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EX-16.1 - NEW DRAGON ASIA CORP | v173634_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 1934
Date of
Report (date of earliest event reported): February 3, 2010
NEW
DRAGON ASIA CORP.
(Exact
name of registrant as specified in charter)
Florida
|
001-15046
|
88-0404114
|
(State
of Incorporation)
|
(Commission
File No.)
|
(IRS
Employer
Identification
No.)
|
Suite 2808, International Chamber of
Commerce Tower
Fuhua Three Road, Shenzhen PRC
518048
(Address
Of Principal Executive Offices) (Zip Code)
011 86
755 8831 2115
(Registrant’s
Telephone Number, Including Area Code)
(Former
Name or Former Address, is Changed Since Last Report)
Check the appropriate box below if the
Form 8-K filing is intended to simultaneously satisfy the filing obligation of
registrant under any of the following provisions:
Item
4.01. Changes in Registrant’s Certifying Accountant.
On
February 3, 2010, New Dragon Asia Corp. (the “Company”) was notified that
effective immediately, the US audit practice of Jimmy C.H. Cheung & Co.
(“JCHC”) had merged with Baker Tilly Hong Kong Limited (“BTHK”) resulting in the
resignation of JCHC as independent registered public accounting firm for the
Company. On February 5, 2010, the Chairman of the audit committee of the board
of directors of the Company appointed BTHK as the Company’s new independent
registered public accounting firm. JCHC was recently appointed by the
Company and did not provide an audit report on the financial statements of the
Company as of and for the years ended December 25, 2009 and 2008.
During
the Company’s most two recent fiscal years ended December 25, 2009 and 2008 and
through February 8, 2010, there were: (i) no disagreements between the Company
and JCHC on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which disagreements, if
not resolved to the satisfaction of JCHC, would have caused JCHC to make
reference to the subject matter of the disagreement in their reports on the
Company’s financial statements for such years, and (ii) no reportable events
within the meaning set forth in Item 304(a)(1)(v) of Regulation
S-K.
During
the Company’s most two recent fiscal years ended December 25, 2009 and 2008 and
through February 8, 2010, the Company did not consult with BTHK on (i) the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that may be rendered on the
Company’s financial statements, and BTHK did not provide either a written report
or oral advice to the Company that was an important factor considered by the
Company in reaching a decision as to any accounting, auditing, or financial
reporting issue; or (ii) the subject of any disagreement, as defined in Item 304
(a)(1)(iv) of Regulation S-K and the related instructions, or a reportable event
within the meaning set forth in Item 304(a)(1)(v) of Regulation
S-K.
The
Company has provided JCHC a copy of the disclosures in this Form 8-K and has
requested that JCHC furnish it with a letter addressed to the Securities and
Exchange Commission stating whether or not JCHC agrees with the Company’s
statements in this Item 4.01. A copy of the letter dated February 9, 2010,
furnished by JCHC in response to that request is filed as Exhibit 16.1 to this
Form 8-K.
Item
9.01. Financial Statements and Exhibits.
(d) Exhibits
Exhibit Number
|
Description
|
||
16.1
|
Letter
of Jimmy C.H. Cheung & Co., dated February 9,
2010.
|
2
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.
NEW DRAGON ASIA CORP. | |||
|
By:
|
/s/ Ling Wang | |
Name: | Ling Wang | ||
Title:
|
Chief
Financial Officer
|
Dated:
February 9, 2010
|
3
EXHIBIT
INDEX
Exhibit Number
|
Description
|
||
16.1
|
Letter
of Jimmy C.H. Cheung & Co., dated February 9,
2010.
|
4