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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001095811-01-502721.txt : 20010613
<SEC-HEADER>0001095811-01-502721.hdr.sgml : 20010613
ACCESSION NUMBER:		0001095811-01-502721
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20010516
ITEM INFORMATION:		
ITEM INFORMATION:		
FILED AS OF DATE:		20010612

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATURAL ALTERNATIVES INTERNATIONAL INC
		CENTRAL INDEX KEY:			0000787253
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				841007839
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		
		SEC FILE NUMBER:	000-15701
		FILM NUMBER:		1659309

	BUSINESS ADDRESS:	
		STREET 1:		1185 LINDA VISTA DR
		CITY:			SAN MARCOS
		STATE:			CA
		ZIP:			92069
		BUSINESS PHONE:		6197447340

	MAIL ADDRESS:	
		STREET 1:		1185 LINDA VISTA DRIVE
		CITY:			SAN MARCOS
		STATE:			CA
		ZIP:			92069

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN ACQUISITIONS INC
		DATE OF NAME CHANGE:	19860929
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>a73413a1e8-ka.htm
<DESCRIPTION>AMENDMENT TO FORM 8-K
<TEXT>

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<TITLE>Natural Alternatives International 8-K/A</TITLE>
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<P align="center"><FONT size="2"><B>SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B><BR>
&nbsp;<BR>
<B>FORM 8-K/A</B><BR>
&nbsp;<BR>
<B>CURRENT REPORT</B><BR>
&nbsp;<BR>
<B>Pursuant Section&nbsp;13 or 15(d)<BR>
of the Securities Exchange Act of 1934</B><BR>
&nbsp;<BR>
<B>May&nbsp;16, 2001</B><BR>
Date of Report (Date of earliest event reported)<BR>
&nbsp;<BR>
<B>Natural Alternatives International, Inc.</B><BR>
(Exact name of registrant as specified in its charter.)</FONT>

<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
<TR>
        <TD width="32%">&nbsp;</TD>
        <TD width="2%">&nbsp;</TD>
        <TD width="32%">&nbsp;</TD>
        <TD width="2%">&nbsp;</TD>
        <TD width="32%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD align="center"><FONT size="2">Delaware</FONT></TD>
        <TD></TD>
        <TD  align="center"><FONT size="2">0-15701</FONT></TD>
        <TD></TD>
        <TD  align="center"><FONT size="2">84-1007839</FONT></TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="top">
        <TD align="center"><FONT size="2">(State or other
jurisdiction<BR>
of Incorporation)</FONT></TD>
        <TD></TD>
        <TD  align="center"><FONT size="2">(Commission File Number)</FONT></TD>
        <TD></TD>
        <TD  align="center"><FONT size="2">(I.R.S. Employer Identification No.)</FONT></TD>
</TR>
</TABLE>

<P align="center"><FONT size="2"><B>1185 Linda Vista Drive, San Marcos, California 92069</B><BR>
(Address of Principal Executive Offices) (Zip Code)<BR>
&nbsp;<BR>
<B>(760)&nbsp;744-7340</B><BR>
(Registrant&#146;s Telephone number, including area code)<BR>
&nbsp;<BR>
N/A<BR>
(Former name or former address, if changed since last report)</FONT>

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<A name="toc"><DIV align="CENTER"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

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</TR>
<TR><TD></TD><TD colspan="8"><A HREF="#000">Item&nbsp;4. Changes In Registrant&#146;s Certifying Accountant</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#001">Item&nbsp;7. Financial Statements and Exhibits</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">Signatures</A></TD></TR>
<TR><TD colspan="9"><A HREF="a73413a1ex16-1.txt">EXHIBIT 16.1</A></TD></TR>
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<!-- link2 "Item&nbsp;4. Changes In Registrant&#146;s Certifying Accountant" -->
<DIV align="left"><A NAME="000"></A></DIV>

<P align="left"><FONT size="2"><B>Item&nbsp;4. Changes In Registrant&#146;s Certifying Accountant</B></FONT>

<P><FONT size="2">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On May&nbsp;16, 2001, the Board of Directors of the Company notified KPMG LLP
(&#147;KPMG&#148;) that their appointment as independent auditors has been terminated
effective May&nbsp;16, 2001.
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The reports of KPMG on the Company&#146;s financial statements for the fiscal
years ended June&nbsp;30, 1999 and June&nbsp;30, 2000 did not contain any adverse opinion
or disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope, or accounting principles.
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with the audits of the Company&#146;s financial statements for
the fiscal years ended June&nbsp;30, 1999 and June&nbsp;30, 2000, and in the subsequent
interim period through May&nbsp;16, 2001, there were no disagreements with KPMG on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope and procedures, which disagreements if not
resolved to their satisfaction would have caused them to make reference in
connection with their opinion to the subject matter of the disagreement.
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company provided KPMG with a copy of this disclosure and requested
KPMG to furnish it with a letter addressed to the Securities Exchange
Commission stating whether it agrees with the above statements. A copy of that
letter dated June&nbsp;11, 2001 is filed as Exhibit&nbsp;16.1 to this Form&nbsp;8-K.
</FONT>

<P><FONT size="2">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant engaged the accounting firm of Ernst &#38; Young LLP (&#147;Ernst &#38;
Young&#148;), on May&nbsp;21, 2001, as the independent auditors to audit the Registrant&#146;s
financial statements. Neither the Registrant nor anyone acting on its behalf
has previously
</FONT>

<DIV>&nbsp;</DIV>
<P align="center"><FONT size="2">2 of&nbsp; 3</FONT>
<DIV>&nbsp;</DIV>

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<P><FONT size="2">consulted Ernst &#38; Young for any purpose, within the last two most recent fiscal
years or any subsequent interim period.
</FONT>

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<DIV align="left"><A NAME="001"></A></DIV>

<P align="left"><FONT size="2"><B>Item&nbsp;7. Financial Statements and Exhibits</B></FONT>

<P><FONT size="2">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibit&nbsp;16.1 Letter from KPMG to the Securities Exchange Commission dated
June&nbsp;11, 2001.
</FONT>

<!-- link1 "Signatures" -->
<DIV align="left"><A NAME="002"></A></DIV>


<P align="left"><FONT size="2"><B>Signatures</B></FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities and Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
</FONT>

<TABLE cellspacing="0" border="0" cellpadding="0" width="100%">
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        <TD></TD>
        <TD colspan="2"><FONT size="2">Natural Alternatives International, Inc.<BR>
a Delaware corporation<BR></FONT></TD>
</TR>
<TR><TD>&nbsp;<BR>&nbsp;<BR>&nbsp;</TD></TR>
<TR valign="top">
        <TD><FONT size="2">DATE: June&nbsp;11, 2001</FONT></TD>
        <TD><FONT size="2">By:&nbsp;</FONT></TD>
        <TD  align="left"><FONT size="2">/s/ Mark A. LeDoux</FONT></TD>
</TR>
<TR>
        <TD></TD>
        <TD></TD>
        <TD><HR size="1"></TD>
</TR>
<TR valign="top">
        <TD></TD>
        <TD colspan="2"><FONT size="2">Mark A. LeDoux,<BR>
President and CEO</FONT></TD>
</TR>
</TABLE>


<DIV>&nbsp;</DIV>
<P align="center"><FONT size="2">3 of&nbsp; 3</FONT>
<DIV>&nbsp;</DIV>


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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>a73413a1ex16-1.txt
<DESCRIPTION>EXHIBIT 16.1
<TEXT>

<PAGE>   1
                                                                   Exhibit  16.1



Securities and Exchange Commission
Mail Stop 9-5 450 Fifth Street, N.W.
Washington, D.C. 20549



June 11, 2001


Ladies and Gentlemen:

We were previously principal accountants for Natural Alternatives International,
Inc. and, under the date of October 9, 2000, we reported on the consolidated
financial statements of Natural Alternatives International, Inc. and
subsidiaries as of and for the years ended June 30, 2000 and 1999.  On May 16,
2001, our appointment as principal accountants was terminated.  We have read
Natural Alternatives International, Inc.'s statements included under Item 4 of
its Form 8-K dated June 11, 2001 and we agree with such statements. Very truly
yours,

/s/ KPMG LLP
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