Attached files
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EX-16.1 - Benda Pharmaceutical, Inc. | v176054_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): March 1, 2010
BENDA
PHARMACEUTICAL, INC.
(Exact
name of registrant as specified in charter)
Delaware
(State or
other Jurisdiction of Incorporation or Organization)
000-16397
|
Taibei
Mingju, 4th
Floor,
6
Taibei Road, Wuhan, Hubei Province,
430015,
PRC
|
41-2185030
|
(Commission
File Number)
|
(Address
of Principal Executive Offices
and
zip code)
|
(IRS
Employer Identification No.)
|
+86
(27) 85494916
(Registrant's
telephone
number,
including area code)
(Former
Name or Former Address, if 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:
o Written communications
pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material
pursuant to Rule 14a-12(b) under the Exchange Act (17 CFR
240.14a-12(b))
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 Changes in Registrant’s Certifying Accountant
On March
1, 2010, Benda Pharmaceutical, Inc. (the “Company”) was notified that the audit
practice of Kempisty & Company Certified Public Accountants, P.C., the
Company’s independent registered public accounting firm (“K&Co”), was
combined with MaloneBailey, LLP (“MB”) effective as of January 1,
2010. On March 1, 2010, K&Co resigned as the independent
registered public accounting firm of the Company and, with the approval of the
Audit Committee of the Company’s Board of Directors, MB was engaged as the
Company’s independent registered public accounting firm.
K&Co
performed audit of the Company’s consolidated financial statements for the
fiscal year ended December 31, 2008. K&Co’s report did not contain an
adverse opinion or a disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope, or accounting principles, except for an explanatory
paragraph related to the Company’s ability to continue as a going
concern.
During
the fiscal years ended December 31, 2009 and December 31, 2008 and the
subsequent interim period up through the March 1, 2010, there were no (i)
disagreements between the Company and K&Co on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to its satisfaction, would have
caused K&Co to make reference to the subject matter of such disagreements in
connection with its report, or (ii) “reportable events,” as described in Item
304(a)(1)(v) of Regulation S-K.
On March
1, 2010, the Company furnished K&Co with a copy of this report prior to
filing with the Securities and Exchange Commission (“SEC”) and requested that
K&Co furnish it with a letter addressed to the SEC stating whether or not it
agreed with the statements made by the Company in this report insofar as they
relate to K&Co’s audit services and engagement as the Company’s independent
registered public accounting firm. K& Co has furnished a letter
addressed to the SEC dated March 1, 2010, a copy of which is attached hereto as
Exhibit 16.
As noted
above, on March 1, 2010, the Company engaged the services of MB as the
independent registered public accounting firm of the Company. During
the fiscal years ended December 31, 2009 and 2008 and from December 31, 2009
through the engagement of MB as the Company’s independent registered public
accounting firm, neither the Company nor anyone on its behalf consulted MB with
respect to any accounting or auditing issues involving the
Company. In particular, there was no discussion with the Company
regarding the application of accounting principles to a specified transaction,
the type of audit opinion that might be rendered on the financial statements, or
any matter that was either the subject of a disagreement, as described in Item
304 of Regulation S-K, with K&Co, or a “reportable event” as described in
Item 304(a)(1)(v) of Regulation S-K.
ITEM
9.01 Financial Statements and Exhibits
(d)
|
Exhibit
16.1 - Responsive Letter from
K&Co.
|
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.
BENDA
PHARMACEUTICAL, INC.
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Date:
March 2, 2010
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By:
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/s/ Yiqing Wan
|
|
Yiqing
Wan
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President
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