SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): November 26, 2012
HPC POS SYSTEM, CORP.
NEVADA 333-149188 26-0857573
(State or other (Commission File No.) (IRS Employer
jurisdiction) incorporation) Identification No.
c/o House of Mohan Corporation
6605 13th Place, N.W., Washington, D.C. 20012
(Address of principal executive officers) (Zip Code)
(Registrants telephone number, including area code)
(Former name or former address, if changes 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
[ ]Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
[ ]Soliciting material pursuant to Rule 14a-12(b) under the Exchange Act
(17 CFR 240.14a-12(b))
[ ]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))
Section 8 Other Events Item type 4.02(b) filing.
Comment 1: Please amend your report to include all of the information
required by Item 4.02(b) of Form 8-K, including disclosure of the following
The date on which you were advised or notified that disclosure should be
made or action taken to prevent future reliance on a previously issued audit
report or completed interim review;
Answer to Comment 1 for to question 5.
* The date on which HPC POS SYSTEM, CORP was advised or notified that
disclosure should be made is November 6, 2012.
* No comments or actions was requested nor required by the impendent accountant
by HPC POS System, Corp to taken any prevent future reliance on any previously
issued 10-K audit report.
* Only the completed interim reviews from the first quarter ending on December
31, 2011 and the Second Quarter ending on March 31, 2012 required action to be
taken in the form an amendment.
* The interim review for the third quarter ending in June 30, 2012, has been
completed and adjustment to financial statements and notes correctly state the
amended disclosure of un-reported loans and minority shareholder transactions,
which occurred in the First Quarter ending on December 31, 2011.
Comment 2: to question 5. Identification of the financial statements that
should no longer be relied upon;
A statement of whether the audit committee, or the board of directors in the
absence of an audit committee, or authorized officer or officers, discussed with
the independent accountant the matters disclosed in the filing pursuant to this
Only the completed interim reviews from the first quarter ending on December 31,
2011 and the Second Quarter ending on March 31, 2012 required action to be taken
in the form an amendment
Comment 3: to question 5: A brief description of the information provided by
Answer to Comment 2 for to question 5. The only direction provided by the
accountant was to file an 8K declaring the previous interim reviews could not be
Answer to Comment 4 for to question 5: A statement of whether the audit
committee, or the board of directors in the absence of an audit committee, or
authorized officer or officers, discussed with the independent accountant the
matters disclosed in the filing pursuant to this Item 4.02(b).
Answer to Comment 4 for to question 5. Pursuant to the filing of the
Item 4.02(b), the independent accountant pursued resigning as the companys
independent accountant without any discussion related to matters of disclosure
with the board of directors.
Question 6: Please tell us whether you intend to file restated financial
statements. If so, tell us how and when you intend to do so.
Answer to question 6: HPC POS SYSTEM, CORP will file the June 30, 2012
third quarter 10-Q on November 27, 2012, as an Edgar filing.
Item 9.01 Financial Statements and Exhibits.
Pursuant to the requirements of the Securities and Exchange Act of 1934,
Registrant has duly caused this report to be signed on its behalf of the
undersigned hereunto duly authorized.
November 26, 2012
HPC POS SYSTEM, CORP.
/s/ Melvin W. Coles
By: MELVIN W. COLES, PRESIDENT