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): 25 February 2013

 
 
ALL GRADE MINING, INC.
 (Exact of registrant as specified in its charter)

 
 COLORADO  0000823544  *
 State or other jurisdiction of incorporation   Commission File Number    IRS Employer Identification №.
     
 
                                                                                                                  
 
 370 West Pleasantview Avenue Hackensack , New Jersey      07601
 (Address of principal executive offices)    (Zip Code)
 
                                                                                                                                                     
                                                                                                                                                                                                                          
Registrant’s telephone number, including area code (201) 788-3785
(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))

Item 4.01 Matters Related to Accountants and Financial Statements; Changes in Registrant’s Certifying Accountant
On 25 February 2013, All Grade Mining, Inc. has retained Paritz & Co. as their Independent Auditor, replacing Marcum, L.L.C. who was dismissed for non-accounting financial reasons.  This was endorsed by the Board of Directors.
There was no outstanding disagreement with accounting principals, or practices, and Marcum L.L.C. is authorized to discuss all matters with the new certifying accountant, Paritz & Co. There have been no reportable events as provided in Item 304 (a) (1) (v) of Regulation SK up to and including the dismissal of Marcum, L.L.C.  The Company  provided Marcum, L.L.C. with a copy of this Form  8-K,  and requested  that  BDO furnish  a letter addressed  to the Commission   stating  whether  they  agree  with the
disclosures contained  in this 8-K.


SIGNATURE

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.

Dated:           25 February 2013
       Hackensack, New Jersey

All Grade Mining, Inc.

/s/ Gary Kouletas
By: Gary Kouletas, CEO