ITEM 4.01(a) CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On June 13, 2008 the Company elected to terminate the services of Cordovano and Honeck, LLP as the Company’s independent auditors.
Cordovano and Honeck performed the audits for the two year period ended September 30, 2006, which did not contain any adverse opinion or a disclaimer of opinion, nor was qualified as to audit scope or accounting principles but did carry a modification as to going concern for the years ended September 30, 2006 and 2005.
During the Registrant's two most recent fiscal years and during any subsequent interim period prior to the June 13, 2008, termination as the Company's independent auditors, there were no disagreements with Cordovano and Honeck, with respect to accounting or auditing issues of the type discussed in Item 304(a)(iv) of Regulation S-B.
ITEM 4.01(b) CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On June 13, 2008, the Company's board of directors approved the engagement of the firm of Lawrence Scharfman, CPA of Boynton Beach, FL as the Company's independent auditors. Such appointment was accepted by Mr. Scharfman.
During the Registrant's two most recent fiscal years or any subsequent interim period prior to engaging Lawrence Scharfman, CPA, the Company, or someone on the Company's behalf, had not consulted Lawrence Scharfman, CPA regarding any of the accounting or auditing concerns stated in Item 304(a)(2) of Regulation S-B.
On June 25, 2008 the Company provided Cordovano and Honeck with a copy of this disclosure and requested that it furnish a letter to the Company, addressed to the SEC, stating that it agreed with the statements made herein or the reasons why it disagreed.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
