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
December 7, 2010
Date of report (Date of earliest event reported)
ERE MANAGEMENT, INC.
(Exact Name of Registrant as Specified in Its Charter)
Nevada
(State or Other Jurisdiction of Incorporation)
333-147250 98-0540833
(Commission File Number) (IRS Employer Identification No.)
8275 Southern Eastern Avenue Suite 200, Las Vegas, NV 89123
(Address of Principal Executive Offices) (Zip Code)
702-990-8402
(Registrant's Telephone Number, Including Area Code)
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 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous Certifying Accountant
(i) On December 7, 2010, Etania Audit Group P.C. ("Etania") resigned as the
independent certifying accountant of ERE Management Inc.. (the "Company").
(ii) Etania's report on the Company's financial statements for each of the
fiscal years ended July 31, 2010 and 2009 contained a modified opinion on the
uncertainty of the Company to continue as a going concern because of the Company
being in the development stage, having no revenues and the company having
insufficient cash resources to meet its planned business objectives. The report
on the financial statements of the Company issued by Etania for each of the
fiscal years ended July 31, 2010 and 2009 did not contain an adverse opinion or
a disclaimer of opinion and was not qualified or modified as to audit scope or
accounting principles.
(iii) The Company's Board of Directors accepted Etania's resignation and
approved the decision to change independent certifying accountant.
(iv) During the last two fiscal years ended July 31, 2010 and 2009 and further
through the date of the resignation of Etania, there have been no disagreements
with Etania 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 Etania, would have caused Etania to make
reference to the subject matter of the disagreement(s) in connection with its
report as required by Item 304(a)(1)(iv) of Regulation S-K.
(v) During the last two fiscal years ended July 31, 2010 and 2009 and further
through the date of the resignation of Etania, Etania did not advise the Company
on any matter set forth in Item 304(a)(1)(v)(A) through (D) of Regulation S-K.
(vi) The Company requested that Etania furnish it with a letter addressed to the
SEC stating whether or not it agrees with the above statements. A copy of such
letter is filed as Exhibit 16.1 to this Form 8-K.
(b) Engagement of Li & Company, PC
On December 7, 2010 (the "Engagement Date"), the Registrant's Board of Directors
approved the appointment of Li & Company, PC as the Registrant's independent
registered public accounting firm. During the Registrant's two most recent
fiscal years, the subsequent interim periods thereto, and through the Engagement
Date, neither the Registrant nor anyone on its behalf consulted the Current
Accountants regarding either (1) the application of accounting principles to a
specified transaction regarding the Company, either completed or proposed, or
the type of audit opinion that might be rendered on the Company's financial
statements; or (2) any matter regarding the Company that was either the subject
of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and
related instructions to Item 304 of Regulation S-K) or a reportable event (as
defined in Item 304(a)(1)(v) of Regulation S-K).
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
16.1 Letter from Etania Audit Group P.C.
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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.
ERE Management, Inc.
Registrant
/s/ Jose Christopher G. Imperial
---------------------------------------------
By: Jose Christopher G. Imperial
Its: President
Dated: January 18, 2011
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