- Amended Current report filing (8-K/A)
08 Dicembre 2008 - 8:23PM
Edgar (US Regulatory)
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
Amendment
No. 1 to
FORM
8-K/A
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 5,
2008
CHINA
GROWTH DEVELOPMENT, INC.
(Exact
name of registrant as specified in Charter)
Delaware
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333-109548
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13-4204191
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(State
or other jurisdiction of
incorporation
or organization)
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(Commission
File No.)
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(IRS
Employee Identification No.)
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927
Canada Court
City of
Industry, California 91748
(Address
of Principal Executive Offices)
(626)
581-9069
(Issuer
Telephone number)
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):
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
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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)
Dismissal of Previous Independent Registered Public Accounting Firm
i. On
November 5, 2008, the Board of Directors (the "Board") of China Growth
Development, Inc. (the "Company") dismissed United International Accountancy
Corp. ("UIAC") as the Company’s independent registered public accounting
firm.
ii. The
Company’s Board of Directors participated in and approved the decision to change
our independent registered public accounting firm.
iii.
UIAC's reports on our financial statements for fiscal years 2007 and 2006 and
during the subsequent interim period through November 10, 2008 did not contain
an adverse opinion or a disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope, or accounting principles.
iii.
During the Company’s most recent two (2) fiscal years and the subsequent interim
period through November 10, 2008, there were no disagreements on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedures, which disagreements if not resolved to their satisfaction
would have caused them to make reference in connection with UIAC’s opinion to
the subject matter of the disagreement.
iv.
During the Company’s most recent two (2) fiscal years and the subsequent interim
period through November 10, 2008, there had been no reportable events with the
Company as set forth in Item 304(a)(i)(v) of Regulation S-K.
v. The
Company requested that UIAC furnish it with a letter addressed to the SEC
stating whether or not it agrees with the above statements. However,
prior to filing the Form 8-K, UIAC was unreachable and the Company was unable to
obtain such letter after making numerous attempts with UIAC. The Company filed
the Current Report Form 8-K on November 10, 2008 to comply with the filing
deadline as set forth by the SEC, without attaching such letter. On November 18,
2008, UIAC filed a letter with the SEC regarding the above statements. UIAC
disagreed with our statements and stated that it resigned from the Company and
stopped providing service to the Company because the filing fee was not paid for
the previous quarters. It also stated that Chingtang Chang in KCCW Accountancy
Corp., the new auditing firm, took all working papers of the Company from UIAC
without UIAC’s approval. UIAC’s letter is attached herein as Exhibit 99.1. Both
the Company and Chingtang Chang denied such statements and sent a response
letter to UIAC on November 18, 2008 and November 20, 2008, respectively. Both
letters are filed herein as Exhibits 99.2 and 99.3, respectively.
(b)
Engagement of New Independent Registered Public Accounting Firm
i.
On November 5, 2008, the Board appointed KCCW Accountancy Corp. (“KCCW”)
as the Company’s new independent registered public accounting firm. The
decision to engage KCCW was approved by the Company’s Board of Directors
on November 5, 2008.
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ii.
During the most recent two (2) fiscal years and the subsequent interim
period through November 10, 2008, the Company did not consult with KCCW
regarding (1) the application of accounting principles to a specified
transaction, (2) the type of audit opinion that might be rendered on the
Company’s financial statements, or (3) any matter that was the subject of
a disagreement between the Company and its predecessor auditor as
described in Item 304(a)(1)(iv) or a reportable event as described in Item
304(a)(1)(v) of Regulation S-K.
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Item
9.01 Financial Statements and Exhibits.
a)
Financial Statements
None.
b)
Exhibits
Number
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Description
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99.1
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Letter
of United International Accountancy Corp., dated November 18, 2008, the
former accounting firm
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99.2
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Letter
of the Company in response of the Letter from UIAC, dated
November 18, 2008
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99.3
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Letter
of Chingtang Chang from KCCW, dated November 20,
2008
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SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has
duly caused this Report on Form 8-K to be signed on its behalf by the
undersigned hereunto duly authorized.
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CHINA
GROWTH DEVELOPMENT, INC.
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Date: December
3, 2008
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By:
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/s/
Sam Liu
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Sam
Liu
Chief Operating
Officer
President
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Grafico Azioni China Growth Development (CE) (USOTC:CGDI)
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Da Apr 2024 a Mag 2024
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