UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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): May 14, 2010
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STRATEGIC ACQUISITIONS, INC
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(Exact name of registrant as specified in its charter)
Nevada 0-28963 13-3506506
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(State or other jurisdiction of (Commission File (I.R.S. Employer
incorporation) Number) Identification No.)
2 Gold Street, PH 7, New York, NY 10038
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number: (212) 750-3355
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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 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) Dismissal of Independent Registered Public Accounting Firm.
Effective May 14, 2010, Strategic Acquisitions, Inc. (the "Registrant")
dismissed Comiskey & Company PC ("Comiskey") as its independent
registered public accounting firm in order to provide for a rotation in
audit firms after Comiskey served in this capacity for five years.
Comiskey's reports on the Registrant's financial statements for the past
two fiscal years contained no adverse opinion or disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope
or accounting principles.
The change of independent registered public accountants was approved by
the Registrant's Board of Directors on May 18, 2010.
During the Registrant's two most recent fiscal years ended December 31,
2009, there were no disagreements with Comiskey on any matter of
accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreement, if not resolved to
Comiskey's satisfaction, would have caused Comiskey to make reference to
the subject matter of the disagreement in connection with its report.
In connection with the audits of the two fiscal years ended December 31,
2009, Comiskey did not advise the Registrant of any of the matters
identified in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided Comiskey with a copy of this disclosure prior to
its filing with the Securities and Exchange Commission and requested that
Comiskey furnish a letter addressed to the Securities and Exchange
Commission stating whether they agree with the above statements and,
if not, stating the respects in which they do not agree. A copy of the
letter from Comiskey to the Securities and Exchange Commission is attached
as an exhibit to this filing.
(b) Engagement of New Independent Registered Public Accounting Firm.
On May 18, 2010, the Registrant appointed Randall N. Drake, CPA, PA
("Drake") as the Company's new independent registered public accounting
firm to audit the Registrant's financial statements. During the two
most recent fiscal years, the Registrant did not consult with Drake on
any matters described in Items 304(a)(2)(i) or (ii) of Regulation S-K.
ITEM 9.01 Financial Statements and Exhibits.
Exhibit 16.1 Comiskey & Company letter dated
May 18, 2010
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.
STRATEGIC ACQUISITIONS, INC.
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(Registrant)
Date May 18, 2010
/s/ John P. O'Shea
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John P. O'Shea
President
Principal Executive Officer
& Principal Financial Officer