Unassociated Document
United
States Securities And Exchange Commission
Washington,
DC 20549
FORM
8-K/A
Amendment
No. 1
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 4,
2009
(October
27, 2009)
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IVEDA
CORPORATION
(Exact
name of registrant as specified in its charter)
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Nevada
(State
or other jurisdiction
of
incorporation)
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000-53285
(Commission
File
Number)
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98-0611159
(IRS
Employer
Identification
No.)
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1201 South Alma School Road,
Suite 4450, Mesa, Arizona 85210
(Address
of principal executive offices) (Zip Code)
(480)
307-8700
(Registrant's
telephone number)
Item
4.01.
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Changes
in Registrant's Certifying
Accountant
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On
November 2, 2009, Iveda Corporation filed a Form 8-K reporting a change in the
registered independent public accounting firm for the Company, which took effect
on October 27, 2009. The Company provided Manning Elliott LLP (the
Company's former auditor) with a copy of the Form 8-K prior to its filing with
the Securities and Exchange Commission and requested that ME furnish a letter
addressed to the Securities and Exchange Commission stating whether ME agreed
with the statements made therein. A copy of the letter dated November
2, 2009 is attached as Exhibit 16.1 to this Form 8-K Amendment No. 1, as
permitted by Item 304(a)(3) of Regulation S-K.
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Financial
Statements and Exhibits
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Description
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16.1
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Letter
from Manning Elliott LLP dated November 2, 2009, filed
herewith.
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SIGNATURES
In
accordance with the requirements of the Exchange Act, the Registrant caused this
report amendment to be signed on its behalf by the undersigned, thereunto duly
authorized.
Dated: November
4, 2009
Iveda
Corporation, a Nevada corporation
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By:
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/s/ David Ly
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David
Ly, CEO
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