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): February 11, 2011
TREE TOP
INDUSTRIES, INC.
(Exact
name of registrant as specified in its charter)
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Nevada
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000-10210
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83-0250943
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(State
or Other Jurisdiction
of
Incorporation)
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(Commission
File
Number)
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(I.R.S.
Employer
Identification
Number)
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511 Sixth
Avenue, Suite 800, New York, NY 10011
(Address
of principal executive offices) (zip code)
(775)
261-3728
(Registrant’s
telephone number, including area code)
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):
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o
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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o
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
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o
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the
Exchange
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ITEM 4.01
CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On
February 11, 2011 Mark Bailey & Company (MB) verbally notified the Company
that effective as of that date, the firm was resigning as its independent
auditor. Effective the same date, the Company appointed M&K CPAs,
PLLC (M&K) as its new auditor and that decision to change the auditor was
approved by the Company's Board of Directors on February 11, 2011.
Mark
Bailey & Company review the 1934 act filings for the Company during the
3rd
quarter of 2010 and issued their release on the Company's 10Q and financial
statements for the period then ended.
Other
than the going concern uncertainty , MB’s review of the Company’s financial
statements for the quarter ended September 30, 2010 did not contain an adverse
opinion or disclaimer of opinion, or was qualified or modified as to
uncertainty, audit scope or accounting principles.
During
the year ended December 31, 2010 and any subsequent interim period through
February 11, 2011, the date of resignation of MB, there were no disagreements
with MB on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements, if not resolved
to MB’s satisfaction, would have caused MB to make reference to the subject
matter of the disagreements in connection with their report on the Company’s
consolidated financial statements for such periods; and there were not
reportable events, as listed in Item 304(a)(l)(v) of Regulation
S-K.
The
Company provided MB with a copy of the disclosure in the preceding two
paragraphs and requested in writing that MB furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether or not they
agree with such disclosures. MB has not provided a letter prior to filing this
report 8K.
The prior
two years were audited by Chisholm, Bierwolf, Nilson & Morrill (CBNM), who
resigned on August 24, 2010. Our notification of the change in our Certifying
Accountant was filed on August 24, 2010 in a form 8K, and CBNM provided their
letter of agreement included in that filing.
During
the year ended December 31, 2010 and through the date of the Audit Committee’s
decision, the Company did not consult M&K with respect to 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 Company’s
consolidated financial statements, or any other matter or reportable events
listed in Items 304(a)(2)(i) and (ii) of Regulation S-K.
ITEM
6. EXHIBITS AND REPORTS ON FORM 8-K
(a) Exhibits
None
SIGNATURES
Pursuant
to the requirements of the Securities and Exchange Act of 1934, as amended, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
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Tree
Top Industries, Inc.
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Dated:
February 15, 2011
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By:
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/s/
David Reichman
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Name:
David Reichman
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Title:
Chief Executive Officer
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