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 and Exchange Act
November 28, 2005
Date of Report
(Date of earliest event reported)
ALPHATRADE.COM
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(Exact name of registrant as specified in its charter)
Nevada 0-25631 98-0211652
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(State or other Jurisdiction of (Commission File (I.R.S. Employer
Incorporation or Organization) Number) Identification No.)
Suite 1322 - 1111 West Georgia Street
Vancouver, British Columbia, Canada
V6E 4M3
(Address of Principal Executive Offices)
(604) 681-7503
(Registrant's Telephone Number)
N/A
(Former Name or Former Address if changed Since Last Report)
|_| 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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Form 8-K/A
Introductory Note
This Form 8-K/A is being filed to revise information contained in the
Form 8-K file on November 29, 2005 reporting the change in certifying
accountant.
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
We have terminated HJ & Associates, LLC ("HJ"), Certified Public
Accountants, as Alphatrade.com's independent certifying accountants, effective
November 22, 2005. The termination of our relationship with HJ was unanimously
accepted by our board of directors and audit committee on November 22, 2005.
HJ's audit report to our financial statements for the years ended December
31, 2004 and 2003, includes a modification expressing substantial doubt as to
our company's ability to continue as a going concern because we have recorded
significant losses from operations, have insufficient revenues to support
operational cash flows and have a working capital deficit. Our ability to
continue as a going concern is dependent upon, among other things, securing
additional capital resources and revenues. The audit report contains no other
adverse opinion, disclaimer of opinion or modification as to uncertainty, audit
scope or accounting principle.
In connection with its audit for the last two fiscal years and the interim
periods until the date of termination, there have been no disagreements with HJ
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures which, if not resolved to the
satisfaction of HJ, would have caused it to make reference to the subject matter
of the disagreement in connection in its report on the financial statements.
During our two most recent fiscal years and through November 22, 2005 there
have been no reportable events as set forth in Regulation S-B, Item
304(a)(1)(iv). We have provided HJ with a copy of this Form 8-K/A and requested
that it furnish us with a letter addressed to the Securities and Exchange
Commission stating whether or not HJ agrees with the above statements. A copy of
the letter provided to us by HJ in response to this request is filed as Exhibit
16.1 to this Form 8-K/A.
Also on November 22, 2005, our board of directors unanimously approved a
resolution to engage Williams & Webster, P.S., Certified Public Accountants, to
become our new independent certifying accountants. During the two most recent
fiscal years and through November 22, 2005, we have not consulted with Williams
& Webster regarding:
(i) the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit opinion
that might be rendered on our financial statements, and no written
report or oral advice was provided to us by concluding there was an
important factor to be considered by us in reaching a decision as to an
accounting, auditing or financial reporting issue; or
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(ii) any matter that was the subject of a disagreement, as that term is
defined in Item 304(a)(1)(iv) of Regulation S-B and the related
instructions thereto, or a reportable event, as set forth in Item
304(a)(1)(iv) of Regulation S-B.
Item 9.01 Financial Statements and Exhibits.
(a) Financial Statements of Businesses Acquired.
None, not applicable.
(b) Pro Forma Financial Information.
None, not applicable.
(c) Shell company transactions.
None, not applicable.
(d) Exhibits.
No. Exhibits
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16.1 Letter from HJ & Associates, L.L.C., dated December
8, 2005, to the Securities and Exchange Commission
regarding statements included in this Form 8-K/A
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, the Registrant has duly caused this Report to be signed on its behalf by
the undersigned hereunto duly authorized.
ALPHATRADE.COM
DATED: December 8, 2005 /s/ Penny Perfect
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Penny Perfect, CEO
EXHIBIT INDEX
Exhibit No. Description of Exhibit
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16.1 Letter from HJ & Associates, L.L.C., dated December 8, 2005,
to the Securities and Exchange Commission regarding statements
included in this Form 8-K/A
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