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) May 2, 2006
Indigo-Energy, Inc.
(Formerly Procare America, Inc.)
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(Exact name of Registrant as specified in charter)
Nevada 2-75313 84-0871427
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(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification)
13350 Random Hills Road, Suite 800, Fairfax, VA 22030
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: 703 934 6189
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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 (see General Instruction A.2. below):
[ ] 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))
Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related
Audit Report or Completed Interim Review.
(b) On May 2, 2006, the registrant was advised by its independent auditor,
Michael F. Cronin, CPA that disclosure should be made to prevent future reliance
on previously issued financial statements for the interim periods ended
September 30, 2005 and December 31, 2005 because the statements were filed
without review by the independent auditor. The registrant's authorized officer
discussed with the registrant's independent accountant the matters disclosed in
this filing pursuant to this Item 4.02(b).
(c) The registrant has provided the independent accountant with a copy of this
disclosure pursuant to Item 4.02(b) and has requested the independent accountant
provide it with a letter addressed to the Securities and Exchange Commission
stating whether the independent accountant agrees with the statements made by
the registrant in this Item 4.02 and, if not, stating the respects in which it
does not agree.
(d) The letter of Michael F. Cronin, CPA is filed as an exhibit to this Current
Report.
Item 9.1 Financial Statements and Exhibits
(d) Exhibits
7.1 Letter from Michael F. Cronin
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.
Indigo-Energy, Inc.
(Registrant)
/s/ DAVID LARSON
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(Signature)
Date: May 2, 2006 DAVID LARSON