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EX-16.1 - EXHIBIT 23.1 AUDITOR'S CONSENT - Apollo Acquisition Corpf8k092413_ex16z1.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 event reported):  September 18, 2013



APOLLO ACQUISITION CORPORATION

(Exact Name of Registrant as Specified in Charter)



Cayman Islands

000-54179

N/A

(State or Other Jurisdiction of Incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)

 

 

 

 

800 E. Colorado Blvd., Suite 888

Pasadena, CA 91101

 

(Address of Principal Executive Offices)

 

Registrant’s telephone number, including area code:

(626) 683-9120


N/A

(Former Name of 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


Effective as of September 18, 2013, Apollo Acquisition Corporation, a Cayman Islands exempted company (the “Company”) dismissed PMB Helin Donovan, LLP (“PMB”) as the Company’s independent registered public accounting firm.  The dismissal of PMB was approved by the Company’s board of directors (“Board”).


The reports of PMB on the financial statements of the Company for the fiscal years ended June 30, 2012 and 2011, did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that such reports included an explanatory paragraph with respect to the Company’s ability, in light of its lack of revenues and history of losses, to continue as a going concern.

 

During the fiscal years ended June 30, 2012 and 2011, and through September 18, 2013, there were no (a) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) with PMB on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to PMB’s satisfaction, would have caused PMB to make reference to the subject matter thereof in connection with its reports for such years; or (b) reportable events, as described under Item 304(a)(1)(v) of Regulation S-K.


The Company provided PMB with a copy of the disclosures it is making in this Current Report on Form 8-K and requested from PMB a letter addressed to the Securities and Exchange Commission indicating whether it agrees with such disclosures.  A copy of PMB’s letter dated September 20, 2013 is filed herewith as Exhibit 16.1.


Contemporaneous with the determination to dismiss PMB, the Company engaged KLJ & Associates, LLP (“KLJ”) as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2013, also to be effective immediately, and include the review of the Company’s fiscal quarters ended September 30, 2013, December 31, 2013 and March 31, 2014.


During the fiscal years ended June 30, 2012 and 2011, and through September 18, 2013, neither the Company nor anyone on its behalf has previously consulted with KLJ regarding either (a) 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, and neither a written report was provided nor oral advice was provided to the Company that KLJ concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (b) any matter that was either the subject of a disagreement (as defined in paragraph 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph 304(a)(1)(v)) of Regulation S-K).


Item 9.01.

Financial Statements and Exhibits.


(d) Exhibits


Exhibit No.

 

Description

16.1

 

Letter from PMB Helin Donovan, LLP to the Securities and Exchange Commission dated September 20, 2013




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.



Date:  September 24, 2013

APOLLO ACQUISITION CORPORATION


By:       /s/ Jianguo Xu                                      

Name:  Jianguo Xu

Title:  Chief Executive Officer