UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
AMENDMENT NO. 1
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)
August 7, 2009
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Reshoot & Edit
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(Exact Name of Registrant as Specified in Its Charter)
Nevada
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(State or Other Jurisdiction of Incorporation)
000-52439 26-1665960
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(Commission File Number) (IRS Employer Identification No.)
10685 Oak Crest Avenue, Las Vegas, Nevada 89144
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(Address of Principal Executive Offices) (Zip Code)
(702) 610-6523
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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)
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 7, 2009 (the "Dismissal Date"), the Board of Directors of
Reshoot & Edit (the "Registrant") voted to dismiss Moore & Associates,
Chartered, terminating its relationship as the Registrant's independent
registered public accounting firm.
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.
The reports of Moore & Associates, Chartered on the audited financial
statements of the Registrant for the fiscal years ended August 31, 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
September 30, 2008 on the Registrant's financial statements for the fiscal
years ended August 31, 2008 and August 31, 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 our new independent accountant, re-audit that year.
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(b) New Independent Accountants
As reported in the Company's Current Report filed with the Commission
on August 10, 2009, the Company hired Seale and Beers, CPAs as its
independent accountant, effective August 7, 2009. Seale and Beers, CPAs
did not receive any of the Company's financial records nor they did they
perform any work for the Company. The Company did not consult with Seale
and Beers, CPAs on any financial transactions nor the application of any
accounting principles. Seale and Beers, CPAs were dismissed on September 22,
2009. Since they performed no work for the Company, there were no
disagreements (as defined in Item 304 of Regulation S-K) with Seale and
Beers, CPAs on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure.
On September 22, 2009 (the "Engagement Date"), the Registrant's Board
of Directors approved the appointment of and engaged De Joya Griffith &
Company, LLC, Certified Public Accountants and Consultants, 2580 Anthem
Village Dr., Henderson, Nevada 89052, 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).
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.
Reshoot & Edit
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Registrant
/s/ Dana Washington
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By: Dana Washington
Its: Chief Executive Officer
Chief Financial Officer
Dated: September 24, 2009
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