c1028908k.htm
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): October 22, 2009
Commission
File Number: 000-52496
CHINA
JIANYE FUEL, INC.
(Exact
name of registrant as specified in its charter)
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Delaware
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20-8296010
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(State
or other jurisdiction of
incorporation
or organization)
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(I.R.S.
Employer Identification Number)
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136-20
38th Ave. Unit 3G, Flushing, NY 11354
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(Address
of principal executive office and zip code)
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718-395-8706
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(Registrant’s
telephone number, including area
code)
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(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 (see General
Instruction A.2. below):
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o
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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o
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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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o
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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
Effective
as of October 22, 2009, the Company dismissed Patrizio & Zhao, LLC
("P&Z"), the Company's independent registered public accounting firm. The
decision to change accountants was approved by the Company's Board of
Directors.
P&Z
reported on the Company's consolidated financial statements for the years ending
June 30, 2009 and 2008. For these periods and up to October 22, 2009,
there were no disagreements with P&Z on any matter of accounting principle
or practices, financial statement disclosure, or auditing scope or procedure,
which disagreement(s), if not resolved to the satisfaction of P&Z, would
have caused it to make reference thereto in its report on the financial
statements for such years. During such years, there were no
reportable events within the meaning set forth in Item 304(a)(1)(v) of
Regulation S-K.
The
reports of P&Z on the financial statements of the Company for the fiscal
years ended June 30, 2009 and 2008 did not contain any adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
The
Company has provided P&Z with a copy of the foregoing disclosure and
requested that P&Z provide the Company with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the statements
made by the Company in response to this item, and if not, to state the respects
in which it does not agree. A copy of
such letter, dated October 28, 2009, is filed as Exhibit 16.1 to this Current
Report on Form 8-K.
On
October 22, 2009, the Company engaged KCCW Accountancy Corp. of Walnut,
California (“KCCW”) to assume the role of its new principal independent
accountants.
During
the fiscal years ended June 30, 2009 and 2008 and through October 22, 2009, the
Company did not consult with KCCW on (i) the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of audit opinion that may be rendered on the Company’s financial statements, and
KCCW did not provide either in a written report or oral advice to the Company
that was an important factor considered by the Company in reaching a decision as
to any accounting, auditing, or financial reporting issue; or (ii) the subject
of any disagreement, as defined in Item 304 (a)(1)(iv) of Regulation S-K and the
related instructions, or a reportable event within the meaning set forth in Item
304 (a)(1)(v) of Regulation S-K.
Item
9.01: Financial Statements and Exhibits.
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16.1
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Letter
from Patrizio & Zhao, LLC dated October 28, 2009 to the Securities and
Exchange Commission
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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.
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China
Jianye Fuel, Inc.
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Date:
October 28, 2009
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By:
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/s/ Jianye
Wang
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Jianye
Wang
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Chief
Executive |
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