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EX-16 - EX 16.1 AUDITOR'S LETTER - Elevated Concepts, Inc.bloggerwave8k040910ex161.htm



Washington, D.C. 20549








Date of Report (Date of earliest event reported): April 7, 2010



(Exact name of registrant as specified in its charter)





(State or other jurisdiction

(Commission File Number)

(IRS Employer

of Incorporation)


Identification Number)

800 West El Camino Real

Suite 180

Mountain View, CA 94040

(Address of principal executive offices)

Office: 650.943.2490

Facsimile: 650.962.1188

(Registrant’s Telephone Number)


(Former name or former address, if changed since last report)

Copy of all Communications to:

Carrillo Huettel, LLP

3033 Fifth Avenue, Suite 201

San Diego, CA 92103

phone: 619.399.3090

fax: 619.399.0120

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:


     . Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) 

     . Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) 

     . 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))

Item 4.01 Changes in Registrant’s Certifying Accountant.

On April 7, 2010, M&K CPAS, PLLC (“MKC”) was appointed as the registered independent public accountant for Bloggerwave, Inc. (the “Registrant”), a Nevada corporation and the Davis Accounting Group (“DAG”) was dismissed as the registered independent public accountant for the Registrant. The decisions to appoint MKC and dismiss DAG were approved by the Board of Directors of the Registrant on April 7, 2010.

During the fiscal years ended December 31, 2009 and 2008 and the subsequent interim period up through the date of dismissal, there were no disagreements with DAG on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of DAG, would have caused DAG to make reference thereto in its report on the Registrants financial statements for such years. Further, there were no reportable events as described in Item 304(a)(1)(iv)(B) of Regulation S-B occurring within the Registrant's two most recent fiscal years and the subsequent interim period up through the date of dismissal.

The audit report of DAG for the financial statements of the Registrant as of December 31, 2009, which audit report also includes the financial statements as of December 31, 2008, contained a separate paragraph stating:

"The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America which contemplate the continuation of the Company as a going concern. The Company has not established sufficient revenues to cover its operating costs, and as such, has incurred an operating loss since inception. Its ability to continue as a going concern is dependent upon the ability of the Company to generate profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern."

During the Registrant's two most recent fiscal years and the subsequent interim period up through the date of engagement of MKC, neither the Registrant nor anyone on its behalf consulted MKC regarding the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Registrant's financial statements. Further, MKC has not provided written or oral advice to the Registrant that was an important factor considered by the Registrant in reaching a decision as to any accounting, auditing or financial reporting issues.

The Registrant provided a copy of the foregoing disclosures to DAG prior to the date of the filing of this report and requested that DAG furnish it with a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the statements in this Report. A copy of the letter furnished in response to that request is filed as Exhibit 16.1 to this Form 8-K.

Item 9.01 Financial Statements and Exhibits.


(a) Not applicable


(b) Not applicable


(c) Not applicable


(d) Exhibits.


Exhibit No.





Letter from Davis Accounting Group, P.C., dated April 9, 2010, to the Securities and Exchange Commission regarding statements included in this Form 8-K.



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 thereunto duly authorized.



Date: April 7, 2010

Bloggerwave, Inc.




By: /s/ Ulrik Svane Thomsen



Ulrik Svane Thomsen



Its: President and Principal Executive Officer