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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934
Date of Report: January 20, 2011
Vibe Records, Inc. Nevada
(Exact name of registrant as specified in its charter)
Nevada 000-51107 71-0928242
(State of incorporation) (Commission File Number) (IRS Employer ID Number)
824 Old Country Road, PO Box 8, Westbury NY 11590
(Address of principal executive offices) (Zip Code)
(516) 333-2400
(Registrant's telephone number)
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 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-4c under the
Exchange Act (17 CFR 240.13e-4c)
SECTION 4 - MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS
SECTION 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
DISMISSAL OF INDEPENDENT ACCOUNTANT.
Effective January 20, 2011, M&K CPAS, PLLC of Houston, Texas, resigned as our
independent auditors for our 2010 fiscal year. M&K CPAS, PLLC did not audit our
financial statements for the 2009 fiscal year or any fiscal year prior to 2009.
To the knowledge of our management, there were no disagreements between M&K
CPAS, PLLC and us on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure.
During the period of M&K CPAS, PLLC engagement (approximately December 29, 2010
to January 20, 2011) that firm did not advise us of any of the following:
(A) that our internal controls necessary for us to develop reliable financial
statements do not exist;
(B) that information has come to that firm's attention that has led it to no
longer be able to rely on our management's representations, or that has made it
unwilling to be associated with the financial statements prepared by our
management;
(C) That it needed to expand significantly the scope of its audit, or that
information has come to its attention, that if further investigated may cause it
to be unwilling to rely on our management's representations or be associated
with the registrant's financial statements,
We have provided a copy of the draft of this Current Report on Form 8-K to M&K
CPAS, PLLC and requested that firm to furnish to us a letter addressed to the
Commission stating whether it agrees with the statements made in this report
and, if not, stating the respects in which it does not agree.
ENGAGEMENT OF INDEPENDENT ACCOUNTANT.
Effective January 21, 2011, we have engaged Michael T. Studer CPA P.C. We have
not consulted with Michael T. Studer CPA P.C., at any time prior to the date of
engagement, (i) 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; or (ii) Any matter that was either the
subject of a disagreement (as defined in paragraph 304(a)(1)(iv) and the related
instructions to this item) or a reportable event as described in item
304(a)(1)(v) of Regulation S-K.
SECTION 9.01. FINANCIAL STATEMENT AND EXHIBITS
(c) Exhibits.
The following Exhibits are hereby filed as part of this Current Report on Form
8-K:
Exhibit Description
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16.1 Letter from M&K CPAS, PLLC
2
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 thereunto duly authorized.
VIBE RECORDS, INC. NEVADA
Date: January 26, 2011 By: /s/ Timothy J. Olphie
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Timothy J. Olphie
Chief Executive Officer,
Chief Financial Officer and Director
