-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, HnVQekRYImpTGWxfdL2ltvMtVfl7Q4hKDTWWpXJDXzm/YTSJDH87Qt47RmAkJwkB 8ZZgeuVfSx0ZVW+oeAOwUw== 0001185185-05-000110.txt : 20050314 0001185185-05-000110.hdr.sgml : 20050314 20050311191830 ACCESSION NUMBER: 0001185185-05-000110 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20050225 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20050314 DATE AS OF CHANGE: 20050311 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ADVANCED OPTICS ELECTRONICS INC CENTRAL INDEX KEY: 0001020657 STANDARD INDUSTRIAL CLASSIFICATION: OPTICAL INSTRUMENTS & LENSES [3827] IRS NUMBER: 880365136 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-24511 FILM NUMBER: 05676818 BUSINESS ADDRESS: STREET 1: 8301 WASHINGTON NE #4 STREET 2: STE F CITY: ALBUQUERQUE STATE: NM ZIP: 87113 BUSINESS PHONE: 5057977878 MAIL ADDRESS: STREET 1: 8301 WASHINGTON NE STREET 2: #4 CITY: ALBUQUERQUE STATE: NM ZIP: 87113 8-K/A 1 adot8ka031105.txt ADOT 8KA 031105 SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K/A (Amendment No. 2) Current Report Pursuant To Section 13 or 15 (d) of the Securities Exchange Act of 1934 Date of Report (date of earliest event reported): February 25, 2005 ADVANCED OPTICS ELECTRONICS, INC. (Exact Name of Registrant as Specified in its Charter) Nevada (State or Other Jurisdiction of Incorporation) 0-24511 88-0365136 (Commission File Number) (IRS Employer Identification No.) 8301 Washington NE, Suite 5 Albuquerque, NM 87113 (Address of Principal Executive Offices, Including Zip Code) (505) 797-7878 (Registrant's Telephone Number, Including Area Code) ITEM 4.01. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT Effective February 25, 2005, the Board of Directors of the Company approved the dismissal of Singer Lewak Greenbaum & Goldstein LLP as its independent auditors. From January 13, 2005, when they were engaged, through February 25, 2005, there have been no disagreements with Singer Lewak Greenbaum & Goldstein LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. From January 13, 2005, when they were engaged, through February 25, 2005, there have been no reportable events as defined in Regulation S-B Item 304 (a) (1) (iv). The Registrant has requested that Singer Lewak Greenbaum & Goldstein LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated March 11 , 2005, is filed as Exhibit 16.1 of this Form 8-K ITEM 9.01 EXHIBITS 16.1 Letter from Singer Lewak Greenbaum & Goldstein LLP dated March 11 , 2005. 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. ADVANCED OPTICS ELECTRONICS, INC. Date: February 25, 2005 BY: /s/ John J. Cousins ------------------------ John J Cousins Vice President, Finance EX-16 2 ex161.txt EX161 Exhibit 16.1 March 11, 2005 Securities and Exchange Commission Washington, D.C. 20549 Commissioners: We have read Advanced Optics Electronics, Inc.'s statements included under Item 4.01 of its Form 8-K/A Amendment 2 for February 25, 2005 and we agree with such statements concerning our firm. /s/ SINGER LEWAK GREENBAUM & GOLDSTEIN LLP -----END PRIVACY-ENHANCED MESSAGE-----