- Current report filing (8-K)
June 24 2009 - 3:52PM
Edgar (US Regulatory)
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) June 22, 2009
AMERICAN
METAL & TECHNOLOGY, INC.
(Exact
name or registrant as specified in its charter)
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Delaware
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33-19048-NY
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22-2856171
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(State
of incorporation or organization)
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(Commission
File No.)
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(I.R.S.
Employer Identification No.)
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633 W. 5
th
Street, 28
th
Floor
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Los Angeles, CA
90071
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(Address
of Principal Executive Offices, Including Zip Code)
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(213)
223-2321
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(Registrant's
Telephone Number, Including Area Code)
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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):
o
Written communications
pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
o
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Item
4.01 - Change in Registrants Certifying Accountant.
American
Metal & Technology, Inc. (the “Registrant”), pursuant to the approval of the
Board of Directors of the Registrant, dismissed Kabani & Company, Inc.
("Kabani") on or about June 22, 2009, as the independent certified accountant of
the Registrant. Kabani has been the Registrant’s certifying
accountant since 2007.
The
Registrant did not have any disagreements with Kabani on any matter of
accounting principles or practice, financial statement disclosure, or auditing
scope or procedure for the Registrant’s fiscal years ended December 31, 2008, or
December 31, 2007, or the interim period through March 31,
2009. Kabani’s report in the Registrant's financial statement for the
fiscal year ended December 31, 2008 or December 31, 2007 did not contain an
adverse opinion or a disclaimer of opinion, and no such report was qualified or
modified as to audit scope or accounting principles.
The
Registrant delivered a copy of this Report on Form 8-K to Kabani on June 23,
2009 and requested that a letter addressed to the Securities and Exchange
Commission be provided within ten (10) days stating whether or not it
agrees with the statements made by the Registrant in response to this Item and,
if not, stating the respects in which it does not agree.
Kabani
responded with a letter dated June 23, 2009, a copy of which is annexed hereto
as Exhibit 16.1 stating that Kabani agrees with the three paragraphs set forth
above.
(b) New
Independent Accountant
The
Registrant engaged KCCW Accountancy Corp. (“KCCW”) pursuant to the approval of
the Board of Directors of the Registrant as of June 22, 2009 as its certifying
accountant to audit the Registrant’s financial statements for the year ending
December 31, 2009 and to review the Registrant’s unaudited quarterly financial
information for the second and third quarters during the year ended December 31,
2009. None of the reportable events set forth in Item 304(a)(1)(v) of
Regulation S-K occurred within the Registrant’s two most recent fiscal years
ended December 31, 2008 and December 31, 2007 and the interim period
through March 31, 2009.
KCCW did
not provide the Registrant with advice regarding the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of audit opinion that might be rendered on the Registrant’s financial
statements, that was an important factor considered by the Registrant in
reaching a decision as to an accounting, auditing or financial reporting
issue. During the two most recent fiscal years ended December 31,
2007 and December 31, 2008, the Registrant did not consult with KCCW on any
matter that was the subject of a disagreement or a reportable event as defined
in the regulations of the Securities and Exchange Commission.
Item
9.01 Financial Statements and Exhibits.
(d) Exhibits
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Exhibit
No.
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Description
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16.1
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Letter
from Kabani & Company, Inc. dated June 23,
2009
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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.
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AMERICAN
METAL & TECHNOLOGY, INC.
(Registrant)
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Dated:
June 24, 2009
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By:
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/s/ Chen
Gao
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Chen
Gao
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Title:
President and CEO
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