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EX-16.1 - LETTER FROM MANNING ELLIOTT REGARDING CHANGE IN CERTIFYING ACCOUNTANT - DYM ENERGY Corp | ex16-1.htm |
UNITED
STATES
SECURITIES AND EXCHANGE COMMISSION
Washington,
D.C. 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): December 2, 2009
BIDFISH.COM
INC.
(Exact
name of registrant as specified in its charter)
Nevada
(State or
other jurisdiction of incorporation)
000-53512
(Commission
File Number)
N/A
(IRS
Employer Identification No.)
40 Court Street, Suite 178,
Middlebury, VT 05753
(Address
of principal executive offices and Zip Code)
(802)
385-1083
Registrant's
telephone number, including area code
Item
4.01. Changes in Registrant's Certifying Accountant
Manning
Elliott (the "Former Accountant") was dismissed on December 2, 2009 as
Bidfish.com Inc.'s independent auditors. Manning Elliott's audit reports on
Bidfish.com Inc.'s financial statements as of August 31, 2008 and for the period
from June 27, 2006 (Inception) through August 31, 2008, did not contain an
adverse opinion or disclaimer of opinion, or qualification or modification as to
uncertainty, audit scope, or accounting principles.
During
the most recent fiscal year ended August 31, 2008 and in the subsequent interim
periods, there were no disagreements with Manning Elliott on any matters of
accounting principles or practices, financial statement disclosure, or auditing
scope and procedures which, if not resolved to the satisfaction of Manning
Elliott would have caused Manning Elliott to make reference to the matter in
their report. Bidfish.com Inc. has requested Manning Elliott to furnish it a
letter addressed to the Commission stating whether it agrees with the above
statements. A copy of that letter, dated December 3, 2009 is filed as Exhibit 16
to this Form 8-K. LBB & Associates, L.L.P. was engaged on December 3, 2009
as Bidfish.com Inc.'s principal accountant to audit the financial statements of
Bidfish.com Inc. The decision to change accountants was approved by the Board of
Directors.
During
the year ended August 31, 2008 and subsequent to August 31, 2008 through the
date hereof, neither Bidfish.com Inc. nor anyone on its behalf consulted with
LBB & Associates, L.L.P. regarding either the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of audit opinion that might be rendered on Bidfish.com Inc.'s consolidated
financial statements, nor has LBB & Associates, L.L.P. provided to
Bidfish.com Inc. a written report or oral advice regarding such principles or
audit opinion or any matter that was the subject of a disagreement or reportable
events set forth in Item 304(a)(iv) of Regulation S-B with Bidfish.com Inc.'s
former accountant.
Bidfish.com
Inc. has requested LBB & Associates, L.L.P. review the disclosure in this
report on Form 8-K and provided LBB & Associates, L.L.P. the opportunity to
furnish Bidfish.com Inc. with a letter addressed to the Commission containing
any new information, clarification of Bidfish.com Inc.'s expression of its
views, or the respects in which LBB & Associates, L.L.P. does not agree with
the statements made by Bidfish.com Inc. in this report. LBB & Associates,
L.L.P. has advised Bidfish.com Inc. that no such letter need be
issued.
Item
9.01 Financial Statements and Exhibits
(c)
EXHIBITS
16.1
Letter from Manning Elliott regarding change in certifying
accountant.
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:
December 7, 2009
BIDFISH.COM
INC.
/s/ Juan Carlos
Espinosa
Juan
Carlos Espinosa, President & Director