SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): December 1, 2008
BWI Holdings, Inc.
(Exact Name of Registrant as Specified in Charter)
Nevada 333-145471 N/A
(State or Other Jurisdiction (Commission IRS Employer
of Incorporation) File Number) Identification No.)
3915 - 61st Ave. S.E., Calgary, Alberta Canada T2C 1V5
(Address of Principal Executive Offices) (Zip Code)
Registrant's Telephone number, including area code: (403) 255-2900
Gray Creek Mining Inc.
313 - 6688 Willington Ave.
Burnaby, British Columbia, Canada V5H 2V8
(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
As a result of the resignation of the Issuer's independent accountant on
December 1, 2008, the Issuer changed its independent accountant from George
Stewart, CPA, located at 2301 S. Jackson St., Ste. 101G, Seattle, Washington
98144, to HLB Cinnamon Jang Willoughby & Company, Chartered Accountants, located
at Metrotower II, 900 - 4720 Kingway, Burnaby, British Columbia V5H 4N2. HLB
Cinnamon Jang Willoughby & Company is a member of HLB International, a worldwide
organization of accounting firms and business advisors, with offices in more
than 100 countries.
The decision to change the Issuer's independent accountant from George Stewart
to HLB Cinnamon Jang Willoughby & Company was approved by the Issuer's Board of
Directors.
The report of George Stewart, CPA, on the financial statements of the registrant
as of and for the years ended April 30, 2008 and 2007 did not contain an adverse
opinion, or a disclaimer of opinion or was qualified or modified as to
uncertainty, audit scope, or accounting principles.. During the periods ended
April 30, 2008 and 2007 and the interim period from May 1, 2008 through the date
of dismissal, the registrant did not have any disagreements with George Stewart,
CPA 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 George Stewart, CPA, would have caused him to make a
reference to the subject matter of the disagreements in connection with its
reports.
Prior to engaging Cinammon Jang Willoughby & Company, Chartered Accountants ,
the registrant had not consulted Cinammon Jang Willoughby & Company, Chartered
Accountants , regarding the application of accounting principles to a specified
transaction, completed or proposed, or the type of audit opinion that might be
rendered on the registrant's financial statements.
There was no controversy involved in this change. As previously reported, Gray
Creek Mining, Inc. entered into an agreement which resulted in a change of
control. The new company is using its auditors as stated above.
ITEM 5.03 CHANGE IN FISCAL YEAR
The Issuer is changing its Fiscal Year End Date from April 30 to March 31
effective immediately.
ITEM 9.01 EXHIBITS
Exhibit 16 George Stewart, CPA letter
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: December 8, 2008 BWI Holdings, Inc.
By: /s/ Jim Can
---------------------------------
Jim Can
Chief Executive Officer