UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant To Section 13 Of 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) June 29, 2007
Razor Resources Inc.
(Exact name of registrant as specified in its charter)
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| Nevada | | 000-51973 | | N/A |
(State or other jurisdiction of incorporation) | | (Commission File Number) | | (IRS Employer Identification No.) |
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| 1500 Rosecrans Avenue, Suite 500, Manhattan Beach, CA | | 90266 |
| (Address of principal executive offices) | | (Zip Code) |
Registrant's telephone number, including area code (310) 706-4009
(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):
| | 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 Accountant.
(a) Effective as of June 28, 2007, Moen and Company, Chartered Accountants was dismissed as the principal independent accountants of Razor Resources Inc. (the "Company"). The dismissal of Moen and Company was approved by the Company's Board of Directors.
For the fiscal period ending April 30, 2006 and for the fiscal period ending April 30, 2005, the reports of the former independent accountants, Moen and Company, contained no adverse opinion, disclaimer of opinion or qualification or modification as to uncertainty, audit scope or accounting principles, except for a "going concern" opinion issued in its reports for the year ended April 30, 2006.
During the Company's fiscal period ending April 30, 2006 and for the fiscal period ending April 30, 2005 and any subsequent interim period preceding the date hereof, there were no disagreements with the former accountants on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the former accountants would have caused it to make reference to the subject matter of the disagreements in connection with its report.
During the Company's fiscal period ending April 30, 2006 and for the fiscal period ending April 30, 2005 and any subsequent interim period preceding the date hereof, there were no reportable events (as described in paragraph 304(a)(1)(iv)(B) of Regulation S-B).
The Company has requested Moen and Company to furnish it a letter addressed to the Commission stating whether it agrees with the above statements. A copy of that letter, dated July 5, 2007, is filed as Exhibit 16.1 to this Form 8-K.
(b) Effective as of June 29, 2007, the Company engaged Fazarri + Partners, LLP, Chartered Accountants, as its principal independent accountants to audit the financial statements of the Company. The change in the Company's independent accountants was approved by the Company's Board of Directors. During the Company's most recent fiscal year, and any subsequent period prior to engaging Fazarri + Partners, LLP, Chartered Accountants, neither the Company nor, to the best of the Company's knowledge, anyone acting on the Company's behalf, consulted Fazarri + Partners 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 either a written report was provided to the Company or oral advice was provided that the new accountant 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 subject of a disagreement with the former accountant or a reportable event (as described in paragraph 304(a)(1)(iv) of Regulation S- B).
Item 9.01 Financial Statements and Exhibits
List below the financial statements, pro forma financial information and exhibits, if any, filed as part of this report.
Exhibits:
16.1 Letter re change in certifying accountant.
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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.
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RAZOR RESOURCES INC. |
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| By: | | /s/ Jordan Welsh |
| | Jordan Welsh |
| | Chairman and Chief Executive Officer |
Dated: March 14, 2008
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