disagreements with Arthur Andersen LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure, which disagreements if not resolved to Arthur Andersen’s satisfaction would have caused them to make reference to the subject matter in their report on RevCare’s consolidated financial statements for such years; and there were no reportable events, as listed in Item 304(a)(1)(v) of Regulation S-K.

The foregoing summary of the matters described on this Current Report on Form 8-K is subject to, and qualified in its entirety by, the exhibits to this Form 8-K and those incorporated by reference.

Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.

Pro Forma Financial Information.

Currently, it is impracticable for the Company to file with this Form 8-K the pro forma financial information, which is required pursuant to Article 11 of Regulation S-X in connection with the transfer of the Company’s administrative and back office temporary staffing division as previously reported in our current report on Form 8-K filed September 12, 2003. The Company will file the required pro forma financial information as an amendment to this Form 8-K as soon as practicable in compliance with applicable requirements.

Exhibits

Exhibit		Name of Exhibit
16.1		Letter from Grant Thornton LLP to the Commission dated October 24, 2003.

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.

	REVCARE, INC.
Date: October 24, 2003	By:	/s/ Manuel Occiano
		Manuel Occiano
		Chief Executive Officer

EXHIBIT INDEX

Exhibit		Name of Exhibit
16.1		Letter from Grant Thornton LLP to the Commission dated October 24, 2003.

Filing Compare · REVCARE INC