-----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, SsCqEKxDMB4ClMOvWLTIbQZ5ppLM0KjVCPci0KKjHty/wPSj7GicP7CSYsC86Vso A4hfb/k3jWtzNtSHZ/tZdA== 0000950136-07-004818.txt : 20070710 0000950136-07-004818.hdr.sgml : 20070710 20070710103709 ACCESSION NUMBER: 0000950136-07-004818 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20070629 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20070710 DATE AS OF CHANGE: 20070710 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHINAWE COM INC CENTRAL INDEX KEY: 0001043222 STANDARD INDUSTRIAL CLASSIFICATION: FINANCE SERVICES [6199] IRS NUMBER: 954627285 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-29169 FILM NUMBER: 07971017 BUSINESS ADDRESS: STREET 1: HARTMAN & CRAVEN LLP STREET 2: 460 PARK AVE CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 2136507556 MAIL ADDRESS: STREET 1: HARTMAN & CRAVEN LLP STREET 2: 460 PARK AVE CITY: NEW YORK STATE: NY ZIP: 10022-1987 FORMER COMPANY: FORMER CONFORMED NAME: NEO MODERN ENTERTAINMENT CORP DATE OF NAME CHANGE: 20000125 8-K/A 1 file1.htm FORM 8-K/A


                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                          -----------------------------


                                   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): July 10, 2007 (June 29, 2007)

                                Chinawe.com Inc.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)

         California                      000-26169             95-462728
- --------------------------------    ------------------    ----------------------
(State or other jurisdiction of        (Commission            (IRS Employer
           incorporation)              File Number)         Identification No.)


Room 1304, Dongbao Tower, 767 Dongfeng Road East, Guangzhou, China      510600
- ------------------------------------------------------------------      ------
(Address of principal executive offices)                              (Zip Code)


       Registrant's telephone number, including area code (8620) 3821-0119
                                                          ----------------


- --------------------------------------------------------------------------------
          (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:

[ ] 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))





                             EXPLANATORY STATEMENT

The Current Report on Form 8-K filed by Chinawe.com Inc. with the Securities
and Exchange Commission on July 5, 2007 is hereby amended by adding in the
appropriate sub-section references to Item 4.01 thereof.

Item 4.01     Changes in Registrant's Certifying Accountant.

          (a) Following the reorganization of Moores Rowland Mazars (the "Former
              Auditors") on June 1, 2007, in which certain of its partners
              joined Mazars CPA Limited ("Mazars") and the Former Auditors
              changed its name to Moores Rowland, the Former Auditors resigned
              as the independent auditors of Chinawe.com Inc. (the "Company"),
              effective June 29, 2007. Moores Rowland Mazars had been the
              Company's auditors since March 7, 2003. The Company's Board of
              Directors (the "Board") accepted the resignation of the Former
              Auditors on June 29, 2007.

              The Former Auditors' audit report on the Company's consolidated
              financial statements for each of the past two fiscal years did not
              contain an adverse opinion or disclaimer of opinion and was not
              qualified or modified as to uncertainty, audit scope or accounting
              principles, except that the Former Auditors' report on the
              Company's consolidated financial statements for the fiscal year
              ended December 31, 2006 included an explanatory paragraph
              describing the uncertainty as to the Company's ability to continue
              as a going concern.

              During the Company's two most recent fiscal years and through the
              subsequent interim period on or prior to June 29, 2007, (a) there
              were no disagreements between the Company and the Former Auditors
              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 the Former
              Auditors, would have caused the Former Auditors to make reference
              to the subject matter of the disagreement in connection with its
              report; and (b) no reportable events as set forth in Item
              304(a)(1)(iv)(A) through (E) of Regulation S-B have occurred.

              The Company has provided the Former Auditors with a copy of the
              disclosures in this Current Report on Form 8-K prior to its filing
              with the Securities and Exchange Commission (the "SEC") and has
              requested that the Former Auditors furnish it with a letter
              addressed to the SEC stating whether the Former Auditors agree
              with the above statements and if not, stating the respects in
              which it does not agree. A copy of such letter, dated July 3,
              2007, is filed as Exhibit 16.1 hereto and is incorporated by
              reference herein.

          (b) As key members of the Former Auditors servicing the Company
              previously have joined Mazars, the Board appointed Mazars as the
              Company's new independent auditors (the "New Auditors"), effective
              from June 29, 2007.

              During the Company's two most recent fiscal years and subsequent
              interim period on or prior to June 29, 2007, the Company did not
              consult with the New Auditors regarding the application of
              accounting principles to a specified transaction, either completed
              or proposed, or any of the matters or events set forth in Item
              304(a)(2) of Regulation S-B.

Item 9.01     Financial Statements and Exhibits.

(d) Exhibits.

Exhibit 16.1  Letter from Moores Rowland, dated July 3, 2007, to the Securities
              and Exchange Commission.


                                       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.


Date: July 10, 2007                        CHINAWE.COM INC.

                                           By: /s/ Man Keung Wai
                                               -----------------
                                               Man Keung Wai
                                               Chief Executive Officer







                                       3



                                  EXHIBIT INDEX
                                  -------------


  Exhibit No.               Description
  -----------               -----------

  Exhibit 16.1              Letter from Moores Rowland, dated July 3, 2007, to
                            the Securities and Exchange Commission.



EX-16.1 2 file2.htm LETTER FROM MOORES ROWLAND 7/3/2007


[MOORES ROWLAND LOGO OMITTED]                  Chartered Accountants
                                               Certified Public Accountants

                                               34th Floor, The Lee Gardens
                                               33 Hysan Avenue
                                               Causeway Bay, Hong Kong

Our Ref.: DL/CS/C658/ABA/cs                    Tel (852) 2909 5600

July 3, 2007

Securities and Exchange Commission
100 F Street, NE
Washington DC 20459
United States

Dear Sirs,

CHINAWE.COM INC.

We have read Item 4.01(a) of Chinawe.com Inc.'s Form 8-K, which discusses the
resignation of Moores Rowland as its independent accountants, and we agree with
the statements made therein except for the last sentence of the first paragraph
and the last sentence of the fourth paragraph for which we have no basis to
agree or disagree.

Yours faithfully,

/s/ Moores Rowland

Moores Rowland
(formerly Moores Rowland Mazars)




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