SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): January 25, 2013
(Exact Name of Registrant as Specified in Its Charter)
Nevada 33-56574 25-1605848
(State of incorporation) (Commission File Number) (IRS Employer ID Number)
1600 West Golf Course, Midland, TX 79701
(Address of principal executive offices)
(Issuer's telephone number)
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
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
[ ] 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.
On January 25, 2013, the Board of Directors of the Company was notified by its
registered independent certified public accounting firm, S. W. Hatfield, CPA
(SWHCPA) of Dallas, Texas that, due to the partner rotation rules and
regulations of the U. S. Securities and Exchange Commission and Sarbanes-Oxley
Act of 2002, SWHCPA is unable to continue as the Company's auditor and has
resigned, effective immediately.
The Company's Board of Directors has accepted the resignation of SWHCPA.
No accountant's report on the financial statements for either of the past two
(2) years contained an adverse opinion or a disclaimer of opinion or was
qualified or modified as to uncertainty, audit scope or accounting principles,
except for a going concern opinion expressing substantial doubt about the
ability of the Company to continue as a going concern.
During the Company's two most recent fiscal years (ended September 30, 2012 and
2011) and from October 1, 2012 to the date of this Report, there were no
disagreements with SWHCPA on any matter of accounting principles or practices,
financial disclosure, or auditing scope or procedure. For the years ended
September 30, 2012 and 2011, and from October 1, 2012 through the date of this
report, there were no "reportable events" as that term is described in Item
304(a)(1)(v) of Regulation S-K.
The Company provided SWHCPA with a copy of the foregoing disclosure and
requested SWHCPA to furnish the Company with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the statements
made therein. A copy of SWHCPA's letter dated February 1, 2013 is filed as
Exhibit 16.1 to this Current Report on Form 8-K.
ENGAGEMENT OF GOLDMAN ACCOUNTING SERVICES, CPA, PLLC
On January 28, 2013, the Company's Board of Directors approved the engagement of
Goldman Accounting Services, CPA, PLLC of Suffern, NY (Goldman) as the Company's
new registered independent public accounting firm to audit the Company's
financial statements for the year ended September 31, 2013. Pursuant to SEC
Release 34-42266, Goldman will also review the Company's financial statements to
be included in Quarterly Reports on Form 10-Q, effective with the quarter ended
December 31, 2012.
The Company did not consult with Goldman at any time prior to January 28, 2013,
including the Company's two most recent fiscal years ended September 30, 2012
and 2011, and the subsequent interim periods through the date of this Report,
with respect to the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit opinion that
might be rendered on the Company's financial statements, or any other matters or
reportable events set forth in Item 304(a)(1)(v) of Regulation S-K.
ITEM 9.01 - FINANCIAL STATEMENTS AND EXHIBITS.
16.1 Letter from S. W. Hatfield, CPA
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.
Dated: February 1, 2013 By: /s/ Glenn A. Little
Glenn A. Little
President, Chief Executive Officer,
Chief Financial Officer and Director