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 Exchange Act of 1934
Date of Report: October 5, 2009
ALTERNATE ENERGY HOLDINGS, INC.
-------------------------------
(Exact name of registrant as specified in its charter)
Nevada 000-53451 20-5689191
- ------------------------------------- ---------------------- ---------------------------------
(State or other jurisdiction of (Commission File (IRS Employer Identification
incorporation) Number) Number)
911 E. Winding Creek Dr., Suite 150, Eagle, ID 83616
----------------------------------------------------
(Address of Principal Executive Offices) (Zip Code)
(208)939-9311
-------------
Registrant's telephone number, including area code
(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:
[ ] 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))
This Current Report on Form 8K has been amended for the addition of
Section 9 Financial Statements and Exhibits.
Section 4 - MATTERS RELATED TO ACCOUNTANTS & FINANCIAL STATEMENTS
Item 4.01 - Changes in Registrant's Certifying Accountant.
On October 1, 2009, Alternate Energy Holdings, Inc. ("the Company") received
notice that its current auditors, Rotenberg and Co., LLP, had resigned in
connection with their merger with EFP Group. The Company has engaged the new
firm resulting from the merger, EFP Rotenberg, LLP, to continue as the Company's
independent registered public accounting firm. All of the partners and employees
of Rotenberg and Co., LLP and EFP Group have joined the new firm, EFP Rotenberg,
LLP.
The audit report by Rotenberg and Company LLP for the fiscal years ended
December 31, 2008 and 2007 contained an explanatory paragraph indicating that
there was substantial doubt as to the Company's ability to continue as a going
concern. Other than such qualification, no report of Rotenberg and Co., LLP for
the past two years and the subsequent interim period preceding the resignation
of Rotenberg and Co., LLP contained an adverse opinion or disclaimer of opinion,
or were qualified or modified as to uncertainty, audit scope, or accounting
principles. During the Company's two most recent fiscal years and the subsequent
interim period preceding the resignation of Rotenberg and Co., LLP, there were
no disagreements with Rotenberg and Co., LLP on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of Rotenberg
would have caused it to make reference to such disagreement in its reports.
On October 1, 2009, with the approval of the Audit Committee of the Company's
Board of Directors, EFP Rotenberg, LLP was engaged as the Company's independent
registered public accountant effective concurrent with the merger. Prior to such
engagement, during the two most recent fiscal years, the Company has not
consulted EFP Rotenberg, LLP on any matter.
The Company provided Rotenberg and Co., LLP with a copy of this Current Report
on Form 8-K/A prior to its filing with the Securities and Exchange Commission
("SEC") and requested that Rotenberg and Co., LLP furnish the Company with a
letter addressed to the SEC stating whether it agrees with the above statements
and, if it does not agree, the respects in which it does not agree, a copy of
which is filed as Exhibit 16.1 herewith.
SECTION 9 FINANCIAL STATEMENTS AND EXHIBITS
Item 9.01 Financial Statements and Exhibits
(d) Exhibits. The following is a complete list of exhibits filed as
part of this Report. Exhibit numbers correspond to the numbers in the exhibit
table of Item 601 of Regulation S-K.
Exhibit No. Description
----------- -----------
16.1 Letter regarding Change of Accountants,
dated October 14, 2009*
- --------------------
*Filed herewith
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.
ALTERNATE ENERGY HOLDINGS, INC.
By: /s/Donald L. Gillispie
--------------------------
Donald L. Gillispie, President, Chief
Executive Office and Chief Operating Officer
Date: October 14, 2009