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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001144204-04-001263.txt : 20040212
<SEC-HEADER>0001144204-04-001263.hdr.sgml : 20040212
<ACCEPTANCE-DATETIME>20040212110141
ACCESSION NUMBER:		0001144204-04-001263
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20040210
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20040212

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CCP WORLDWIDE INC
		CENTRAL INDEX KEY:			0001213809
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS FOAM PRODUCTS [3086]
		IRS NUMBER:				450486747

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	333-102629
		FILM NUMBER:		04588851

	BUSINESS ADDRESS:	
		STREET 1:		6040-A SIX FORKS RD
		STREET 2:		SUITE 179
		CITY:			RALEIGH
		STATE:			NC
		ZIP:			27609
		BUSINESS PHONE:		9198720401

	MAIL ADDRESS:	
		STREET 1:		6040-A SIX FORKS RD
		STREET 2:		SUITE 179
		CITY:			RALEIGH
		STATE:			NC
		ZIP:			27609
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>v01552_8k.txt
<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)               February 10, 2004
- --------------------------------------------------------------------------------


                              CCP WORLDWIDE, INC..
             ------------------------------------------------------
             (Exact name of Registrant as specified in its charter)


<TABLE>
<CAPTION>
<S>                                        <C>                          <C>
          Delaware                            333-102629                    45-0486747
  (State or other jurisdiction            (Commission File number)       (IRS Employer
of  incorporation or organization)                                      Identification No.)
</TABLE>


         6040-A Six Forks Road, Suite 179, Raleigh, North Carolina 27609
         ---------------------------------------------------------------
               (Address of principal executive offices) (Zip Code)


                                 (919) 872-0401
              ----------------------------------------------------
              (Registrant's Telephone Number, Including Area Code)


              ----------------------------------------------------
                  (Former Address If Changed since Last Report)


<PAGE>


ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

         Rogoff & Co., P.C. was the  independent  certifying  accountant for CCP
Worldwide, Inc. (the "Company") for the fiscal years ended December 31, 2001 and
2002.

         On  February  10,  2004,  Rogoff & Co.,  P.C.  declined  to  stand  for
reappointment as the Company's  certifying  accountant.  Subsequently we engaged
Sherb & Co.,  LLP,  805  Third  Avenue,  New  York,  NY 10022 as our  certifying
accountant  for the fiscal year ending  December 31, 2003.  The  appointment  of
Sherb & Co., LLP was approved by our board of directors.

         The reports of Rogoff & Co., P.C. on the Company's financial statements
for the fiscal  years ended  December  31, 2001 and 2002,  contained  no adverse
opinion or  disclaimer  of opinion,  nor was either  qualified or modified as to
uncertainty, audit scope or accounting principle.

         In  connection  with the audits of the fiscal years ended  December 31,
2001  and  2002  and  during  the  subsequent   interim  period   preceding  its
declination,  there were no disagreements  between the Company and Rogoff & Co.,
P.C. on any matter of accounting  principles or practices,  financial  statement
disclosure,  or  auditing  scope  or  procedures,  which  disagreements,  if not
resolved  to its  satisfaction,  would have  caused  Rogoff & Co.,  P.C. to make
reference  to the subject  matter of the  disagreement  in  connection  with its
reports.

         In  connection  with the audits of the fiscal years ended  December 31,
2001 and 2002, and during the subsequent interim period preceding its dismissal,
Rogoff & Co., P.C. did not advise the Company that:

         (A) internal  controls  necessary  for the Company to develop  reliable
financial statements did not exist;

         (B)  information  had come to its attention that led it to no longer to
be  able  to  rely  on the  Company's  management's  representations  or made it
unwilling to be associated with the financial statements prepared by management;

         (C) there was a need to expand significantly the scope of its audit, or
that  information  had come to its  attention  during such time  periods that if
further investigated might: (i) materially impact the fairness or reliability of
either a previously issued audit report or the underlying financial  statements,
or the financial  statements  issued or to be issued covering the fiscal periods
subsequent  to the date of the most recent  financial  statements  covered by an
audit  report,  or  (ii)  cause  it to be  unwilling  to  rely  on  management's
representations or be associated with the Company's financial statements.

         Prior  to  engaging  Sherb  & Co.,  LLP,  we did  not  consult  with it
regarding the  application  of accounting  principles to a specific or completed
transaction or the type of audit opinion that might be rendered on our financial
statements.


                                       2

<PAGE>

ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

(c) Exhibits.

         16.  Letter on Change in Certifying Accountant



                                       3

<PAGE>


                                   SIGNATURES

         In accordance with the requirements of the Exchange Act, the registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.


                                            CCP WORLDWIDE, INC.

                                                 (Registrant)


Date: February 12, 2004                     By: /s/ David R. Allison
                                                ------------------------------
                                                David  R. Allison
                                                President (Principal
                                                Executive Officer)


                                       4

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>v01552_ex16.txt
<TEXT>

                                   EXHIBIT 16

                      [LETTERHEAD OF ROGOFF & COMPANY, PC]


February 11, 2004

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549


         We have read Item 4 of CCP Worldwide,  Inc. Form 8-K dated February 10,
2004 and agree with the statements concerning our firm contained therein.


Sincerely yours,


/s/ Rogoff & Company, P.C.

Rogoff & Company, P.C.


                                       5

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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