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 reported): August 16, 2005

JAFRA WORLDWIDE HOLDINGS (LUX) S.àR.L

(Exact Name of Registrant as Specified in its Charter)


Luxembourg (State or Other Jurisdiction of Incorporation)		333-106666 (Commission File Number)		98-0399297 (I.R.S. Employer Identification No.)

382-386 Route de Longwy
L-2212 Luxembourg
Luxembourg
(Address of Principal Executive Offices)
(Zip Code)

(352) 226027
(Registrant’s telephone number, including area code)

Item 4.01. Changes in Registrant’s Certifying Accountant.

On August 16, 2005, Jafra Worldwide Holdings (Lux) S.àr.l. (the “Company”) engaged PricewaterhouseCoopers LLP (“PWC”) as the Company’s independent accountants to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2005.

During the Company’s two most recent fiscal years and the subsequent interim period through August 16, 2005, the Company did not consult with PWC regarding either (i) 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 Company’s financial statements, and neither a written report was provided to the Company or oral advice was provided that PWC concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

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: August 23, 2005


	JAFRA WORLDWIDE HOLDINGS (LUX) S.ÀR.L.
	By:	/s/ RONALD CLARK
		Ronald Clark
		Chief Executive Officer

JAFRA WORLDWIDE HOLDINGS LUX SARL 8-K