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EX-16.1 - Todays Alternative Energy Corpv207609_ex16-1.htm

 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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 reported): January 5, 2011
 
TODAYS ALTERNATIVE ENERGY CORPORATION
 
(Exact name of registrant as specified in its charter)
 

 
 
Nevada
 
001-32044
 
16-1576984
           
 
(State or other jurisdiction
 
Commission
 
(IRS Employer
 
of incorporation)
 
file number
 
Identification No.)

 
857 Post Road
Suite 397
Fairfield, CT 06824
 
Registrant’s telephone number, including area code: (888) 880-0994
 


(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):
 
o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
   
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
   
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
   
o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))


 

Item 4.01 Change in Registrant’s Certifying Accountant.

 
On January 5, 2011, the board of directors of Todays Alternative Energy Corporation (the “Company”) approved the dismissal of Frumkin, Luikin & Zaidman CPAs (“FL&Z”) as the Company’s independent registered public accounting firm.  FL&Z’s dismissal was effective immediately.
 
FL&Z has not issued a report on the financial statements of the Company for each of the two most recent fiscal years.

During the fiscal years ended October 31, 2009 and 2008, and the subsequent period through January 5, 2011, there were no reportable events as that term is described in Item 304(a)(1)(v) of Regulation S-K.

On January 5, 2011, the Company provided FL&Z with a copy of the disclosures it is making in response to Item 4.01 on this Form 8-K, and has requested that FL&Z furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements.  A copy of the letter, dated January 7, 2011, is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Current Report on Form 8-K.

On January 5, 2011, the Company engaged RBSM LLP (“RBSM”) as its independent registered public accounting firm for the Company’s fiscal year ended October 31, 2010. The change in the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors on January 5, 2011.
 
During the years ended October 31, 2009 and 2008 and the subsequent interim period through January 5, 2011, the Company did not consult with RBSM regarding either (i) the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company’s financial statements or (ii) any matter that was either the subject of a disagreement or a reportable event identified in response to (a)(1)(v) of Item 304 of Regulation S-K.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

Exhibit
Number
 
 
Description
16.1
 
Letter from Frumkin, Lukin & Zaidman CPAs dated January 7, 2011.

 

 
 
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.
 

 
Todays Alternative Energy Corporation
   
Date: January 7, 2011
By:  /s/ Len Amato                                        
 
Len Amato
 
President, Chief Executive Officer and
 
Chairman