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
October 24, 2007
Date of Report (Date of earliest event reported)
PENGRAM CORPORATION
(Exact name of registrant as specified in its charter)
| NEVADA | 000-52626 | 68-0643436 |
| (State or other jurisdiction of | (Commission File | (IRS Employer Identification No.) |
| incorporation) | Number) |
| 1200 Dupont Street, Suite 2J | |
| Bellingham, WA | 98225 |
| (Address of principal executive offices) | (Zip Code) |
(360) 255-3436
Registrant's telephone number, including area code
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:
____ 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))
SECTION 4 – MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS
ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT.
On October 24, 2007, Pengram Corporation (the “Company”) received notice that Telford Sadovnick, P.L.L.C. (“Telford Sadovnick”), its independent public accountants, resigned as the Company’s auditors.
Telford Sadovnick stated that they were resigning as the Company’s independent auditor due to the fact that Telford Sadovnick had withdrawn its registration with the Public Company Accountability Oversight Board (“PCAOB”) and is no longer able to audit US issuers. The Company’s Board of Directors is currently seeking to engage another independent registered public accounting firm as their auditors.
Telford Sadovnick’s report on the financial statements of the Company for the period from April 28, 2006 (inception) to November 30, 2006 did not contain an adverse opinion or disclaimer of opinion, nor were they modified or qualified as to uncertainty, audit scope or accounting principles with the exception of a statement regarding the uncertainty of the Company’s ability to continue as a going concern.
There were no disagreements between the Company and Telford Sadovnick on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to the satisfaction of Telford Sadovnick, would have caused them to make reference to the subject matter of the disagreement in connection with their report for the financial statements for the past year.
The Company requested Telford Sadovnick to furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with the disclosures herein. A copy of Telford Sadovnick’s letter is attached as an exhibit to this report.
SECTION 9 – FINANCIAL STATEMENTS AND EXHIBITS
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
| Exhibit Number | Description of Exhibit | |
| 16.1 | Letter of Telford Sadovnick, P.L.L.C. |
2
SIGNATURE
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.
| PENGRAM CORPORATION | ||
| Date: October 30, 2007 | ||
| By: | /s/ Bernie J. Hoing | |
| BERNIE J. HOING | ||
| Chief Executive Officer, Chief Financial Officer, | ||
| President, Secretary and Treasurer | ||
3
