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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
AMENDMENT
TO
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 20, 2005
SAMURAI ENERGY CORP.
(formerly J.R. Bassett Optical, Inc.)
(Exact name of registrant as specified in its charter)
Delaware
(State or other jurisdiction of incorporation or organization)
033-27651 87-0469497
(Commission File Number) (IRS Employer Identification Number)
11757 Katy Freeway, Suite 1300
Houston, Texas 77079
(Address of principal executive offices)
(713) 771-5500
(Registrant's telephone number, including area code)
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SECTION 4 - MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
1. i. Samurai Energy Corp.'s, a Delaware corporation
("Registrant") primary accountant, Davis, Monk &
Company chose not to stand for reappointment for the
Registrant as of December 20, 2005.
ii. No reports on the financial statements prepared by
Davis, Monk & Company over the past two years
contained any adverse opinion or disclaimer of
opinion, or was qualified or modified as to
uncertainty, audit scope, or accounting principals.
iii. During the registrant's two most recent fiscal years,
and the subsequent interim period through December
20, 2005, there were no disagreements with Davis,
Monk & Company on any matter of accounting principals
or practices, financial statement disclosure, or
auditing scope of procedure, which disagreements, if
not resolved to the satisfaction of Davis, Monk &
Company would have caused it to make reference to the
subject matter of the disagreements in connection
with its report.
2. i. The registrant retained the services of the
accounting firm of Malone & Bailey, P.C. on December
8, 2005 as their principal accountant.
ii. During the Registrant's fiscal years ended December
31, 2003 and 2004 and any later interim period,
including the interim up to and including the date
the relationship with Davis, Monk & Company ceased
the registrant did not contact the new accountant
prior to its engaging the new accountant regarding
the application of accounting principals to a
specified transaction, or the type of audit opinion
that might be rendered on the registrant's financial
statements.
iii. Neither the Registrant nor anyone acting on its
behalf consulted the new accountant regarding the
application of accounting principles to a specific
completed or contemplated transaction, or the type of
audit opinion that might be rendered on the small
business issuer's financial statements and either
written or oral advice was provided that was an
important factor considered by the small business
issuer in reaching a decision as to the accounting,
auditing or financial reporting issue.
iv. During the Registrant's fiscal years ended December
31, 2003 and 2004, and any later interim period,
including the interim up to and including the date
the relationship with Davis, Monk & Company ceased
the registrant did not contact the new accountant
prior to its engaging the new accountant regarding
any matter that was either the subject of a
disagreement or a reportable event.
v. During the two most recent fiscal years and the
subsequent interim period through December 31, 2005
the registrant did not contact the new accountant
prior to its engaging the new accountant regarding
any matter that was a reportable event (as provided
in Item 304(a)(iv)(B) of Regulation S-B) during the
Registrant's fiscal years ended December 31, 2003 and
2004, and any later interim period, including the
interim up to and including the date the relationship
with Davis, Monk & Company ceased.
vi. The former accountants advised the Company that
internal controls necessary to develop reliable
financial statements did not exist.
SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
Financial Statements
None
Exhibits
16 - Letter re change in certifying accountant.
SIGNATURE
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.
SAMURAI ENERGY CORP.
By: /s/Samuel M. Skipper
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Samuel M. Skipper, President
Date: January 5, 2006