UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
AMENDMENT NO. 2
TO
FORM 8-K
AMENDED CURRENT REPORT PURSUANT
TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): October 23, 2006
QPC LASERS, INC.
(Exact name of registrant as specified in its charter)
Nevada | 000-28153 | 20-1568015 | ||
(State or other jurisdiction | (Commission | (I.R.S. Employer | ||
of incorporation) | File Number) | Identification No.) | ||
15632 Roxford Street, Sylmar, California | 91342 | |||
(Address of principal executive offices) | (Zip Code) | |||
Registrant’s telephone number, including area code: (818) 986-0000 | ||||
N/A | ||||
(Former name or former address, if changed 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 (see General Instruction A.2. below):
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
EXPLANATORY NOTE
QPC Lasers, Inc. (the “Company”) is filing this Amendment No. 2 to Form 8-K to address the comments made by the Staff Accountant of the SEC to our Form 8-K dated October 23, 2006, and filed on October 27, 2006 (file no. 333-121598) in a letter dated November 2, 2006. The Company is filing this Amendment No. 2 to Form 8-K solely to file a revised version of Item 4.01 to address the lack of disagreements between the Company and our former auditor and attach an updated Exhibit 16. No other information contained in the Form 8-K is amended by this Amendment No. 2 to Form 8-K .
All information contained in this Amendment No. 2 to Form 8-K is as of the original filing date of the Form 8-K dated October 23, 2006, and filed on October 27, 2006, as amended by the Form 8-K/A, filed on November 2, 2006, and does not reflect any subsequent information or events other than as described above.
Item 4.01 Changes in Registrants’ Certifying Accountant
(a) During the two most recent fiscal years and through the subsequent interim period ended October 23, 2006, the Company had no disagreements with Bagell Josephs, Levine & Company, L.L.C. (“Bagell”) on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. Bagell ceased providing services to the Company after February 16, 2006.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
Exhibit No. | Description | |
16 | Letter on change of certifying accountant, dated November 7, 2006 from Bagell Josephs, Levine & Company, L.L.C. 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.
QPC LASERS, INC. | ||
| | |
Dated: November 7, 2006 | By: | /s/ George Lintz |
George Lintz | ||
Chief Financial Officer |
Exhibit Index
Exhibit No. | Description | |
16 | Letter on change of certifying accountant, dated November 7, 2006, from Bagell Josephs, Levine & Company, L.L.C. to the Securities and Exchange Commission. |