UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
DC 20549
AMENDMENT
NO. 1 TO
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)
AUGUST 6,
2009
SWINGING
PIG PRODUCTIONS, INC.
(Exact
Name of Registrant as Specified in Its Charter)
FLORIDA
(State or
Other Jurisdiction of Incorporation)
|
000-52979
(Commission
File Number)
|
75-3160134
(IRS
Employer Identification No.)
|
18 W.
21ST ST, 5TH FLOOR NEW YORK, NY 10010
(Address
of Principal Executive Offices) (Zip
Code)
(646)
727-9272
(Registrant's
Telephone Number, Including Area Code)
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) On
August 6, 2009, Board of Directors of the Registrant dismissed Moore &
Associates Chartered (“Moore”), its independent registered public account
firm. On the same date, August 6, 2009, the accounting firm of Seale
and Beers, CPAs (“Seele”) was engaged as the Registrant's new independent
registered public account firm. The Board of Directors of the
Registrant and the Registrant's Audit Committee approved of the dismissal of
Moore and the engagement of Seale as its independent auditor.
Please
note that the Public Company Accounting Oversight Board (“PCAOB”) revoked the
registration of Moore 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. None
of the reports of Moore on the Company's financial statements for either of the
past two years or subsequent interim period contained an adverse opinion or
disclaimer of opinion, or was qualified or modified as to uncertainty, audit
scope or accounting principles, except that the Registrant's audited financial
statements contained in its Form 10-K for the fiscal year ended December 31,
2009, a going concern qualification in the Registrant's audited financial
statements. During the Registrant's two most recent fiscal years and
the subsequent interim periods thereto, there were no disagreements with Moore
whether or not resolved, on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which, if not
resolved to Moore’s satisfaction, would have caused it to make reference to the
subject matter of the disagreement in connection with its report on the
Registrant's financial statements. Likewise, during the Registrant's two most
recent fiscal years and any subsequent interim period, through August 6, 2009,
Moore did not advise Registrant about any reportable event, as described in Item
304(a)(1)(v) of Regulation S-K.
The
Registrant has requested that Moore furnish it with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the above
statements. The Registrant was unable to obtain an updated Exhibit 16 letter
from Moore at the time of filing this Amendment No. 1 to Form 8-K, dated August
6, 2009.
b) On
August 6, 2009, the Registrant engaged Seale as its independent accountant.
During the two most recent fiscal years and the interim periods preceding the
engagement, the Registrant has not consulted Seale regarding any of the matters
set forth in Item 304(a)(1)(v) of Regulation S-K. Seale will conduct
a full re-audit for Registrant’s next filing.
ITEM 9.01
FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
a) Not
Applicable.
b) Not
Applicable.
c) Not
Applicable.
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.
Date: October
12, 2009
|
|
By:
|
/s/ Daniel Mirman | |
|
Name: Daniel
Mirman
|
|||
|
Title:
Treasurer
|
|||