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EX-16 - CONSENT LETTER REGARDING CHANGE IN CERTIFYING ACCOUNTANT - AS-IP TECH INCasi-8k_auditorletter.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)  November 5, 2010

ASI ENTERTAINMENT, INC.
(Exact name of registrant as specified in its charter)

Delaware                               000-27881           522101695
(State or other jurisdiction of        (Commission file     (IRS Employer
incorporation or organization)            number)           Identification No.)

Level 1, 45 Exhibition Street                                      3000
Melbourne, Victoria, Australia
(Address of principal executive officers)                            (Zip Code)

+61 3 9016 3021
Registrants 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 the registrant under any of the
following provisions (see General Instruction A.2. below):
[ ] 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))


Item 4.01 Changes in Registrant's Certifying Accountant On or about October 27, 2010, the Board of Directors of ASI Entertainment, Inc., a Delaware corporation (the "Company"), received notice that the independent auditor, Larry O'Donnell, CPA, P.C ("O'Donnell"), had resigned. On November 4, 2010, the Board of Directors approved De Joya Griffith & Company, LLC, Certified Public Accountants & Consultants, 2580 Anthem Village Drive, Henderson, Nevada 89052, as the Company's independent auditor. Mr O'Donnell's reports on the Company's financial statements as of and for the fiscal years ended December 31, 2009 and 2010 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 that its reports for the fiscal years ended June 30, 2009 and June 30, 2010 contained a going concern qualification as to the Company's ability to continue. During the Company's two most recent fiscal years and any subsequent interim period preceding the resignation of Mr. O'Donnell, there were no reportable events or disagreements with Mr. O'Donnell on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of Mr. O'Donnell, would have caused the Company to make reference to the subject matter of the disagreement(s) in connection with this report. The Company has provided a copy of this disclosure to Mr O'Donnell, and requested that Mr O'Donnell furnish the Company with a letter, within the time periods prescribed by Item 304 (a)(3) of Regulation S-K of Securities and Exchange Act of 1934, addressed to the Securities and Exchange Commission stating whether Mr O'Donnell agrees with the statements made by the Company and, if not, stating the respects in which Mr O'Donnell does not agree. A copy of Mr O'Donnell's response to this Report on Form 8-K is attached hereto as Exhibit 16. Item 9.01. Financial Statements and Exhibits. Exhibit Description 16.1 Consent letter from Larry O'Donnell, CPA, P.C., regarding change in certifying accountant.
SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. ASI ENTERTAINMENT, INC. (Registrant) By: /s/ PHILIP SHIELS Philip Shiels Chief Executive Officer & Chief Financial Officer Date: November 5, 2010