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EX-16.1 - LETTER OF BDO CANADA LLP - AQUA SOCIETY, INC.exhibit16-1.htm

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K/A
(Amendment No. 1)

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

July 12, 2010
Date of Report (Date of earliest event reported)

AQUA SOCIETY, INC.
(Exact name of registrant as specified in its charter)

NEVADA 000-50163 52-2357931
(State or other jurisdiction of (Commission File (IRS Employer Identification No.)
incorporation) Number)  

Konrad - Adenauer Strasse 9-13  
45699 Herten, Germany  
(Address of principal executive offices) (Zip Code)

011-49-6031-791-760
Registrant's telephone number, including area code

NOT APPLICABLE
(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 the registrant under any of the following provisions:

____ 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))


This Amendment to the Current Report on Form 8-K/A, originally filed by Aqua Society, Inc. (the “Company”) on July 16, 2010, is being filed in order to include the letter from our former principal independent accountants addressed to the United States Securities and Exchange Commission in accordance with Item 304(a) of Regulation S-K and to correct the name of the former principal independent accountants and the date of appointment of the new principal independent accountants.

SECTION 4 – MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS

ITEM 4.01    CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT.

(a)    Dismissal of Independent Registered Public Accounting Firm

On July 12, 2010, Aqua Society, Inc. (the “Company”) dismissed BDO Canada LLP (“BDO Canada”) (formerly Amisano Hanson, Chartered Accountants), as its independent public accountants. The Company’s Board of Directors approved the dismissal of BDO Canada.

BDO Canada did not prepare any reports on the financial statements of the Company during the Company’s last two fiscal years or any subsequent interim period up to and including the date of dismissal. BDO Canada’s reports on the financial statements of the Company for the fiscal years ended September 30, 2006 and September 30, 2005, the last two fiscal years for which BDO Canada prepared a report on the financial statements of the Company, did not contain an adverse opinion, or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principals with the exception of a statement regarding the uncertainty of the Company’s ability to continue as a going concern.

There have been no disagreements during the last two fiscal years or any subsequent interim period up to and including the date of dismissal between the Company and BDO Canada on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to the satisfaction of BDO Canada, would have caused them to make reference to the subject matter of the disagreement in connection with BDO Canada’s report.

The Company has provided BDO Canada with a copy of this report and has requested in writing that BDO Canada provide a letter addressed to the Securities and Exchange Commission stating whether or not they agree with such disclosures.

The Company has received a copy of BDO Canada’s letter and has filed it as an exhibit to this report.

(b)    Appointment of Independent Registered Public Accounting Firm

On July 12, 2010, the Company appointed Davidson & Company LLP, Chartered Accountants, ("Davidson") as its new independent registered public accounting firm. The Company’s Board of Directors approved the engagement of Davidson.

The Company did not consult with Davidson during the last two fiscal years or any subsequent interim period prior to their engagement regarding any matter set out in Item 304(a)(2) of Regulation S-K.

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SECTION 9 – FINANCIAL STATEMENTS AND EXHIBITS

ITEM 9.01     FINANCIAL STATEMENTS AND EXHIBITS

(d)    Exhibits

Exhibit
Number
  Description of Exhibit
16.1 Letter of BDO Canada LLP. (former principal independent accountants)

SIGNATURE

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.

    AQUA SOCIETY, INC.
Date: 29 July 2010  
  By: /s/ Frank Iding
     
    FRANK IDING
    Chief Financial Officer and Treasurer

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