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): APRIL 28, 2008
RECLAMATION CONSULTING AND APPLICATIONS, INC.
(Exact name of registrant as specified in its charter)
Colorado 000-26017 58-2222646
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(State or other jurisdiction of (Commission File Number) (IRS Employer
incorporation) Identification No.)
940 Calle Amanecer Suite E
San Clemente, California 92673
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (949) 542-7440
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))
Reclamation Consulting and Applications, Inc. ("we", "us" or the "Company")
files this report on Form 8-K to report the following:
ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On April 28, 2008, we appointed Stonefield Josephson, Inc. as our principal
independent registered public accounting firm and dismissed KMJ Corbin & Company
LLP ("KMJ") from this position. This change in principal independent registered
public accounting firms was approved by our Board of Directors.
The audit report of KMJ on our financial statements for the years ended June 30,
2006 and June 30, 2007 expressed substantial doubt about our ability to continue
as a going concern but did not contain any other adverse opinion or disclaimer
of opinion or qualification. KMJ did not, during the applicable periods, advise
us of any of the enumerated items described in Item 304(a)(1)(iv) of Regulation
S-K.
The Company and KMJ did not, during our two most recent fiscal years or any
subsequent period through the date of dismissal, have any disagreement on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreement, if not resolved to KMJ's
satisfaction, would have caused KMJ to make reference to the subject matter of
the disagreement in connection with its reports.
We have requested KMJ to furnish a letter addressed to the Securities and
Exchange Commission stating whether or not KMJ agrees with the statements in
this Current Report. A copy of such letter dated April 30, 2008 is filed as
exhibit 16 to this Current Report.
As explained in the first paragraph of this report, on April 28, 2008 Stonefield
Josephson, Inc. assumed the position of the principal independent registered
public accounting firm for the Company. At no time during the past two fiscal
years or the subsequent interim period did we consult with Stonefield Josephson,
Inc. regarding any of the enumerated items described in Item 304(a)(2) of
Regulation S-K.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
Exhibits
16.1 Letter from KMJ Corbin & Company LLP dated April 30, 2008
2
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.
Reclamation Consulting and Applications, Inc.
By: /s/ Michael Davies
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Michael Davies, CEO
Dated: May 1, 2008