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
Date of Report (Date of earliest event reported) October 18, 2006
UNIVERSAL EXPRESS, INC.
(EXACT NAME OF COMPANY AS SPECIFIED IN ITS CHARTER)
NEVADA 000-18094 11-2781803
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(STATE OR OTHER JURISDICTION) (COMMISSION (I.R.S. EMPLOYER
OF INCORPORATION) FILE NUMBER) IDENTIFICATION)
1230 AVENUE OF THE AMERICAS, SUITE 771
NEW YORK, NEW YORK 10020
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (917) 639-4157
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N/A
(Former name or former address, if changed since last report)
|_| Written communication 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 40.13e-4(c))
ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
On July 21, 2006, Universal Express, Inc. (the "Company") engaged Pollard-Kelly
Auditing Services, Inc. as the Company's independent accountant. During the two
recent fiscal years 2004 and 2005 and through July 20, 2006, the Registrant has
not consulted with Pollard-Kelly regarding either:
1. the application of accounting principles to any specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
the Registrant's financial statements, and neither a written report was provided
to the Registrant nor oral advice was provided that Pollard-Kelly concluded was
an important factor considered by the Registrant in reaching a decision as to
the accounting, auditing or financial reporting issue; or
2. any matter that was either subject of disagreement or event, as defined in
Item 304(a)(1)(iv)(A) or Regulation S-B and the related instruction to Item 304
of Regulation S-B, or a reportable event, as that term is explained in Item
304(a)(1)(iv)(A) of Regulation S-B;
3. our previous accountant Durland & Company resigned from the Public Company
Oversight Board on March 31, 2006.
SIGNATURES
Pursuant to the requirement 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.
UNIVERSAL EXPRESS, INC.
(Registrant)
Date: October 18, 2006
By: /S/ RICHARD A. ALTOMARE
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Richard A. Altomare
Chief Executive Officer