UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934
Date of Report: October 5, 2006
Regatta Capital Partners, Inc.
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(Exact name of registrant as specified in its chapter)
Maryland 0-27609 20-4550082
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(State or other jurisdiction (Commission File Number) (IRS Employer ID #)
of incorporation)
1331 17th Street, Suite 1060, Denver, CO 80202
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (303) 292 9122
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(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 (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 4.01 Change in Registrant's Certifying Accountant
New Independent Public Accountants
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On October 3, 2006, the Registrant dismissed Cordovano and Honeck, LLP,
Certified Public Accountants, as its independent public accountant and retained
Schumacher & Associates, Inc., as its independent public accountant. The
Registrant's board of directors adopted the resolutions on October 3, 2006
dismissing Cordovano and Honeck, LLP, Certified Public Accountants, and
approving the selection of Schumacher & Associates, Inc..
Cordovano and Honeck, LLP, Certified Public Accountants ("C&H") had been engaged
as the Company's principal independent accountants. C&H reported that the
Registrant's (formerly Monet Entertainment Group, Ltd.) financial statements
during the three-year period ended December 31, 2005 and any subsequent interim
period through the date of dismissal did not contain an adverse opinion or
disclaimer opinion, nor were such reports qualified or modified as to
uncertainty, audit scope or accounting principles. During the three-year period
ended December 31, 2005, and the subsequent interim periods through the date of
dismissal, the Registrant did not have any disagreements with C&H 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 C&H would have caused it to make a reference to the subject
matter of the disagreements in connection with its reports.
The Registrant has provided C&H with a copy of the disclosure contained herein
and has requested that C&H provide the Registrant with a letter addressed to the
U.S. Securities and Exchange Commission stating whether or they agree with the
disclosure. C&H has provided such a letter, which is attached hereto as an
Exhibit to this Current Report on Form 8-K.
During the Registrant's two most recent fiscal years December 31, 2005 and 2004
and the subsequent interim period through the engagement of Schumacher &
Associates, Inc., the Registrant has not consulted with Schumacher & Associates,
Inc.., regarding either the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit opinion that
might be rendered on the Registrant's financial statements, or any matter that
was the subject of a disagreement or reportable event as such terms are defined
in Item 304 of Regulation S-B.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
Exhibit No. Description
16 Letter from Cordovano and Honeck, LLP, on change of
independent accountants
SIGNATURES
Pursuant to the requirements of the Securities Act of 1934, the registrant has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.
REGATTA CAPITAL PARTNERS, INC.
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(Registrant)
/s/ James P. Gregory
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(Signature)
James P. Gregory
President
Date: October 4, 2006