UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K/A
Amendment No. 1
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF
THE SECURITIES EXCHANGE ACT OF 1934
August 6, 2009
Date of report (Date of earliest event reported)
Wolfe Creek Mining, Inc.
(Exact Name of Registrant as Specified in Its Charter)
Nevada
(State or Other Jurisdiction of Incorporation)
333-149626 32-0218005
(Commission File Number) (IRS Employer Identification No.)
15868 SW Kimball Ave., Lake Oswego, OR 97035
(Address of Principal Executive Offices) (Zip Code)
(503) 344-6213
(Registrant's Telephone Number, Including Area Code)
(Former Name or Former Address, if Changed Since Last Report)
Check the appropriate box below if the Form 8-K/A 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 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) On August 6, 2009, Board of Directors of the Registrant dismissed Moore &
Associates Chartered, its independent registered public account firm. On the
same date, August 6, 2009, the accounting firm of Seale and Beers, CPAs was
engaged as the Registrant's new independent registered public account firm. The
Board of Directors of the Registrant and the Registrant's Audit Committee
approved of the dismissal of Moore & Associates Chartered and the engagement of
Seale and Beers, CPAs as its independent auditor. None of the reports of Moore &
Associates Chartered on the Company's financial statements for either of the
past two years or subsequent interim period contained an adverse opinion or
disclaimer of opinion, or was qualified or modified as to uncertainty, audit
scope or accounting principles, except that the Registrant's audited financial
statements contained in its Form 10-K for the fiscal year ended December 31,
2008 a going concern qualification in the registrant's audited financial
statements.
During the registrant's two most recent fiscal years and the subsequent interim
periods thereto, there were no disagreements with Moore and Associates,
Chartered whether or not resolved, on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which, if not resolved to Moore and Associates, Chartered's satisfaction, would
have caused it to make reference to the subject matter of the disagreement in
connection with its report on the registrant's financial statements.
On August 6, 2009 the registrant requested that Moore and Associates, Chartered
furnish a letter addressed to the Securities and Exchange Commission stating
whether it agreed with the above statements. The letter was filed as Exhibit 16
to the registrants Form 8-K filed on August 6, 2009. On September 3, 2009, the
registrant requested that Moore and Associates provide a current dated letter to
be filed with this amendment to Form 8-K and the request was denied.
On September 2, 2009 the registrant was advised by the Securities and Exchange
Commission that the Public Company Accounting Oversight Board (PCAOB) had
revoked the registration of Moore and Associates, Chartered on August 27, 2009
because of violations of PCAOB rules and auditing standards in auditing the
financial statements, PCAOB rules and qulity controls standards, and Section
10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and
noncooperation with a Board investigation.
As Moore and Associates, Chartered is no longer registered with the PCAOB; the
registrant may no longer include Moore and Associates, Chartered's audit reports
or consents in filings with the Commission made on or after August 27, 2009. If
Moore and Associates, Chartered audited a year that we are required to include
in our filings with the Commission, we will be required to have Seale and Bears,
CPA's, our new independent accoutant, re-audit that year.
b) On August 6, 2009, the registrant engaged Seale and Beers, CPAs as its
independent accountant. During the two most recent fiscal years and the interim
periods preceding the engagement, the registrant has not consulted Seale and
Beers, CPAs regarding any of the matters set forth in Item 304(a)(2)(i) or (ii)
of Regulation S-B.
ITEM 9.01 FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
a) Not Applicable.
b) Not Applicable.
c) Exhibits - none.
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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: September 3, 2009
By: /s/ Kristen Paul
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Name: Kristen Paul
Title: President
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