Attached files
| file | filename |
|---|---|
| EX-16.1 - American Eagle Energy Inc. | v205101_ex16-1.htm |
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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 20549
FORM
8-K/A
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of the Securities Exchange Act of
1934
|
Date of
Report (Date of earliest event reported) December 1, 2010
|
AMERICAN EAGLE ENERGY
INC.
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(Exact
name of registrant as specified in its charter)
|
Nevada
|
333-143626
|
20-8642477
|
|
(State
or other jurisdiction
of
incorporation)
|
(Commission
File
Number)
|
(IRS
Employer
Identification
No.)
|
|
27
North 27th
Street, Suite 21G, Billings, Montana 59101
|
|
(Address
of principal executive offices) (Zip
Code)
|
Registrant’s
telephone number, including area code: (406) 294-0765
|
(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:
|
o
|
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
|
|
o
|
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|
|
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))
|
SECTION
4 – MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS
On
December 1, 2010, American Eagle Energy Inc. (the “Registrant”) dismissed Seale
and Beers, CPA’s (“S and B”) as the Registrant’s principal accountant effective
on such date. The reports of S and B on the Registrant’s financial
statements for fiscal years 2010 and 2009 did not contain an adverse opinion or
a disclaimer of opinion, were not qualified or modified as to uncertainty, audit
scope, or accounting principles, with the exception of a qualification with
respect to uncertainty as to the Registrant’s ability to continue as a going
concern. The Registrant engaged Kelly & Company (“Kelly”) as its
new principal accountant effective as of December 1, 2010. The
decision to change accountants was recommended and approved by the Registrant’s
Board of Directors.
During
fiscal years 2010 and 2009, the fiscal quarter ended July 31, 2010, and the
subsequent interim period through December 1, 2010, the date of dismissal, there
were no disagreements with S and By on any matter of accounting principles or
practices, financial statement disclosures, or auditing scope or procedures,
which disagreement(s), if not resolved to the satisfaction of S and B, would
have caused it to make reference to the subject matter of the disagreement(s) in
connection with its report, nor were there any reportable events as defined in
Item 304(a)(1)(iv) of Regulation S-K.
The
Registrant engaged Kelly as the Registrant’s new independent accountant as of
December 1, 2010. During fiscal years 2010 and 2009, the fiscal
quarter ended July 31, 2010, and the subsequent interim period through December
1, 2010, neither the Registrant nor anyone on the Registrant’s behalf engaged
Kelly regarding either the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit opinion that
might be rendered on the Registrant’s financial statements, or any matter that
was either the subject of a “disagreement” or a “reportable event,” both as such
terms are defined in Item 304 of Regulation S-K.
The
Registrant has made the contents of its original Form 8-K available to
S and B and requested it to furnish a letter to the Securities and Exchange
Commission as to whether S and B agrees or disagrees with, or wishes to clarify
the Registrant’s expression of its views. A copy of such letter is
attached hereto as Exhibit 16.1.
SECTION
9 – FINANCIAL STATEMENTS AND EXHIBITS
Item 9.01 Financial Statements and
Exhibits.
(d)
Exhibits
|
Exhibit
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Description of
Exhibit
|
|
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16.1*
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Letter
from Seale and Beers,
CPA’s.
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* Filed
herewith.
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.
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Date: December
9, 2010
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AMERICAN
EAGLE ENERGY INC.
|
|
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By:
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/s/ Richard Findley
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|
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Richard
Findley
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||
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President
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