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
COMMISSION FILE NO.: 0-52954
Date of Report: July 21, 2008
AIM SMART CORPORATION | |||
(Exact name of registrant as specified in its charter) | |||
Delaware | 84-1090791 | ||
(State of other jurisdiction of incorporation or organization) | (I.R.S. Employer Identification No.) | ||
125 Maiden Lane, Suite 309, New York, NY | 10038 | |
(Address of principal executive offices) | (Zip Code) | |
(212) 797-9877 |
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
Change in Registrant’s Certifying Accountant
On July 21, 2008, the Board of Directors of Aim Smart Corporation (“Aim Smart”) terminated Michael F. Cronin from his position as the principal independent accountant for Aim Smart.
The audit reports of Michael F. Cronin on the financial statements of Aim Smart for the years ended December 31, 2007 and 2006 did not contain any adverse opinion or disclaimer of opinion or qualification. Michael F. Cronin did not, during the applicable periods, advise Aim Smart of any of the enumerated items described in Item 304(a)(1)(iv) of Regulation S-B.
Aim Smart and Michael F. Cronin have not, during Aim Smart’s two most recent fiscal years or any subsequent period through the date of dismissal, had any disagreement on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to Michael F. Cronin’s satisfaction, would have caused Michael F. Cronin to make reference to the subject matter of the disagreement in connection with his reports.
Aim Smart has requested Michael F. Cronin to furnish a letter addressed to the Securities Exchange Commission stating whether or not Michael F. Cronin agrees with the statements in this 8-K. A copy of such letter will be filed as exhibit 16 to an amendment to this 8-K.
On July 22, 2008 Aim Smart retained Paritz & Company, P.A. to audit Aim Smart’s financial statements for the year ended December 31, 2008. At no time during the past two fiscal years or any subsequent period did Aim Smart consult with Paritz & Company, P.A. regarding any matter of the sort described above with reference to Michael F. Cronin, any issue relating to the financial statements of Aim Smart, or the type of audit opinion that might be rendered for Aim Smart.
Item 9.01
Financial Statements and Exhibits
Exhibits
16.
Letter from Michael F. Cronin – to be filed by amendment.
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.
Aim Smart Corporation
Dated: July 22, 2008
By: /s/ Mingli Yao
Mingli Yao, Chief Executive Officer
