UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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): September 16, 2009
Hydrogen Hybrid Technologies, Inc.
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(Name of Small Business Issuer in its Charter)
Nevada 333-76242 45-0487463
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
62 Waterbridge Way, Toronto, Ontario M1C 5B9 Canada
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(Address of principal executive offices)
(315) 308-5968
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(Issuer's telephone number)
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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))
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ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Dismissal of Moore & Associates, Chartered
On August 27, 2009, the Public Company Accounting Oversight Board
("PCAOB") revoked the registration of Moore and Associates, Chartered
because of violations of PCAOB rules and auditing standards in auditing the
financial statements, PCAOB rules and quality controls standards, and
Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5
thereunder, and noncooperation with a Board investigation.
On September 16, 2009 (the "Dismissal Date"), the Board of Directors of
Hydrogen Hybrid Technologies, Inc. (the "Registrant") voted to dismiss
Moore & Associates, Chartered, terminating its relationship as the
Registrant's independent registered public accounting firm.
The reports of Moore & Associates, Chartered on the audited financial
statements of the Registrant for the fiscal years ended September 30, 2008 and
2007 did not contain any adverse opinion or disclaimer of opinion, nor were
they qualified or modified as to uncertainty, audit scope or accounting
principles, except a going concern qualification in its audit report dated
January 10, 2009 on the Registrant's financial statements for the fiscal years
ended September 30, 2008 and 2007.
During the Registrant's two most recent fiscal years, the subsequent
interim periods thereto, and through the Dismissal Date, there were no
disagreements (as defined in Item 304 of Regulation S-K) with Moore &
Associates, Chartered 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 Moore & Associates,
Chartered, would have caused it to make reference in connection with its
opinion to the subject matter of the disagreement. Further, during the
Registrant's two most recent fiscal years, the subsequent interim periods
thereto, and through the Dismissal Date, there were no reportable events (as
defined in Item 304(a)(1)(v) of Regulation S-K).
The Registrant requested that Moore and Associates, Chartered furnish it
with an amended letter addressed to the U. S. Securities and Exchange
Commission stating whether it agrees with the above statements. Moore and
Associates, Chartered informed the Registrant that they will not be providing
a letter in connection with this Current Report.
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 a new independent accountant, re-audit that year.
The Registrant has yet to engage a PCAOB qualified replacement auditor at
this time.
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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.
Hydrogen Hybrid Technologies, Inc.
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Registrant
/s/ Frank Carino
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By: Frank Carino
Its: Chief Executive Officer
Chief Financial Officer
Dated: September 16, 2009
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