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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): May 21, 2013
CME Realty, Inc.
(Exact name of registrant as specified in its charter)
Nevada 333-187855 46-2084743
(state or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification Number)
10300 W. Charleston Blvd - Suite 123
Las Vegas, NV 89135
(address of principal executive offices) (zip code)
702-683-3334
(registrant's telephone number, including area code)
Not Applicable
(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):
[ ] 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 REGISTRANT'S CERTIFYING ACCOUNTANT
(1) PREVIOUS INDEPENDENT ACCOUNTANTS:
a. On May 21, 2013, the Company dismissed the registered independent public
accountant, DKM Certified Public Accountants, of Clearwater Florida
("DKM").
b. DKM's report on the financial statements for the year ended February 28,
2013 and the period from August 10, 2012 (inception) through February 28,
2013 contained no adverse opinion or disclaimer of opinion and was not
qualified or modified as to audit scope or accounting, except that the
report contained an explanatory paragraph stating that there was
substantial doubt about the Company's ability to continue as a going
concern.
c. Our Board of Directors participated in and approved the decision to change
independent accountants. Through the period covered by the financial audits
for the year ended February 28, 2013 and through the current date, there
have been no disagreements with DKM on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements if not resolved to the satisfaction of DKM
would have caused them to make reference thereto in their report on the
financial statements. During the periods covered by the financial statement
audits for the year ended February 28, 2013 and through the interim period
May 21, 2013 (the date of dismissal), there have been no disagreements with
DKM on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements
if not resolved to the satisfaction of DKM would have caused them to make
reference thereto in their report on the financial statements.
d. We have authorized DKM to respond fully to the inquiries of the successor
accountant
e. During the years ended February 28, 2013 and the interim period through May
21, 2013, there have been no reportable events with us as set forth in Item
304(a)(1)(iv) of Regulation S-K.
f. The Company provided a copy of the foregoing disclosures to DKM prior to
the date of the filing of this Report and requested that DKM furnish it
with a letter addressed to the Securities & Exchange Commission stating
whether or not it agrees with the statements in this Report. A copy of such
letter is filed as Exhibit 16.1 to this Form 8-K.
(2) SUCCESSOR INDEPENDENT ACCOUNTANTS:
a. On May 21, 2013, the Company engaged Messineo & Co, CPAs, LLC ("M&Co") of
Clearwater, Florida, as its new registered independent public accountant.
During the year ended February 28, 2013 and prior to May 21, 2013 (the date
of the new engagement), we did not consult with M&Co regarding (i) the
application of accounting principles to a specified transaction, (ii) the
type of audit opinion that might be rendered on the Company's financial
statements by M&Co, in either case where written or oral advice provided by
M&Co would be an important factor considered by us in reaching a decision
as to any accounting, auditing or financial reporting issues or (iii) any
other matter that was the subject of a disagreement between us and our
former auditor or was a reportable event (as described in Items
304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.
b. Exhibits
Number Exhibit
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16.1 Letter from DKM Certified Public Accountants, dated May 21, 2013,
regarding Change in Certifying Accountant. (Filed herewith.)
2
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.
CME REALTY, INC.
Dated: May 21, 2013 /s/ Carlos Espinosa
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CARLOS ESPINOSA
Chief Executive Officer
