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):
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April
17, 2007
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Grant
Life Sciences, Inc.
__________________________________________
(Exact
name of registrant as specified in its charter)
Nevada
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000-50133
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82-0490737
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_____________________
(State
or other jurisdiction
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_____________
(Commission
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______________
(I.R.S.
Employer
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of
incorporation)
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File
Number)
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Identification
No.)
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1787
East Ft. Union Blvd., Suite 202
Salt
Lake City, Utah
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84121
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_________________________________
(Address
of principal executive offices)
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___________
(Zip
Code)
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Registrant’s
telephone number, including area code:
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(801)
261-8736
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Copies
to:
Gregory
Sichenzia, Esq.
Yoel
Goldfeder, Esq.
Sichenzia
Ross Friedman Ference LLP
1065
Avenue of the Americas
New
York,
New York 10018
Phone:
(212) 930-9700
Fax:
(212) 930-9725
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:
o
Written
communications pursuant to Rule
425 under the Securities Act (17 CFR 230.425)
o
Soliciting
material pursuant to Rule
14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement
communications pursuant
to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
Pre-commencement
communications pursuant
to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item
4.01. Changes in Registrant's Certifying Accountant.
On
April
17, 2007, Grant Life Sciences, Inc. dismissed Singer Lewak Greenbaum &
Goldstein LLP as its independent registered public accounting firm. Effective
April 17, 2007, we engaged Tanner LC as our new independent registered public
accounting firm. Our board of directors has approved the dismissal of Singer
Lewak Greenbaum & Goldstein LLP and the appointment of Tanner LC as our new
independent registered public accounting firm.
From
the
date of Singer Lewak Greenbaum & Goldstein LLP's appointment through the
date of their dismissal on April 17, 2007, there were no disagreements between
our company and Singer Lewak Greenbaum & Goldstein LLP on any matter listed
under Item 304 Section (a)(1)(iv) A to E of Regulation S-B, including accounting
principles or practices, financial statement disclosure or auditing scope or
procedure which, if not resolved to the satisfaction of Singer Lewak Greenbaum
& Goldstein LLP would have caused Singer Lewak Greenbaum & Goldstein LLP
to make reference to the matter in its reports on our financial statements.
The
report on the financial statements prepared by Singer Lewak Greenbaum &
Goldstein LLP for the year ended December 31, 2006 contained a paragraph setting
forth that there was substantial doubt as to our ability to continue as a going
concern.
Prior
to
engaging Tanner LC, we did not consult Tanner LC regarding either:
1. |
the
application of accounting principles to any specified transaction,
either
completed or proposed, or the type of audit opinion that might be
rendered
on our financial statements, and neither a written report was provided
to
our company nor oral advice was provided by Tanner LC that was an
important factor considered by our company in reaching a decision
as to
the accounting, auditing or financial reporting issue;
or
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2. |
any
matter that was either the subject of disagreement or event, as defined
in
Item 304(a)(1)(iv)(A) of Regulation S-B and the related instruction
to
Item 304 of Regulation S-B, or a reportable event, as that term is
explained in Item 304(a)(1)(iv)(A) of Regulation
S-B.
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Prior
to
engaging Tanner LC, Tanner LC has not provided our company with either written
or oral advice that was an important factor considered by our company in
reaching a decision to change our independent registered public accounting
firm
from Singer Lewak Greenbaum & Goldstein LLP to Tanner LC.
We
provided Singer Lewak Greenbaum & Goldstein LLP with a copy of this Current
Report on Form 8-K on April 17, 2007, prior to its filing with the SEC, and
requested that they furnish us with a letter addressed to the SEC stating
whether they agree with the statements made in this Current Report on Form
8-K,
and if not, stating the aspects with which they do not agree. A copy of the
letter provided by Singer Lewak Greenbaum & Goldstein LLP, dated April 17,
2007, is attached to this Form 8-K as an exhibit.
ITEM
9.01 Financial
Statements and Exhibits
Exhibit
Number
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Description
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16.1
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Letter
from Singer Lewak Greenbaum & Goldstein LLP, dated April 17,
2007.
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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.
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Grant
Life Sciences, Inc. |
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Date: April
23, 2007 |
By: |
/s/ Doyle
R. Judd |
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Name:
Doyle R. Judd
Title:
Chief Financial Officer
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