UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
Amendment No. 1
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
June 9, 2006
Date of Report (Date of earliest event reported)
RIVAL TECHNOLOGIES, INC.
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(Exact name of registrant as specified in its charter)
Nevada 000-49900 NA
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(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
3155 East Patrick Lane, Suite 1, Las Vegas, Nevada 89120
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (888) 989-0584
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[ ] 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 ))
Section 4 - Matters Related to Accountants and Financial Statements
Item 4.01 Changes in Registrant's Certifying Accountant
On June 9, 2006, Rival Technologies, Inc., with the approval of our board of
directors, dismissed Kyle L. Tingle, CPA, LLC ("Kyle L. Tingle") as our
independent auditor because that firm failed to complete our audit in a timely
manner. We engaged Kyle L. Tingle on April 7, 2006 and that firm did not
issue a report for our financial statements for either of the past two fiscal
years. There were no disagreements between Rival Technologies and Kyle L.
Tingle on any matter regarding accounting principles or practices, financial
statement disclosure, or auditing scope or procedure during the past two
fiscal years or any subsequent interim period preceding the date of dismissal.
On June 9, 2006, Rival Technologies, Inc., with the approval of our board of
directors, engaged Dohan and Company, CPA's, P.A. ("Dohan and Company") as our
independent auditors. Dohan and Company had audited our financials statements
for the fiscal years ended December 31, 2004 and 2003 and its reports for each
of the two fiscal years were modified as to the uncertainty of our ability to
continue as a going concern. We did not consult with Dohan and Company from
April 7, 2006 through June 9, 2006 regarding either:
(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 neither a written report was
provided to us nor oral advice was provided that Dohan and Company concluded
was an important factor considered by us in reaching a decision as to the
accounting, auditing or financial reporting issue; and
(ii) any matter that was either the subject of a disagreement or a
reportable event.
We did consult with Dohan and Company regarding the audit of our financial
statements for the fiscal year ended December 31, 2004, and Dohan and Company
reviewed our quarterly reports for the 2005 year.
Section 9 - Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits
Exhibits
16 Letter of agreement from Kyle L. Tingle, CPA, LLC
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.
RIVAL TECHNOLOGIES, INC.
/S/ Robin J. Harvey
Date: July 3, 2006 By: ______________________________________
Robin J. Harvey, President