SECURITIES AND EXCHANGE COMMISSION
Washington D.C. 20549
(Amendment No. 3)
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) May 11, 2009
ALCANTARA BRANDS CORPORATION
(Exact name of registrant as specified in its charter)
Registrant’s telephone number, including area code: (702) 425-5758
Copies of Communications to:
Stoecklein Law Group
402 West Broadway
San Diego, CA 92101
Fax (619) 704-0556
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:
*EXPLANATORY NOTE – The Registrant is amending its Form 8-K/A-2, filed on September 18, 2009, to insert disclosures that were left out before filing the Form 8-K/A-2.
Section 4 – Matters Related to Accountants and Financial Statements
Item 4.01 Changes in Registrant’s Certifying Accountant.
On May 11, 2009, Lawrence Scharfman & Co. CPA P.C. (“Scharfman”) terminated his engagement as the Registrant’s independent registered public accountants. On May 11, 2009, the Board of Directors of the Registrant approved the engagement of Moore & Associates, Chartered (“Moore”) to serve as the Registrant’s independent registered public accountants for the fiscal year 2009 (Moore’s PCAOB registration was subsequently revoked on August 27, 2009).
On August 11, 2009, the PCAOB revoked the registration of Scharfman because of deficiencies in the conduct of certain of its audits and its procedures.
Scharfman issued its auditors’ report on the financial statements for the period March 7, 2008 (inception) to December 31, 2008. As Scharfman is no longer registered with the PCAOB, the Registrant may not include Scharfman’s audit reports or consents in its future filings with the Commission. The Registrant intends to have the New Accountant re-audit the year ended December 31, 2008 when the year ending December 31, 2009 is being audited or as necessary.
Scharfman’s auditor reports on the financial statements for the years ended December 31, 2008 and December 31, 2007 included an explanatory paragraph as to the Registrant’s ability to continue as a going concern.
Other than the going concern uncertainty, Scharfman’s auditor reports on the financial statements of the Registrant for the periods ended December 31, 2008 and 2007 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.
During the period ended December 31, 2008 and through the date of this Current Report, there have been no disagreements with Scharfman (as defined in Item 304(a)(1)(iv) of Regulation S-K) 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 Scharfman, would have caused them to make reference thereto in their report on financial statements for such years.
During the period ended December 31, 2008 and through the date of this Current Report on Form 8-K there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
The Registrant provided Scharfman a copy of the above disclosure and requested that he furnish a letter addressed to the Securities and Exchange Commission (the "Commission") stating whether or not Scharfman agrees with the statements made above. A copy of Scharfman’s letter to the Commission is attached hereto as Exhibit 16.3.
Section 9 – Financial Statements and Exhibits
Item 9.01 Exhibits
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 26, 2009