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): December 17, 2012


AMERICAN INTERNATIONAL VENTURES, INC.

(Exact name of registrant as specified in its charter)



 

 

 

Delaware

000-30368

22-3489463

(State or other jurisdiction of incorporation or organization)

Commission file number

(IRS Employer Identification Number)


 

 

 

6004 Tealside Court, Lithia, Florida

 

33547

(Address of principal executive offices)

 

(Zip Code)


Registrant's telephone number, including area code: (813) 260-2866


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))










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Item 4.02.  Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.

(a)

On December 17, 2012, the Registrant concluded that the financial statements included with its Form 8-K/A filed on November 9, 2012 cannot be relied upon. The basis for this conclusion is that the form was filed without the auditor’s consent and its comments and suggested revisions to the Form 8-K/A.  The Registrant does not have an audit committee.  However, this matter, as disclosed herein, was discussed by the Registrant’s authorized officers with its auditor.


An amendment to the aforementioned November 9, 2012 filing will be filed shortly. It will contain the auditor’s consent as well as certain of his suggested revisions.





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.


Date: December 18, 2012


AMERICAN INTERNATIONAL VENTURES, INC.


/S/ Jack Wagenti                                   

Name: Jack Wagenti

Title: Chief Financial Officer






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