UNITED STATES
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): July 17, 2006
CRAWFORD LAKE MINING INC.
(Exact Name of Registrant as Specified in Its Charter)
Nevada
(State or Other Jurisdiction of Incorporation)
333-131017 Applied For
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(Commission File Number) (IRS Employer Identification No.)
4372 Greta Street, Burnaby, BC, V5J 1N8
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(Address of Principal Executive Offices) (Zip Code)
(604) 435-1141
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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)
Explanatory Note
This Form 8-K/A amends and restates in its entirety the Form 8-K, dated July 17,
2006, and filed with the Securities and Exchange Commission on August 14, 2006,
regarding the change in the principal independent accountants of Crawford Lake
Mining Inc. The purpose of this amendment is to file as Exhibit 16.1 to the Form
8-K the letter from HLB Cinnamon Jang Willoughby & Company ("HLB"), dated August
1, 2006, which was received by Crawford Lake Mining Inc. on September 27, 2006.
Such letter was unavailable when the Form 8-K was filed the Securities and
Exchange Commission. Accordingly, the Form 8-K is hereby amended and restated to
read in its entirety as follows:
<page>
Section 4. Matters Related to Accountants and Financial Statements
Item 4.01. Changes in Registrant's Certifying Accountant.
On June 23, 2006, HLB Cinnamon Jang Willoughby & Company ("HLB"), Chartered
Accountants, resigned as our independent accountant. HLB's audit report on our
financial statements for the period from our incorporation on October 18, 2004
to April 30, 2005, did not contain an adverse opinion or disclaimer of opinion,
nor was it modified as to uncertainty, audit scope, or accounting principles.
None of the reportable events set forth in Item 304(a)(1)(iv)(B) of Regulation
S-B occurred within the Registrant's fiscal year ended April 30, 2005 nor
through June 23, 2006.
The Report of Independent Registered Public Accounting Firm that HLB issued on
the financial statements for the period from our inception on October 18, 2004
to April 30, 2005 did express an opinion that there was substantial doubt as to
our ability to continue as a going concern.
There were no disagreements with HLB on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure, which
if not resolved to its satisfaction, would have caused it to make reference to
the subject matter of the disagreement in connection with its report and its
review of our interim financial statements for the periods ended October 31,
2005 and January 31, 2006.
The Registrant has provided HLB Cinnamon Jang Willoughby & Company with a copy
of this disclosure and has requested that HLB Cinnamon Jang Willoughby & Company
furnish it with a letter addressed to the U.S. Securities and Exchange
Commission ("SEC") stating whether it agrees with the above statements, and if
not, stating the respects in which it does not agree. A copy of the letter from
HLB Cinnamon Jang Willoughby & Company addressed to the SEC dated August 1, 2006
is filed as Exhibit 16.1 to this Current Report on Form 8-K.
We engaged Davis Accounting Group P.C. ("Davis"), as our new independent
accountant on July 17, 2006. We did not consult with Davis prior to the date of
engagement regarding the application of accounting principles, the type of audit
opinion that might be rendered by it any other similar matter. The decision to
retain Davis Accounting Group was recommended and approved by the Registrant's
Board of Directors.
<page>
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.
Crawford Lake Mining Inc.
(Registrant)
By: /s/ Denis Gallant
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Name: Denis Gallant
Title: Chief Executive Officer,
President and Director
Date: September 28, 2006