<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>f8k063005.txt
<DESCRIPTION>CURRENT REPORT
<TEXT>
                       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): JUNE 30, 2005

                               DRYCLEAN USA, INC.
             ------------------------------------------------------
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)


                                    DELAWARE
                 ----------------------------------------------
                 (STATE OR OTHER JURISDICTION OF INCORPORATION)


                  0-9040                            11-2014231
                  ------                            ----------
         (COMMISSION FILE NUMBER)       (IRS EMPLOYER IDENTIFICATION NO.)

                    290 N.E. 68 STREET, MIAMI, FLORIDA 33138
                    ----------------------------------------
               (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)

       REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE: (305) 754-4551

                                 NOT APPLICABLE
          -------------------------------------------------------------
          (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:

[_]   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 communication pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))

[_]   Pre-commencement communication pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))


<PAGE>

ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

On June 30, 2005, the Audit Committee of the Board of Directors of the Company
dismissed BDO Seidman LLP ("BDO Seidman") as the Company's independent public
accountants and retained Morrison, Brown, Argiz & Farra, LLP ("Morrison, Brown")
as the Company's independent public accountants. BDO Seidman's reports on the
Company's financial statements for the years ended June 30, 2003 and 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. There were
no disagreements with BDO Seidman, whether or not resolved, on any matter of
accounting principles or practices, financial statements disclosure, or auditing
scope or procedure which, if not resolved to BDO Seidman's satisfaction, would
have caused BDO Seidman to make reference to the subject matter of the
disagreement in connection with its report. No such disagreement was discussed
with the Board of Directors or any committee of the Board of Directors of the
Company. BDO Seidman did not advise the Company of the existence of any matter
described in Item 304(a)(1)(iv)(B) of Regulation S-B. The Company has authorized
BDO Seidman to respond fully to the inquiries of Morrison, Brown. The Company
provided BDO Seidman with a copy of this Report and requested that BDO Seidman
furnish the Company with a letter addressed to the SEC stating whether it agrees
with the statements made by the Company. The letter provided by BDO Seidman is
attached hereto as Exhibit 16.

Neither the Company nor anyone on behalf of the Company consulted Morrison,
Brown regarding (a) either 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 financial statements of the Company, and
no written or oral advice of Morrison, Brown was provided with respect to any
accounting, auditing, or financial reporting issue or (b) any matter that was
either the subject of a disagreement or any event described in Item
304(a)(1)(iv) of Regulation S-B. The Company has also provided Morrison, Brown
with a copy of this Report and provided Morrison, Brown with the opportunity to
furnish the Company with a letter addressed to the SEC containing any new
information, clarification of the Company's expression of its views or the
respects in which Morrison, Brown does not agree with the disclosures made in
this Report.


                                      -2-
<PAGE>

ITEM 9.01   FINANCIAL STATEMENTS AND EXHIBITS.

      (a)   Financial statements of business acquired:

            None.

      (b)   Pro forma financial information:

            None.

      (c)   Exhibits:

            16    Letter dated July 6, 2005 from BDO Seidman LLP.


                                    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 thereunto duly authorized.

                                      DRYCLEAN USA, Inc.


Date:    July 7, 2005                 By:  /s/ Michael S. Steiner
                                           -------------------------------------
                                           Michael S. Steiner,
                                           President and Chief Executive Officer


                                      -3-
<PAGE>

                                  EXHIBIT INDEX

Exhibit No.       Description

16                Letter dated July 6, 2005 from BDO Seidman LLP.


                                      -4-
</TEXT>
</DOCUMENT>
