Item 4.01 Changes in Registrant’s Certifying Accountant

We are amending this Current Report on Form 8-K in response to a comment from the staff of the Securities and Exchange Commission requesting a revised letter from Seligson & Giannattasio, LLP.  Seligson & Giannattasio, LLP has furnished the requested letter and it is attached as Exhibit 16.1

On July 10, 2010, we dismissed Seligson & Giannattasio, LLP as our independent registered public accounting firm.  Seligson & Giannattasio, LLP audited our financial statements for the fiscal years ended October 31, 2009, 2008 and 2007. In its audit report dated June 14, 2010 for the years ended October 31, 2009 and 2008, included in our Annual Report on Form 10-K for the year ended October 31, 2009, the opinion of Seligson & Giannattasio, LLP was qualified only as to the uncertainty of our ability to continue as a going concern. In its audit report dated April 20, 2010 for the years ended October 31, 2008 and 2007, included in our Annual Report on Form 10-K for the year ended October 31, 2008, the opinion of Seligson & Giannattasio, LLP was qualified only as to the uncertainty of our ability to continue as a going concern. Except for the going concern qualifications described above, the reports did not contain an adverse opinion, disclaimer of opinion, nor were the opinions qualified or modified as to uncertainty, audit scope or accounting principles.  

Our Board of Directors approved the dismissal of Seligson & Giannattasio, LLP and there were no disagreements between us and Seligson & Giannattasio, LLP on any matter regarding accounting principles or practices, financial statement disclosure, or auditing scope or procedure during the two fiscal years ended October 31, 2009 and 2008 or any subsequent interim period preceding the date of dismissal.  

There were no reportable events (as that term is used in Item 304(a)(1)(v) of Regulation S-K) between us and Seligson & Giannattasio, LLP that occurred during the two fiscal years ended October 31, 2009 and 2008 or any subsequent interim period preceding the date of dismissal.  

On July 10, 2010, we engaged Patrick Rodgers, CPA, PA as our independent registered accounting firm. The decision to engage Patrick Rodgers, CPA, PA was approved by our Board of Directors.  During the two most recent fiscal years ended October 31, 2009 and 2008, and through the date of engagement neither we, nor anyone on our behalf , consulted with Patrick Rodgers, CPA, PA regarding either:

(i)  the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements, and neither a written report was provided to us nor oral advice was provided that Patrick Rodgers, CPA, PA concluded was an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue; or

(ii)  any matter that was either the subject of a disagreement or a reportable event.

Exhibits