Attached files
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EX-16.1 - Bethesda C0701, Inc. | v196425_ex16-1.htm |
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM8-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): September 2, 2010
BETHESDA
C0701, INC.
(Exact
name of registrant as specified in its charter)
Nevada
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000-53032
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26-1350368
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(State
or other jurisdiction of
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(Commission
File Number)
|
(IRS
Employer Identification No.)
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incorporation)
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2519 McMullen Booth Road, Suite
510-308, Clearwater, FL
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33761
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(Address
of principal executive offices)
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(Zip
Code)
|
Registrant’s
telephone number, including area code: (727) 365-0327
(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 l4a-12 under the Exchange Act (17
CFR 240.l4a-12).
¨
Pre-commencement communications pursuant to Rule l4d-2(b) under the
Exchange Act (17 CFR 240.l4d-2(b)).
¨
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
Effective
September 2, 2010, the client-auditor relationship between Bethesda C070l, Inc.
(the “Company”) and Traci J. Anderson, CPA (the “Former Auditor”) was terminated
upon the dismissal of the Former Auditor as the Company’s independent registered
accounting firm. Effective September 8, 2010, the Company engaged Silberstein
Ungar, PLLC (“SUP”) as its principal independent public accountant to audit the
Company’s financial statements for the year ending June 30, 2010. The decision
to change accountants was recommended and approved by the Company’s Board of
Directors and was necessitated as a result of the revocation of the registration
of the Former Auditor by the Public Company Accounting Oversight Board (“PCAOB”)
for violations of rules and auditing standards in auditing financial statements,
PCAOB rules and quality control standards.
The
Former Auditor’s reports on the financial statements of the Company for the
years ended June 30, 2009 and 2008, did not contain any adverse opinion or
disclaimer of opinion and was not qualified or modified as to uncertainty,
audit scope or accounting principles.
The
reports of the Former Auditor on the Company’s financial statements as of and
for the years ended June 30, 2009 and June 30, 2008, contained an explanatory
paragraph which noted that there was substantial doubt as to the Company’s
ability to continue as a going concern.
During
the years ended June 30, 2009 and 2008 and in the subsequent interim periods
through the date the relationship with the Former Auditor concluded, there were
no disagreements between the Former Auditor and the Company on a matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreement, if not resolved to the satisfaction of
the Former Auditor would have caused the Former Auditor to make reference to the
subject matter of the disagreement in connection with its report on the
Company’s financial statements.
There
have been no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K
during the years ended June 30, 2009 and 2008 or in any subsequent interim
periods through the date the relationship with the Former Auditor
ceased.
The
Company has authorized the Former Auditor to respond fully to any inquiries of
the Company’s new audit firm, SUP, relating to its engagement as the Company’s
independent accountant. The Company has requested that the Former Auditor review
the disclosure contained in this Report and the Former Auditor has been given an
opportunity to furnish the Company with a letter addressed to the Commission
containing any new information, clarification of the Company’s expression of its
views, or the respect in which it does not agree with the statements made by the
Company herein. The Company will file such letter with the Securities and
Exchange Commission (the “Commission”) as an exhibit to an amendment to this
Current Report on Form 8-K/A within two days of receiving it but no later than
ten days after the filing of this Report.
The
Company has not previously consulted with SUP regarding either (i) the
application of accounting principles to a specific completed or contemplated
transaction; (ii) the type of audit opinion that might be rendered on the
Company’s financial statements; or (iii) a reportable event (as provided in Item
304(a)(l)(v) of Regulation S-K) during the years ended June 30, 2009 and June
30, 2008, and any later interim period, including the interim period up to and
including the date the relationship with the Former Auditor ceased. SUP has
reviewed the disclosure required by Item 304 (a) before it was filed with the
Commission and has been provided an opportunity to furnish the Company with a
letter addressed to the Commission containing any new information, clarification
of the Company’s expression of its views, or the respects in which it does not
agree with the statements made by the Company in response to Item 304 (a). SUP
has elected not to furnish a letter to the Commission.
Item
9.01. Financial
Statements and Exhibits
(d)
Exhibits. The following exhibit is being filed herewith this Current Report on
Form 8-K
16.1 Letter
from Traci J. Anderson to the Securities and Exchange Commission dated September
8, 2010.
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.
BETHESDA C0701, INC
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Dated:
September 9, 2010
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By:
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Name:
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David
M. McNamee
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Title:
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President
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