U.S. 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): December 14, 2009
Dale Jarrett Racing Adventure, Inc.
(Exact name of registrant as specified in its charter)
Florida 333-39942 59-356984
(State or jurisdiction of (Commission (I.R.S. Employer
incorporation or organization) File Number) Identification No.)
1313 10th Avenue Lane SE
Hickory, NC 28602
(Address of principal executive offices) (Zip Code)
Registrant's telephone number: 828-267-5996
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(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
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Item 4.01 Changes in Registrant's Certifying Accountant
(a)(1) On December 14, 2009, Dale Jarrett Racing Adventure, Inc.
changed accountants from Stark Winter Schenkein & Co., LLP. to Kingery
and Crouse PA.
(i) On December 14, 2009, the Registrant decided to dismiss
Stark Winter Schenkein & Co., LLP as its independent accountants.
(ii) SWS's report on the financial statements for the past two
years ended December 31, 2008, were not subject to an adverse or
qualified opinion or a disclaimer of opinion and were not modified as
to uncertainty, audit scope or accounting principles except that SWS's
report on the financial statements as of December 31, 2007 and 2008,
and each of the years then ended contained explanatory language that
substantial doubt existed about the Registrant's ability to continue as
a going concern due to the Registrant's net loss and its working
capital deficiencies for each of these years.
(iii)The decision to change accountants was approved by the
Registrant's Board of Directors; and
(iv) During the period from our engagement of SWS on September 6,
2004 to the date we dismissed SWS on December 14, 2009, there were no
disagreements with SWS related to accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements if not resolved to the satisfaction of SWS, would have
caused SWS to make reference to the subject matter of the disagreement
in connection with its report.
(2) On December 14, 2009, the Registrant engaged Kingery and Crouse
PA as its independent accountants.
(i) Not Applicable
(ii) Not applicable
(3) The Registrant has provided to SWS, its former accountant, a
copy of the disclosures contained in this Item 4 and the Registrant has
requested a letter from SWS addressed to the Commission, confirming
certain statements made by the Registrant in this Item 4.01. A copy of
this letter is attached hereto.
(b) Not applicable
Item 9.01 Financial Statements and Exhibits
Exhibit 16 Letter from SWS
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, the Registrant has duly caused this Current Report on Form 8-K to
be signed on its behalf by the undersigned hereunto duly authorized.
Dale Jarrett Racing Adventure, Inc.
DATED: December 29, 2009
/s/Timothy B. Shannon
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President, Chief Executive Officer