UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): April 28, 2006
HEALTHRENU MEDICAL, INC.
(Exact name of registrant as specified in its charter)
Nevada 000-21914 84-1907744
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(State or other jurisdiction of (Commission (IRS Employer
incorporation) File Number) Identification No.)
12777 Jones Road, Suite 481, Houston, TX 77070
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(Address of Principal Executive Offices) (Zip Code)
Our telephone number, including area code: (281) 890-2561
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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 us 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))
Section 4 - Matters Related to Accountants and Financial Statements
Item 4.01. Changes in Registrant's Certifying Accountant.
(a) On April 28, 2006, the independent accountants, Ham, Langston & Brezina LLP,
resigned as certifying accountant of HealthRenu Medical, Inc. (the "Company").
The reports of Ham, Langston and Brezina LLP on the Company's financial
statements for the fiscal years ended September 30, 2005 and 2004 did not
contain an adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope, or accounting principle, except that
the financial statements for the fiscal years ended September 30, 2005 and 2004
contained opinions modified to include an explanatory paragraph related to
substantial doubt regarding the Company's ability to continue as a going
concern.
In connection with its audits of the Company's financial statements as of
September 30, 2005 and 2004 and for years then ended, and through April 28,
2004, there were no disagreements between the Company and Ham, Langston and
Brezina LLP on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreement, if not
resolved to the satisfaction of Ham, Langston and Brezina LLP would have caused
Ham, Langston and Brezina LLP to make reference to the subject matter of the
disagreement in connection with its report on the financial statements of the
Company for such years.
During the fiscal years ended September 30, 2005 and 2004 and through
April 28, 2006 there have been no reportable events (as defined in Regulation
S-B Item 304 (a)(1)(iv)(B)).
(b) Malone & Bailey PC has been appointed, by the Board of Directors of the
Company to serve as the Company's independent accountants, effective April 28,
2006. Malone & Bailey PC was not consulted concerning the application of
accounting principals to any specific completed or contemplated transaction, or
the type of audit opinion that might be rendered on the Company's financial
statements, nor was a written report provided to the Company nor oral advice
given by the new accountant that was an important factor which the Company
considered in reaching a decision as to any accounting, auditing or financial
reporting issue.
Section 9 - Financial Statements and Exhibits
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits
16.1 Letter from Ham, Langston and Brezina LLP regarding change of
certifying accountant.
2
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, we
have duly caused this report to be signed on our behalf by the undersigned
hereunto duly authorized.
Date: April 28, 2006
HEALTHRENU MEDICAL, INC.
(Registrant)
By: /s/ Robert W. Prokos
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Name: Robert W. Prokos
Title: President and Chief Executive Officer