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): September 27,
2010
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TARGET
ACQUISITIONS II, INC.
(Exact
name of registrant as specified in its charter)
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Delaware
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000-53329
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26-2895710
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(State
or other jurisdiction of incorporation)
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(Commission
File
Number)
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(IRS
Employer
Identification
No.)
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56
Laenani Street
Haiku,
HI 96708
(310)
396-1691
(Address
and telephone number of Registrant's principal
executive
offices and principal place of
business)
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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):
ྎ 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.
(a) Dismissal
or resignation of independent registered public accounting firm
On
September 23, 2010, the Company was notified by the U.S. Securities and Exchange
Commission that it had received a letter from the Company’s former audit firm,
M&K CPAs, PLLC (“M&K”), that M&K had ceased its relationship with
the Company and had resigned as the Company’s independent registered public
accounting firm.
The
report of M&K on the Company’s financial statements as of and for the year
ended December 31, 2008, contained no adverse opinion or disclaimer of opinion
nor was it qualified or modified as to uncertainty, audit scope, or accounting
principle, except that the report expressed a concern regarding the Company’s
ability to continue as a going concern. The Company has not filed a
Form 10-K for the year ended December 31, 2009 and, as a result, M&K has
expressed no opinion as to the Company’s financial statements as of and for the
year ended December 31, 2009.
During
the recent fiscal years ending ended December 31, 2009 and December 31, 2008 and
the subsequent period through June 30, 2010, there have been no
(i) disagreements with M&K on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to M&K’s satisfaction, would have caused
M&K to make reference to the subject matter of the disagreement(s) in
connection with its reports; or (ii) “reportable events” as defined in
Item 304(a)(1)(v) of Regulation S-K.
The
Company has provided M&K with a copy of the above disclosures and requested
that M&K furnish the Company with a letter addressed to the U.S. Securities
and Exchange Commission stating whether or not it agrees with the above
statement.
(b) New
independent registered public accounting firm
As of the
date of this report, the Company has not engaged any new independent public
accounting firm.
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.
TARGET
ACQUISITIONS II, INC.
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Dated:
September 28, 2010
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By:
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/s/ Geoffrey
Alison
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Geoffrey
Alison
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President
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