Attached files
file | filename |
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EX-99.1 - SKYSTAR BIO-PHARMACEUTICAL CO | v205591_ex99-1.htm |
EX-16.1 - SKYSTAR BIO-PHARMACEUTICAL CO | v205591_ex16-1.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
December
17, 2010 (December 13, 2010)
Date of
Report (Date of earliest event reported)
SKYSTAR
BIO-PHARMACEUTICAL COMPANY
(Exact
name of registrant as specified in its charter)
Nevada
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001-34394
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33-0901534
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(State
or other jurisdiction of
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(Commission
File Number)
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(IRS
Employer Identification No.)
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incorporation)
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Rm.
10601, Jiezuo Plaza, No.4, Fenghui Road South,
Gaoxin
District, Xi’an, Shaanxi Province, P.R. China
(Address
of principal executive offices)
(8629)
8819-3188
Registrant’s
telephone number, including area code
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
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Soliciting material pursuant to
Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|
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
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Changes
in Registrant’s Certifying
Accountant.
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The
registrant terminated Frazer Frost, LLP (“Frazer Frost”) as our independent
auditors effective as of December 13, 2010. This action was approved
by the Audit Committee of our Board of Directors and ratified by our
Board.
The
reports of Frazer Frost on our financial statements as of December 31, 2009 and
2008 and for the years ended December 31, 2009 and 2008 did not contain an
adverse opinion or a disclaimer of opinion, and were not qualified or modified
as to uncertainty, audit scope, or accounting principles.
In
connection with the audits of our financial statements for the fiscal periods
ended December 31, 2009 and 2008 and through the date of this Form 8-K, there
were: (i) no disagreements between the Company and Frazer Frost on any
matters of accounting principles or practices, financial statement disclosure,
or auditing scope or procedures, which disagreements, if not resolved to the
satisfaction of Frazer Frost, would have caused Frazer Frost to make reference
to the subject matter of the disagreement in its reports on our financial
statements for such periods, and (ii) no reportable events within the meaning
set forth in Item 304(a)(1)(v) of Regulation S-K.
On
December 14, 2010, we engaged Crowe Horwath LLP (“Crowe Horwath”) as our
independent registered accounting firm. During our two (2) most
recent fiscal periods ended December 31, 2009 and 2008, we did not consult with
Crowe Horwath 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 registrant’s financial statements, and Crowe
Horwath did not provide either a written report 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 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.
We
provided Frazer Frost a copy of the disclosures contained herein and requested
that Frazer Frost furnish us with a letter addressed to the Securities and
Exchange Commission stating whether or not Frazer Frost agrees with our
statements in this Item 4.01. A copy of the letter dated
December 17, 2010, furnished by Frazer Frost in response to that request, is
filed as Exhibit 16.1 to this Current Report.
A copy of the press release regarding this change is filed as Exhibit
99.1 to this Current Report.
Item 9.01
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Financial
Statements and Exhibits.
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(d)
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Exhibits
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Exhibit No.
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Exhibit Description
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16.1
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Letter
from Frazer Frost, LLP to the U.S. Securities and Exchange Commission,
dated December 17, 2010
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99.1
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Press Release, December 15, 2010 |
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.
Skystar
Bio-Pharmaceutical Company
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(Registrant)
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Date:
December 17, 2010
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/s/ Michael H. Lan
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Name:
Michael H. Lan
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Title:
Chief Financial Officer
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