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U.S. 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): August 1, 2011
Global Arena Holding, Inc.
(Exact name of registrant as specified in its charter)
Delaware 000-49819 33-0931599
(State or jurisdiction of (Commission (I.R.S. Employer
incorporation or organization) File Number) Identification No.)
708 Third Avenue
New York, NY 10017
(Address of principal executive offices)
Registrant's telephone number: 828-267-5996
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(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):
[ ] 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
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Item 4.01 Changes in Registrant's Certifying Accountant
(a)(1) On August 1, 2011, Global Arena Holding, Inc. dismissed P.C.
Liu, CPA, P.C.
(i) On August 1, 2011, as a result of the merger of Global Arena
Holding Subsidiary Corp., the registrant decided to dismiss P.C. Liu,
CPA, P.C. as its independent accountants.
(ii) P.C. Liu's report on the financial statements for the past
two years ended December 31, 2010, were not subject to an adverse or
qualified opinion or a disclaimer of opinion and were not modified as
to uncertainty, audit scope or accounting principles except that P.C.
Liu CPA, P.C.'s report on the financial statements as of December 31,
2010 and 2009, and each of the years then ended contained explanatory
language that substantial doubt existed about the registrant's ability
to continue as a going concern due to the registrant's net loss and its
working capital deficiencies for each of these years.
(iii) The decision to change accountants was approved by the
registrant's board of directors; and
(iv) There have been no disagreements with P.C. Liu CPA, P.C.'s
related to accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements if not
resolved to the satisfaction of P.C. Liu CPA, P.C., would have caused
P.C. Liu CPA P.C. to make reference to the subject matter of the
disagreement in connection with its report.
(2) On August 1, 2011, the registrant engaged Marcum LLP. as its
independent accountants.
(i) Not Applicable
(ii) Not applicable
(3) The registrant has provided to P.C. Liu, its former accountant,
a copy of the disclosures contained in this Item 4 and the registrant
has requested a letter from P.C. Liu addressed to the Commission,
confirming certain statements made by the registrant in this Item 4.01.
A copy of this letter is attached hereto.
(b) Not applicable
Item 9.01 Financial Statements and Exhibits
Exhibit 16 Letter from P.C. Liu CPA, P.C.
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, the registrant has duly caused this Current Report on Form 8-K to
be signed on its behalf by the undersigned hereunto duly authorized.
Global Arena Holding, Inc.
Dated: August 22, 2011
/s/John Matthews
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John Matthews
Chief Executive Officer