SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
(Amendment #1)
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 15, 2006
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FALCON RIDGE DEVELOPMENT, INC.
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(Exact name of registrant as specified in its charter)
NEVADA 0-28789 84-1461919
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(State or other (Commission (IRS Employer
jurisdiction File Number) Identification No.)
of incorporation)
5111 Juan Tabo Boulevard N.E.
Albuquerque, New Mexico 87111
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(Address of principal executive offices) (Zip Code)
505.856.6043
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Registrant's telephone number, including area code
Not Applicable
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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:
___ 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 Changes in Registrant's Certifying Accountant
On May 9, 2006, our Board of Directors approved the appointment of, and we
engaged, Epstein, Weber & Conover, PLC to replace Cordovano and Honeck, LLP as
the Company's independent auditors for our fiscal year 2006.
Our agreement with our prior independent auditors, Cordovano and Honeck, LLP,
expired and they were dismissed on May 15, 2006. Cordovano and Honeck, LLP
rendered an opinion on our audit for our fiscal years 2005 and 2004.
There were no disagreements between us and Cordovano and Honeck, LLP with
respect to our accounting principals or practices, financial statement
disclosure or audit scope or procedure, which, if not resolved to the former
Certifying Accountant's satisfaction, would have caused them to make reference
to the subject matter of the disagreement in connection with their report. The
opinion of Cordovano and Honeck, LLP for the fiscal year ended 2005 is
unqualified and their report for fiscal year ended 2005 did not contain an
adverse opinion or disclaimer of opinion, nor were they modified as to
uncertainty, audit scope, or accounting principles. We have authorized Cordovano
and Honeck, LLP to respond fully to inquiries of Epstein Weber & Conover,PLC
concerning our financial statements.
Item 9.01 Financial Statements and Exhibits
Exhibit No. Description
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16 Letter from Cordovano and Honeck, LLP
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.
Date: May 18, 2006
Falcon Ridge Development Inc.
By: /s/ Fred Montano
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Fred Montano, President