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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) June 27, 2011
CASTMOR RESOURCES LTD.
(Exact name of registrant as specified in its charter)
Nevada
(State or other jurisdiction of incorporation)
Commission file # 000-53310
(Commission File Number)
98-0471928
(IRS Employer Identification No.)
427 Princess Street, Suite 406
Kingston, ONK7L 5S9
(Address of principal executive offices and Zip Code)
(613) 617-5107
(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:
[ ] 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 THE REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Resignation of Independent Accountant.
On June 27, 2011, Chang Lee LLP resigned as our independent accountant. Chang
Lee LLP recently merged its operations with MNP LLP and the professional staff
and partners of Chang Lee LLP joined MNP LLP either as employees or partners of
MNP LLP and will continue to practice as members of MNP LLP.
The report of Chang Lee LLP regarding our financial statements for the fiscal
years ended August 31, 2010 and 2009 did not contain any adverse opinion or
disclaimer of opinion and was not qualified or modified as to uncertainty, audit
scope or accounting principles, except that such report on our financial
statements for the years ended August 31, 2010 and 2009 contained an explanatory
paragraph in respect to uncertainty as to our ability to continue as a going
concern. During the years ended August 31, 2010 and 2009 and during the period
from the end of the most recently completed fiscal year through June 27, 2011,
the date of resignation, there were no disagreements with Chang Lee LLP on any
matter of accounting principles or practices, financial statement disclosure or
auditing scope or procedures, which disagreements, if not resolved to the
satisfaction of Chang Lee LLP would have caused it to make reference to such
disagreements in its reports.
We provided Chang Lee LLP with a copy of this Current Report on Form 8-K prior
to its filing with the Securities and Exchange Commission and requested that
Chang Lee LLP furnish our company with a letter addressed to the Securities and
Exchange Commission stating whether it agrees with the above statements and, if
it does not agree, the respects in which it does not agree. A copy of such
letter, dated June 27, 2011, is filed as Exhibit 16.1 to this Current Report on
Form 8-K.
(b) Engagement of Independent Accountant.
Concurrent with the resignation of Chang Lee LLP, we engaged MNP LLP, as our
independent accountant. Prior to engaging MNP LLP, we did not consult with MNP
LLP regarding the application of accounting principles to a specific completed
or contemplated transaction or regarding the type of audit opinion that might be
rendered by MNP LLP on our financial statements, and MNP LLP did not provide any
written or oral advice that was an important factor considered by our company in
reaching a decision as to any such accounting, auditing or financial reporting
issue. The engagement of MNP LLP was approved by our board of directors.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
16.1 Letter from Chang Lee LLP regarding change in certifying accountant.
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.
CASTMOR RESOURCES LTD.
/s/ Alfonso Quijada
Alfonso Quijada,
President
Date: June 27, 201