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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001185185-05-000351.txt : 20051103
<SEC-HEADER>0001185185-05-000351.hdr.sgml : 20051103
<ACCEPTANCE-DATETIME>20051103142101
ACCESSION NUMBER:		0001185185-05-000351
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20051025
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20051103
DATE AS OF CHANGE:		20051103

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ENTECH ENVIRONMENTAL TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0001066923
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL INSTRUMENTS FOR MEASUREMENT, DISPLAY, AND CONTROL [3823]
		IRS NUMBER:				980222013
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-32249
		FILM NUMBER:		051176373

	BUSINESS ADDRESS:	
		STREET 1:		3233 GRAND AVENUE
		STREET 2:		.SUITE N-353
		CITY:			CHINO HILLS
		STATE:			CA
		ZIP:			91709-1489
		BUSINESS PHONE:		8668153951

	MAIL ADDRESS:	
		STREET 1:		3233 GRAND AVENUE
		STREET 2:		.SUITE N-353
		CITY:			CHINO HILLS
		STATE:			CA
		ZIP:			91709-1489

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CYBER PUBLIC RELATIONS INC
		DATE OF NAME CHANGE:	20010111
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>entech8ka110305.txt
<DESCRIPTION>ENTECH 8-K/A 11.03.05
<TEXT>

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 8-K/A

                                 CURRENT REPORT
     Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934

                        Date of Report: October 25, 2005
                        --------------------------------
                        (Date of earliest event reported)

                     ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.
                     --------------------------------------

             (Exact name of registrant as specified in its charter)


      FLORIDA                     000-32249                  98-0222013
- ----------------------     ----------------------       ---------------------
State of incorporation     Commission File Number            IRS Employer
                                                        Identification Number


                                3233 Grand Avenue
                                   Suite N-353
                                 Chino Hills, CA
                                   91709-1489
                     --------------------------------------
                     Address of principal executive offices


                                Tel: 909-623-2502
                                -----------------
                           (Issuer's telephone number)

                                 not applicable
                                 --------------
          (Former name or former address, if changed since last report)

           Copies of all communications, including all communications
               sent to the agent for service, should be sent to:

                              Joseph I. Emas, Esq.
                                 Attorney at Law
                             1224 Washington Avenue
                              Miami Beach, FL 33139






- --------------------------------------------------------------------------------

<PAGE>

ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

(a) Effective on October 25, 2005, the Registrant dismissed Russell Bedford
Stefanou Mirchandani, LLP ("RBSM") by declining to renew the engagement of RBSM
as the independent accountant engaged to audit the financial statements of the
Registrant and engaged Mendoza Berger & Co., LLP as its new independent
registered public accounting firm for fiscal year ending September 30, 2005.


RBSM performed the audit of the Registrant's financial statements for years
ending September 30, 2004 and 2003. During these periods and the subsequent
interim periods prior to the Registrant declining to renew their engagement,
there were no disagreements with RBSM on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure, which
disagreements if not resolved to RBSM'S satisfaction would have caused RBSM to
make reference to this subject matter of the disagreements in connection with
RBSM's reports, nor were there any "reportable events" as such term is defined
in Item 304(a)(3) of Regulation S-B, promulgated under the Securities Exchange
Act of 1934, as amended.


The Registrant determined that, although the registrant was very satisfied with
the quality of the audits prepared by RBSM, a new independent certified public
accountant would be in the best interests of the shareholders of the Registrant.
The decision to not renew the engagement with RBSM was approved by the
Registrant's Board of Directors.


The audit reports of RBSM for the Registrant's years ending on September 30,
2004 and 2003 did not contain an adverse opinion, or a disclaimer of opinion, or
qualification or modification as to uncertainty, audit scope, or accounting
principles, other than the uncertainty that the Registrant might not be able to
operate as a going concern.


The Registrant has requested RBSM to furnish it with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the statements
made above by the Registrant. A copy of such letter is filed as Exhibit 16.1 to
this Form 8-K.

(b) Effective on October 25, 2005 the Registrant has engaged Mendoza Berger &
Co., LLP as the new principal accountant to audit its financial statements. The
decision to engage Mendoza Berger & Co., LLP was approved by the Registrant's
Board of Directors.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

(c) Exhibits

Exhibit           Description
- -------           -----------
16.1              Letter Regarding Change in Certifying Accountant


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.

ENTECH ENVIRONMENTAL TECHNOLOGIES, INC.

by       /s/ Burr D. Northrop
         --------------------
         Burr D. Northrop
         President

Date:    October 25, 2005





</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>ex161.txt
<DESCRIPTION>EXHIBIT 16.1 LETTER RE: CHANGE OF CERTFG ACCT.
<TEXT>

EXHIBIT 16.1


October 25, 2005

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W
Washington, D.C.
USA 20549

Commissioners:

We have read the statements made by Entech Environmental Technologies, Inc.
(copy attached), which we understand will be filed with the United States
Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part
of Entech Environmental Technologies, Inc.'s Form 8-K report dated October 25,
2005. We agree with the statements concerning our Firm in Item 4.01 of such Form
8-K.

                                    Yours truly,

                                    /s/ Russell Bedford Stefanou Mirchandani LLP






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