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United States
Securities and Exchange Commission
Washington, D.C. 20549
Form 8-K/A
Current Report
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): June 19, 2006
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Advanced Lumitech, Inc.
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(Exact name of registrant as specified in its charter)
Nevada 033-55254-27 87-0438637
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(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification Number)
8C Pleasant Street, First Floor, South Natick, Mass. 01760
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: 508-647-9710
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))
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ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Previous independent registered public accounting firm.
(i) On June 19, 2006, Advanced Lumitech, Inc., a Nevada corporation (the
"Company"), dismissed Carlin, Charron & Rosen, LLP of Westborough, Massachusetts, as its independent
registered public accounting firm.
(ii) The report of Carlin, Charron & Rosen, LLP on the Company's financial
statements and financial statement schedule for the fiscal years ended December 31, 2005 and 2004
contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope or accounting principles, other than with respect to the Company's ability
to continue as a going concern.
(iii) The Company's Board of Directors recommended and approved the decision to
change independent registered public accounting firms.
(iv) In connection with the audits of the Company's financial statements for each
of the two most recently completed fiscal years and through the date hereof, there have been no
disagreements with Carlin, Charron & Rosen, LLP 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 Carlin, Charron & Rosen, LLP, would have caused it to make reference to the
subject matter of such disagreements in connection with its audit report. There were no reportable
events as defined in Item 304(a)(1)(iv) of Regulation S-B, except that Carlin, Charron & Rosen, LLP
has advised the Company of material weaknesses in internal control over financial reporting relating
to (1) accurately recording day-to-day transactions, (2) the lack of segregation of duties, (3) the
approval of significant transactions in a timely manner by the Company's board of directors and (4)
the preparation of its financial statements in an accurate and timely fashion. If the Company is
unable to raise additional capital, it will not have sufficient resources to implement an adequate
system of internal management and financial controls and will be unable to hire employees with
adequate financial and accounting experience.
(v) The Company has given permission to Carlin, Charron & Rosen, LLP to respond
fully to the inquiries of the successor auditor, including concerning the subject matter of this
reportable event.
(vi) The Company has requested that Carlin, Charron & Rosen, LLP furnish the
Company with a letter addressed to the SEC stating whether it agrees with the above statements.
(b) New independent registered public accounting firm.
(i) On June 20, 2006, on the recommendation of the Company's Board of Directors,
the Company engaged Rotenberg Meril Solomon Bertiger & Guttilla, P.C. of Saddle Brook, New Jersey,
as its independent registered public accounting firm to audit the Company's financial statements as
of and for the fiscal year ending December 31, 2006.
(ii) During the two most recent fiscal years and through the date hereof, the
Company has not consulted with Rotenberg Meril Solomon Bertiger & Guttilla, P.C. regarding either
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 financial statements of the Company, as
well as any matters or reportable events described in Items 304(a)(2)(i) or (ii) of Regulation S-K.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits.
Exhibit No. Description
16 Letter from Carlin, Charron & Rosen, LLP to the Securities and Exchange
Commission regarding change in certifying accountants.
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.
Dated: June 22, 2006
ADVANCED LUMITECH, INC.
By: /s/ Patrick Planche
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Name: Patrick Planche
Title: President and Treasurer
