Attached files
| file | filename |
|---|---|
| EX-16.1 - Todays Alternative Energy Corp | v210100_ex16-1.htm |
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 reported): January 5, 2011
TODAYS
ALTERNATIVE ENERGY CORPORATION
(Exact
name of registrant as specified in its charter)
|
Nevada
|
001-32044
|
16-1576984
|
|||
|
(State
or other jurisdiction
|
Commission
|
(IRS
Employer
|
|||
|
of
incorporation)
|
file
number
|
Identification
No.)
|
857
Post Road
Suite
397
Fairfield,
CT 06824
Registrant’s
telephone number, including area code: (888)
880-0994
(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):
|
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))
|
This
amendment on Form 8-K/A (the “Amendment”) amends the Current Report on Form 8-K
for Todays Alternative Energy Corporation, as initially filed with the
Securities and Exchange Commission (“SEC”) on January 7, 2011 (the
“Original Report”). The purpose of this Amendment is to revise
certain disclosure herein to comply with Regulation S-K Item
304(a)(1)(iv). This Amendment is an amendment and restatement of the
Original Report in its entirety in order to provide a complete and more accurate
presentation.
Item
4.01 Change in Registrant’s Certifying Accountant.
FL&Z
has not issued a report on the financial statements of the Company for each of
the two most recent fiscal years.
During
the period beginning on May 3, 2010 (the date that the Company engaged FL&Z)
through January 5, 2011, (i) there were no disagreements between the Company and
FL&Z on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure; and (ii) there
were no reportable events as described in paragraph (a)(1)(v) of Item 304 of
Regulation S-K.
On
February 3, 2011, the Company provided FL&Z with a copy of the disclosures
it is making in response to Item 4.01 on this Form 8-K/A, and has requested that
FL&Z furnish it with a letter addressed to the Securities and Exchange
Commission stating whether it agrees with the above statements. A
copy of the letter, dated February 3, 2011, is filed as Exhibit 16.1 (which is
incorporated by reference herein) to this Current Report on Form
8-K/A.
On January
5, 2011, the Company engaged RBSM LLP (“RBSM”) as its independent registered
public accounting firm for the Company’s fiscal year ended October 31, 2010. The
change in the Company’s independent registered public accounting firm was
approved by the Company’s Board of Directors on January 5, 2011.
During
the years ended October 31, 2009 and 2008 and the subsequent interim period
through January 5, 2011, the Company did not consult with RBSM regarding either
(i) the application of accounting principles to a specific completed or
contemplated transaction, or the type of audit opinion that might be rendered on
the Company’s financial statements or (ii) any matter that was either the
subject of a disagreement or a reportable event identified in response to
(a)(1)(v) of Item 304 of Regulation S-K.
Item
9.01 Financial Statements and Exhibits
(d)
Exhibits
|
Exhibit
Number
|
Description
|
|
|
16.1
|
Letter
from Frumkin, Lukin & Zaidman CPAs dated February 3,
2011.
|
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.
|
Todays
Alternative Energy Corporation
|
||
|
Date:
February 4, 2011
|
By:
/s/ Len
Amato
|
|
|
Len
Amato
|
||
|
President,
Chief Executive Officer and
|
||
|
Chairman
|