Green Energy Group Inc Form 8-K

0001000459-11-000007.txt : 20111114 0001000459-11-000007.hdr.sgml : 20111111 20111114072607 ACCESSION NUMBER: 0001000459-11-000007 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 4 CONFORMED PERIOD OF REPORT: 20111114 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20111114 DATE AS OF CHANGE: 20111114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GREEN ENERGY GROUP INC. CENTRAL INDEX KEY: 0001000459 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 650538051 STATE OF INCORPORATION: FL FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-23617 FILM NUMBER: 111197701 BUSINESS ADDRESS: STREET 1: 1150 S US HIGHWAY ONE STREET 2: SUITE 301 CITY: JUPITER STATE: FL ZIP: 33477-7236 BUSINESS PHONE: 561-249-1354 MAIL ADDRESS: STREET 1: PO BOX 3082 CITY: TEQUESTA STATE: FL ZIP: 33469-1000 FORMER COMPANY: FORMER CONFORMED NAME: ECOM ECOM COM INC DATE OF NAME CHANGE: 19990128 FORMER COMPANY: FORMER CONFORMED NAME: US AMATEUR SPORTS INC DATE OF NAME CHANGE: 19950912 8-K 1 geg4018k111111.htm GREEN ENERGY GROUP - FORM 8-K Green Energy Group Inc Form 8-K

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): November 11, 2011

(f/k/a eCom eCom.com, Inc.

(Exact name of Registrant as specified in its charter)

            Florida                            000-23617                      65-0538051
(State or other jurisdiction         (Commission                          (IRS Employer
of incorporation)                         File No.)                         Identification No.)

1150 S US Highway 1 Suite 302
Jupiter, FL 33477-7236
561-249-1354

(Address and Telephone Number of Principal Executive Offices)

n/a

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.

Previous independent registered public accounting firm

On October 6, 2010 Green Energy Group, Inc. (the "Company", "GEG") authorized the termination of its audit firm D. Brooks and Associates CPA's, P.A. ("Brooks") as the Company's independent registered public accounting firm. On November 9, 2011 Alan R. Swift, CPA, P.A. ("Swift") was appointed to serve as the Company's independent registered public accounting firm by the Company's audit committee.

Brooks had been appointed on August 5, 2010 to serve as the Registrant's independent registered public accounting firm to audit the Registrant's financial statements for the Registrant's fiscal years ended May 31, 2008, 2009 and 2010 and to issue a report on the Registrant's financial statements for such fiscal years. Brooks' report on the Company's financial statements for the fiscal year ended May 31, 2010 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles.

During the Company's most recent fiscal year and the subsequent interim period preceding its dismissal, there were (i) no disagreements with Brooks 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 Brooks, would have caused it to make reference to the subject matter of the disagreements in its reports on the consolidated financial statements of the Company; and (ii) no reportable events as defined in Item 304(a)(1)(iv) of Regulation S-K and Item 304(a)(1)(v), respectively.

The Company provided Brooks with a copy of this Form 8-K prior to its filing with the U.S. Securities and Exchange Commission ("SEC") and requested Brooks to furnish to the Company a letter addressed to the SEC stating that it agrees with the statements made above. A copy of the letter from Brooks is attached in Exhibit 16.1.

New independent registered public accounting firm

On November 9, 2011, the audit committee of the Company's Board of Directors authorized the appointment of the firm Alan R. Swift, CPA, P.A. ("Swift") to serve as the Registrant's independent registered public accounting firm for the fiscal year ending May 31, 2011.

During the Company's two most recent fiscal years and the subsequent interim period preceding November 9, 2011, neither the Company nor anyone on its behalf consulted Swift regarding either: (i) 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 consolidated financial statements, and no written report or oral advice was provided to the Company that Swift concluded was an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a disagreement or reportable event as defined in Item 304(a)(1)(iv) of Regulation S-K and Item 304(a)(1)(v), respectively.

Item 9.01 Financial Statements and Exhibits

(a)	Financial Statements of Businesses Acquired.

Not applicable.

(b)	Pro Forma Financial Information.

Not applicable.

(c)	Shell Company Transactions.

Not applicable.

(d)

Exhibits

Exhibit No.	Description of Exhibit
16.1	Letter from D. Brooks and Associates CPA's P.A.

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: November 11, 2011

	Green Energy Group, Inc. f/k/a eCom eCom.com, Inc.


	By:	/s/ Richard C. Turner
		Treasurer and Chief Financial Officer

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November 11, 2011

Securities and Exchange Commission

100 F Street NE

Washington, D.C. 20549

Re: Green Energy Group, Inc. f/k/a eCom eCom.com, Inc.

We have read Item 4.01 of Green Energy Group, Inc.'s Form 8-K dated November 11, 2011 and agree with the statements contained therein, insofar as they apply to D. Brooks and Associates CPA's, P.A..

Very truly yours,

/s/ D. Brooks and Associates CPA's, P.A.

D. Brooks and Associates CPA's, P.A.

West Palm Beach, FL

D. Brooks and Associates CPA's P.A. 8918 Marlamoor Lane, West Palm Beach, FL 33412   --  (954) 592-2507

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