Pursuant to Section 13 OR
15(d) of The Securities Exchange Act of 1934
Date of Report (Date of
earliest event reported) June 1, 2011
ONLINE DISRUPTIVE TECHNOLOGIES, INC.
(Exact name of
registrant as specified in its charter)
(State or other jurisdiction of
(Commission File Number)
(IRS Employer Identification
3120 S. Durango Dr. Suite 305, Las Vegas, Nevada
(Address of principal executive offices and Zip Code)
Registrant's telephone number,
including area code
(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:
[ ] 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
[ ] Pre-commencement communications pursuant to Rule 13e-4(c)
under the Exchange Act (17 CFR 240.13e -4(c))
||Changes in the Registrants Certifying
Resignation of Independent Accountant.
On June 1, 2011, Chang Lee LLP
resigned as our independent accountant. Chang Lee LLP recently merged its
operations with MNP LLP and the professional staff and partners of Chang Lee LLP
joined MNP LLP either as employees or partners of MNP LLP and will continue to
practice as members of MNP LLP.
The report of Chang Lee LLP regarding our financial statements
for the fiscal years ended December 31, 2010 and 2009 did not contain any
adverse opinion or disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope or accounting principles, except that such report on
our financial statements for the years ended December 31, 2010 and 2009
contained an explanatory paragraph in respect to uncertainty as to our ability
to continue as a going concern. During the years ended December 31, 2010 and
2009 and during the period from the end of the most recently completed fiscal
year through June 1, 2011, the date of resignation, there were no disagreements
with Chang Lee LLP on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedures, which
disagreements, if not resolved to the satisfaction of Chang Lee LLP would have
caused it to make reference to such disagreements in its reports.
We provided Chang Lee LLP with a copy of this Current Report on
Form 8-K prior to its filing with the Securities and Exchange Commission and
requested that Chang Lee LLP furnish our company with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the above
statements and, if it does not agree, the respects in which it does not agree. A
copy of such letter, dated June 1, 2011, is filed as Exhibit 16.1 to this
Current Report on Form 8-K.
Engagement of Independent Accountant.
Concurrent with the resignation of Chang Lee LLP, we engaged
MNP LLP, as our independent accountant. Prior to engaging MNP LLP, we did not
consult with MNP LLP regarding the application of accounting principles to a
specific completed or contemplated transaction or regarding the type of audit
opinion that might be rendered by MNP LLP on our financial statements, and MNP
LLP did not provide any written or oral advice that was an important factor
considered by our company in reaching a decision as to any such accounting,
auditing or financial reporting issue. The engagement of MNP LLP was approved by
our board of directors.
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.
ONLINE DISRUPTIVE TECHNOLOGIES, INC.
||President and Director
||Dated: June 14, 2011