UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A
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CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): September 16, 2006
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AERO GROUP INCORPORATED
(Exact name of registrant as specified in its charter)
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Utah | 0-30492 | 84-0771180 |
(State or Other Jurisdiction | (Commission | (I.R.S. Employer |
of Incorporation) | File Number) | Identification No.) |
6213 Aviation Ave., Jacksonville, Florida 32221
(Address of Principal Executive Office) (Zip Code)
(904) 908-9088
(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 (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
On September 23, 2005 we engaged Marcum and Kliegman, LLP is the Company’s independent registered public accountants. The change in independent registered public accountants was approved by the Board of Directors of the Company.
Our previous independent accountants, Michaelson & Company, P.A. resigned in November, 2003. We filed a Report on Form 8-K on February 23, 2004 with respect to that resignation.
The Company has not consulted with Marcum and Kliegman, LLP during the last two years or any subsequent interim period on either the application of accounting principles or the type of audit opinion that might be provided on the Company’s financial statements. We provided Marcum and Kliegman, LLP with a copy of the disclosures we are making in response to this item and are giving them the opportunity to furnish a letter addressed to the Securities and Exchange Commission stating whether they agree with its statements and giving them the opportunity to provide new information or clarification of our views. We will amend this Report on Form 8-K to include such response, if any, as an Exhibit.
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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.
| AERO GROUP INCORPORATED | |
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| By: | /s/ MARK DANIELS |
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| Mark Daniels Chief Executive Officer |
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Date: December 21, 2006
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