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):  November 11, 2013



COLD CAM, INC.


(Exact name of Registrant as specified in its charter)


 

 

 

 

 

Nevada

 

333-186197

 

46-1504799

(State or other jurisdiction of incorporation)                                                                      

 

(Commission File Number)                               

 

(IRS Employer Identification No.)          


Rua Loefgreen, 1654, ap 113

Sao Paulo, SP, Brazil

 

04040-002

(Address of principal executive offices)

(Zip Code)


Registrants telephone number, including area code: (775) 297-4412



N/A

(Former name or former address, if changes 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(b) under the Exchange Act (17 CFR 240.14a-12(b))


£ 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 Registrants Certifying Accounts


1.           Previous Independent Registered Public Accounting Firm.


A.  On November 11, 2013, the Board of Directors of the Registrant dismissed its independent registered public accounting firm, Ronald R. Chadwick, P.C., Certified Public Accountant.


B.  The report of Ronald R. Chadwick for the year ending October 31, 2012 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles other than going concern.


C.  The decision to change accountants was approved by the Registrant's board of directors on November 11, 2013.  On November 12, 2013 Cutler & Co., LLC was engaged as the Registrant's new independent registered public accountants. The Registrant did not consult Cutler & Co., LLC regarding either: (i) the application of accounting principles to a specified transaction, completed or proposed, or the type of audit opinion that might be rendered on the Registrant's financial statements, or (ii) any matter that was either the subject of a disagreement or a reportable event in connection with its report on the Registrants financial statements.


D.  During the fiscal year ended October 31, 2012 and the subsequent interim period through the date of dismissal, there were no disagreements with Ronald R. Chadwick on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of Ronald R. Chadwick, would have caused it to make reference to the matter in connection with its reports. There were no "reportable events" in connection with its report on the Registrants financial statements.  The Registrants Annual Report for the year ending October 31, 2013 was not reviewed by Ronald R. Chadwick.


                E.  The Registrant has made the contents of its Form 8-K available to Ronald R. Chadwick and requested it to furnish a letter to the Commission as to whether Ronald R. Chadwick agrees or disagrees with, or wishes to clarify the Registrant's expression of their views. The Registrant will amend this Current Report to include such letter as Exhibit 16.1.


2.           New Independent Registered Public Accounting Firm.


The Registrant has engaged Cutler & Co., LLC as its new independent certified public accounting firm.  During the fiscal year ended October 31, 2012 or any subsequent interim period prior to engaging Cutler & Co., LLC, the Registrant did not consult such firm on any of the matters regarding either (i) the application of accounting principles to a specified transaction, either completed or contemplated, or the type of audit opinion that might be rendered on the Registrants financial statements or (ii) any matter that was either the subject of a disagreement or event identified in response to (a)(1)(iv) of Item 304 of Regulation S-K, or a reportable event as that term is used in Item 304(a)(1)(v) of Item 304 of Regulation S-K



SIGNATURES


Pursuant to the requirements of the Securities and Exchange Act of 1934, Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.



 

COLD CAM, INC.

 

(Registrant)

Date: January 24, 2014

By:

 

 

 

/s/Yonekatsu Kato                                   

 

 

 

Name:  Yonekatsu Kato

 

 

Title:  President

 

 

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