Attached files
| file | filename |
|---|---|
| EX-16.1 - LETTER FROM CHANG LEE LLP TO THE SEC - KUN DE INTERNATIONAL HOLDINGS INC. | exhibit16-1.htm |
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) June 17, 2011
SECURE LUGGAGE SOLUTIONS
INC.
(Exact name of registrant as specified in its
charter)
| Delaware | 333-162518 | 68-0677444 |
| (State or other jurisdiction of | (Commission File Number) | (IRS Employer |
| incorporation) | Identification No.) |
| 2375 East Camelback Road, 5th Floor, Phoenix, Arizona | 85016 |
| (Address of principal executive offices) | (Zip Code) |
| Registrant’s telephone number, including area code | (602) 387-4035 |
N/A
(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 -2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c)
under the Exchange Act (17 CFR 240.13e -4(c))
2
Item 4.01 Changes in Registrant’s Certifying Accountant
(a) Previous independent registered public accounting firm
| (i) |
On June 17, 2011, Secure Luggage Solutions Inc., (the “Company”) was formally informed that its independent registered public accounting firm, Chang Lee LLP had merged with MNP, LLP to form a new entity. As a consequence of the merger Chang Lee LLP ceased to exists and could no longer act as the Company’s independent registered public accounting firm. | |
| (ii) |
The reports of Chang Lee LLP on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2010 and 2009 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle except to indicate that there was substantial doubt about the Company ability to continue as a going concern. | |
| (iii) |
The Company’s Board of Directors participated in and approved the decision to change independent registered public accounting firms. | |
| (iv) |
During the fiscal years ended December 31, 2010 and 2009, and through June 17, 2011, there have been no disagreements with Chang Lee LLP on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Chang Lee LLP would have caused them to make reference thereto in connection with their report on the financial statements for such years. | |
| (v) |
The Company has requested that Chang Lee LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of the letter provided by Chang Lee LLP is filed as Exhibit 16.1 to this Form 8-K. |
(b) New independent registered public accounting firm
| (1) | On June 17, 2011 the Company
engaged MNP, LLP as its new independent registered public accounting firm.
During the two most recent fiscal years and through June 17, 2011, except
so far as the staff of Chang Lee LLP is now the staff of MNP, LLP, the
Company had not consulted with MNP, LLP regarding any of the following:
|
|
| (i) | The application of accounting
principles to a specific transaction, either completed or proposed; |
|
| (ii) | The type of audit opinion
that might be rendered on the Company’s consolidated financial statements,
and none of the following was provided to the Company: (a) a written report,
or (b) oral advice that MNP, LLP concluded was an important factor considered
by the Company in reaching a decision as to accounting, auditing or financial
reporting issue; or |
|
| (iii) | Any matter that was subject
of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation
S-K. |
Item 9.01 Financial Statements and Exhibits
| 16.1 | Letter from Chang Lee LLP to the SEC |
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.
SECURE LUGGAGE SOLUTIONS INC.
| /s/ Donald G. Bauer | |
| Donald G. Bauer | |
| Chief Executive Officer | |
| June 22, 2011 |