UNITED STATES
                       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 reportedly): November 21, 2006


                              OCEAN BIO-CHEM, INC.
               (Exact name of registrant as specified in charter)

       Florida                       0-11102                     59-1564329
(State or Other Jurisdiction     (Commission File Number)    (I.R.S. Employer
   of Incorporation)                                         Identification No.)

               4041 S.W. 47 Avenue, Fort Lauderdale, Florida 33314
                (Address of principal executive office Zip Code)

                                 (954) 587-6280
                         Registrant's telephone number,
                              including area code:

                                 Not Applicable
          (Former name or former address, if changes 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  communications  pursuant to Rule 14d-2(b)  under the
Exchange Act (17 CFR 240.14d-2(b))

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

     Item 4.01 Changes In Registrant's Certifying Accountants




     Effective this date, the Company's Certifying  Accountants,  Levi, Cahlin &
Co.("Former  Accountant")  have  resigned  their  engagment  as our  Independent
Accountants.

     The Former Accountants have previously  expressed a desire,  effective with
their  succession,  to terminate their  participation  in the SEC Public Company
Practice  Sector as well as their  obligation to practice under the standards of
the Public Company Accounting Oversight Board effective with this resignation.

     (a)  The Former  Accountant's report did not contain any adverse opinion or
disclaimer of opinion and was not qualified or modified as to uncertainty, audit
scope or accounting principles during the past two years.

     The decision to change  accountants  was recommended to and approved by the
Company's independent audit committee.

     During the Company's two most recent  fiscal years and  subsequent  interim
periods  preceding such dismissal,  there were no disagreements  with the Former
Accountant  on any  matter of  accounting  principles  or  practices,  financial
statement disclosure, or auditing scope or procedure which would have caused the
Former Accountant to make reference to the subject matter of the disagreement in
connection with its report.

     Other than the change discussed herein, The Company has not during the most
recent  two  fiscal  years  or  any  subsequent  interim  period  engaged  a new
accountant.  The  Former  Accountant  has  audited  the  Company's  consolidated
financial  as of  December  31,  2004 and 2005 and the years  then ended and has
reviewed the unaudited interim period therein and through September 30, 2006.

     The Company has provided its Former Accountant with a copy of this Form 8-K
prior to and  simultaneously  with the  final  filing  of this Form 8-K with the
Securities and Exchange Commission ("Commission"). The Company has requested the
Former  Accountant  to  furnish  the  Company  with a  letter  addressed  to the
Commission  stating whether it agrees with the statements made by the Company in
response to item 304(A) and, if not,  stating the  respects in which it does not
agree. The Former Accountant's letter is attattched hereto as an exhibit to this
report on Form 8-K.

     Ocean Bio-Chem, Inc. (the "Company") requested that Levi, Cahlin & Co. (the
"Former  Accountant")  furnish it with a letter  addressed to the Securities and
Exchange  Commission  stating  whether it agreed  with the  statements  that the
Company made in the Form 8-K that it filed on November 21, 2006.  The  requested
letter is attached as Exhibit 16.1 to this Form 8-K.

     The Company has retained the services of  Berenfeld,  Spritzer,  Shechter &
Sheer,   Certified  Public  Accountants  and  Consultants  ("New  Accountants"),
effective  as of November  21,  2006.  The Company did not consult  with the New
Accountants  regarding the  application  of accounting  principles to a specific
transaction,  either  completed or proposed,  or the type of audit  opinion that
might be rendered on the Company's financial statements,  and no written or oral
advice was provided by the New Accountants  that was a factor  considered by the
Company in  reaching a decision  as to the  accounting,  auditing  or  financial
reporting issues.

     The New  Accountants  have been requested to review the disclosures in this
form  8 K and  to  provide  the  Registrant  with a  letter  to  the  Commission
describing  any  aspects  with  which it does  not  agree.  If such a letter  is
received it shall be filed as an exhibit to a form 8 K.


Item 9.01  Financial Statements and Exhibits.

     (c ) Exhibits.

     16.1  Letter  dated  November  21,  2006  from  Levi,  Cahlin & Co.  to the
Securities and Exchange Commission.


                                   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.


Date: November 21, 2006                     Ocean Bio-Chem, Inc.

                                            /s/ Peter G. Dornau
                                            ------------------------------------
                                            Peter G. Dornau
                                            Chairman of Board of Directors and
                                            Chief Executive Officer





                                                                    EXHIBIT 16.1

         Letter dated November 21, 2006 from Levi, Cahlin & Co. to the
                United States Securities and Exchange Commission


                               Levi, Cahlin & Co.
                          Certified Public Accountants
                            20590 West Dixie Highway
                        North Miami Beach, Florida 33180


November 21, 2006

Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549


Commissioners:

     We have read the comments  made by Ocean  Bio-Chem,  Inc.  (copy  attached)
which we understand will be filed with the Commission,  pursuant to Item 4.01 of
Form 8-K, as part of the Company's  Form 8-K report dated  November 21, 2006. We
agree with the statements concerning our Firm in such Form 8-K.

Yours truly,

/s/ Levi, Cahlin & Co.
----------------------------------
Levi, Cahlin & Co.