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 (Date of earliest event reported) : March 10, 2010
Baltia Air Lines, Inc.
(Exact name of registrant as specified in its chapter)
New York CIK 869187 11-2989648
(State of incorporation) (Commission File Number) (IRS Employer ID)
63-25 Saunders St., Suite 7 I, Rego Park, New York 11374
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: 907 275-5205
Check the appropriate box if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant
under any of the following conditions:
[ ] Written communications pursuant to Rule 425
of the Securities Act (17 CFR 230.425
[ ] Soliciting material pursuant to Rule 14a-12
of 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-4(c)
under the Exchange Act 17 CFR 240.13e-4(c))
Explanatory Note: The purpose of this 8-K report is to disclose
a change of the independent certifying accountant for the Company,
not previously reported in 2010.
Item 4.01. Changes in Registrant's Certifying Accountant.
(a) On March 10, 2010 the Company Board of Directors, acting through
the Chief Financial Officer, Igor Dmitrowsky, accepted the resignation
of Mr. Patrick Rogers, CPA, PA from his engagement to be the independent
certifying accountant for the Company. This change was made because Mr.
Patrick Rodgers has experience in airline accounting and plans to
assist the Company in setting up customized accounting system
for airline operations, and would not be available for that purpose
if the Company were to continue using him as our independent certifying
accountant.
(b) The audit report prepared by Mr. Patrick Rogers, CPA, PA for
the year ending December 2008 did not contain any adverse opinion or
disclaimer of opinion, nor was it qualified or modified as to
uncertainty, audit scope or accounting principles.
(c) The engagement of a new accountant, and the acceptance of the
resignation of the prior accountant was done by the Chief
Financial Officer and Chairman of the Board of the Company,
Mr. Igor Dmitrowsky, with the knowledge and approval of the other
members of the Board of Directors. The Company does not have
an audit committee or any other committee charged with oversight
of financial matters, and has entrusted this responsibility in
its Chief Financial Officer.
(d) Since his engagement and to the date of his resignation, there
have not been, nor are there now, any disagreements between the Company
and Mr. Patrick Rogers, CPA, PA with respect to any matter of accounting
principles, practices, financial statement disclosure, auditing scope
or procedure for the reporting and filing completed prior to this
date, nor have there been any "reportable events" as defined
by Regulation S-K section 304(a)(1)(v) during that same period.
(e) The Company's prior certifying accountant, Mr. Patrick Rogers, CPA, PA,
and the newly engaged certifying accountant, Mr. Michael F. Cronin, CPA
have each reviewed this disclosure and consented as set forth in exhibit
EX-16.1 submitted herewith.
(f) On March 10, 2010 the Company re-engaged Mr. Michael F. Cronin, CPA to
act as the Company's independent registered public accountant beginning
immediately and, specifically, to complete the year-end audit for fiscal
year 2009. Prior to re-engaging Mr. Michael F. Cronin, CPA, neither the
Company nor anyone acting on the Company's behalf consulted with Mr.
Michael F. Cronin, CPA as to the application of accounting principles
to a specified transaction, either completed or proposed, or the type
of audit opinion that might be rendered as to the financial statements,
nor was a written report or oral advice rendered that was an important
factor considered by the Company or any of its employees in reaching
a decision as to an accounting, auditing or financial reporting issue,
or any matter that was either the subject of a disagreement or
reportable event under 304(a)2) of Regulation S-K.
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 hereunto duly authorized.
Baltia Air Lines
by: /s/ Igor Dmitrowsky
Igor Dmitrowsky, President
and Chief Financial Officer
April 5, 2011
EX-16.1
Michael F. Cronin, CPA
687 Lee Road, Ste 210
Rochester, NY 14606
1574 Eagle Nest Circle
Winter Springs, FL 32708
407-754-7027
email mikeccpa@aol.com
April 5, 2011
Securities & Exchange Commission
100 F Street NE
Washington, DC 20549
Dear Sir/Madam:
Baltia Air Lines, Inc. (the "Company") has made available to me a
copy of its Current Report on Form 8-K, dated March 10, 2010, in
which it provides information pursuant to item 4.01 with regard to
"Changes in Registrant's Certifying Account".
I have reviewed the disclosure under Item 4.01 and agree with its
statements concerning the scope and results of my engagement as the
Company's auditor.
Sincerely,
/s/ Michael F. Cronin
Michael F. Cronin
Certified Public Accountant
NY, FL
Mr. Patrick Rodgers, CPA, PA
309 East Citrus Street
Altamonte Springs, FL 32701
April 5, 2011
Securities & Exchange Commission
100 F Street NE
Washington, DC 20549
Dear Sir/Madam:
Baltia Air Lines, Inc. (the "Company") has made available to me a
copy of its Current Report on Form 8-K, dated March 10, 2010, in
which it provides information pursuant to item 4.01 with regard to
"Changes in Registrant's Certifying Account".
I have reviewed the disclosure under Item 4.01 and agree with its
statements concerning the scope and results of my engagement as the
Company's prior auditor.
Sincerely,
/s/
Patrick Rodger
