Attached files
| file | filename |
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| EX-16.1 - EX161 - DELTA OIL & GAS INC | ex161.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): September
21, 2010
Delta Oil & Gas,
Inc.
(Exact
name of registrant as specified in its charter)
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Colorado
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000-52001
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91-2102350
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(State
or other jurisdiction of incorporation)
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(Commission
File Number)
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(I.R.S.
Employer Identification No.)
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Suite 604 – 700 West Pender Street, Vancouver,
British Columbia, Canada V6C 1G8
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(Address
of principal executive offices including zip
code)
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Registrant’s
telephone number, including area code: 866-355-3644
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____________________________________________________
(Former
name or former address, if changed since last report)
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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:
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o
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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o
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR 240.14d-2(b))
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o
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR 240.13e-4(c))
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SECTION
4 – MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS
4.01
Changes in Registrant’s Certifying Accountant.
On
September 21, 2010, Delta Oil & Gas, Inc. (the "Company") dismissed STS
Partners LLP (the "Former Accountant") as its principal
accountant. The Company engaged Mark Bailey & Company, Ltd.
("Mark Bailey") as its principal accountant effective September 21, 2010.
The decision to change accountants was approved by the Company's board of
directors. The Company did not consult with Mark Bailey on any matters
prior to retaining such firm as its principal accountant.
The
Former Accountant's report dated April 12, 2010 on the Company's balance sheets
as of December 31, 2009 and 2008, the statements of operations and cash flows
for the years ended December 31, 2009 and 2008 and changes in stockholders'
deficiency for the years ended December 31, 2009 and 2008 and for the cumulative
period from inception, January 9, 2001, to December 31, 2009 did not contain an
adverse opinion or disclaimer of opinion, nor was it qualified or modified as to
uncertainty, audit scope, or accounting principles, except that the Former
Accountant’s report contained an uncertainty about the Company’s ability to
continue as a going concern.
During
the years ended December 31, 2009 and December 31, 2008, and through the
subsequent period ended September 21, 2010, there were no disagreements with the
Former Accountant on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which disagreements if
not resolved to the satisfaction of the Former Accountant would have caused them
to make reference thereto in their report on the financial statements for such
periods.
During
the years ended December 31, 2009 and December 31, 2008, and through the
subsequent period ended September 21, 2010, the Former Accountant did not advise
the Company with respect to any of the matters described in paragraphs
(a)(1)(v)(A) through (D) of Item 304 of Regulation S-K.
The
Company provided the Former Accountant with a copy of a draft Form 8-K
disclosing the resignation of the Former Accountant on September 21, 2010 and
requested in writing that the Former Accountant furnish the Company with a
letter addressed to the Securities and Exchange Commission stating whether or
not they agree with such disclosures. A copy of the Former Accountant's response
is attached hereto and incorporated herein by this reference.
Item
9.01 Financial
Statements and Exhibits
d) Exhibits.
16.1 Letter
from STS Partners LLP
- 2
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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: September
23, 2010
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By:
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Delta
Oil & Gas, Inc.
/s/ Kulwant
Sandher
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Name:
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Kulwant
Sander
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Title:
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Chief
Financial Officer
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- 3
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Exhibit
Index
The
following is a list of the Exhibits furnished herewith.
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Exhibit
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Number
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Description
of Exhibit
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16.1
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- 4
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