UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
AMENDMENT NO. 2 TO
FORM 8-K/A
CURRENT REPORT PURSUANT
TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported)
August 10, 2009
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Bosco Holdings, Inc.
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(Exact Name of Registrant as Specified in Its Charter)
Nevada
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(State or Other Jurisdiction of Incorporation)
333-144509 98-0534794
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(Commission File Number) (IRS Employer Identification No.)
26 Utkina Street, Suite 10
Irkutsk, Russia 664007
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(Address of Principal Executive Offices) (Zip Code)
7-3952-681-878
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(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 (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.
(a) On August 10, 2009, Board of Directors of the Registrant dismissed
Moore & Associates Chartered, its independent registered public account firm.
On the same date, August 10, 2009, the accounting firm of Seale and Beers,
CPAs was engaged as the Registrant's new independent registered public
account firm. The Board of Directors of the Registrant and the Registrant's
Audit Committee approved of the dismissal of Moore & Associates Chartered and
the engagement of Seale and Beers, CPAs as its independent auditor. None of
the reports of Moore & Associates Chartered on the Company's financial
statements for either of the past two years or subsequent interim period
contained an adverse opinion or disclaimer of opinion, or was qualified or
modified as to uncertainty, audit scope or accounting principles, except that
the Registrant's audited financial statements contained in its Form 10-K for
the fiscal year ended March 31, 2009 a going concern qualification in the
registrant's audited financial statements.
During the registrant's two most recent fiscal years and the subsequent
interim period through to its dismissal on August 10, 2009, there were no
disagreements with Moore and Associates, Chartered whether or not resolved,
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which, if not resolved to Moore
and Associates, Chartered's satisfaction, would have caused it to make
reference to the subject matter of the disagreement in connection with its
report on the registrant's financial statements. Further, during the
Registrant's two most recent fiscal years, the subsequent interim periods
thereto, and through the Dismissal Date, there were no reportable events (as
defined in Item 304(a)(1)(v) of Regulation S-K).
The PCAOB revoked the registration of Moore and Associates, Chartered on August 27, 2009 because of violations of PCAOB rules and auditing standards in auditing the financial statements, PCAOB rules and quality controls standards, and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and noncooperation with a Board investigation.
We were unable to obtain an amended Exhibit 16 letter for an amended Form 8-K. Mr. Moore has stated to us that on advice from counsel he will not be issuing any 16.1 letters.
b) On August 10, 2009, the registrant engaged Seale and Beers, CPAs as its
independent accountant. During the two most recent fiscal years and the
interim periods preceding the engagement, the registrant has not consulted
Seale and Beers, CPAs regarding any of the matters set forth in Item
304(a)(2) of Regulation S-K.
ITEM 9.01 FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
c) Exhibits
Not applicable
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.
Bosco Holdings, Inc.
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Registrant
/s/ Alexander Dannikov
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By: Alexander Dannikov
Its: President
Dated: September 15, 2009