-----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, PTsnNkJyRS1bolAGoo4miiCyp+saHYfBn/mulfcIBXKcifBVAcWTKyeFgYHzbBsG XdbIEEdVQZLPdb3u/F1lxA== 0001140361-06-009265.txt : 20060616 0001140361-06-009265.hdr.sgml : 20060616 20060616143707 ACCESSION NUMBER: 0001140361-06-009265 CONFORMED SUBMISSION TYPE: 6-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20060615 FILED AS OF DATE: 20060616 DATE AS OF CHANGE: 20060616 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SOIL BIOGENICS LTD CENTRAL INDEX KEY: 0001049576 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 650401897 STATE OF INCORPORATION: D8 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 6-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-26531 FILM NUMBER: 06909897 BUSINESS ADDRESS: STREET 1: PO BOX 48525, 595 BURRARD STREET STREET 2: VANCOUVER, BC CANADA CITY: V7X 1A2 STATE: A1 ZIP: 00000 BUSINESS PHONE: 604-687-4432 MAIL ADDRESS: STREET 1: PO BOX 48525, 595 BURRARD STREET STREET 2: VANCOUVER, BC CANADA CITY: V7X 1A2 STATE: A1 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: PATAGONIA GOLD CORP DATE OF NAME CHANGE: 20010705 6-K 1 form6k.txt SOIL BIOGENICS LIMITED 6-K 6-15-2006 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 6-K Report of Foreign Private Issuer Pursuant to Rule 13a-16 or 15d-16 Under the Securities Exchange Act of 1934 For the month of: June 2006 Commission PersonNameFile Number: 0-26531 SOIL BIOGENICS LIMITED (Name of Registrant) Marques de Urquijo 5, 5 B, 28008, Madrid, Spain (Address of Principal Executive Offices) Indicate by check mark whether the registrant PersonNamefiles or will PersonNamefile annual reports under cover of Form 20-F or Form 40-F: Form 20-F [X] Form 40-F [ ] Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): [ ] NOTE: Regulation S-T Rule 101(b)(1) only permits the submission in paper of a Form 6-K if submitted solely to provide an attached annual report to security holders. Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): [ ] NOTE: Regulation S-T Rule 101(b)(7) only permits the submission in paper of a Form 6-K if submitted to furnish a report or other document that the registrant foreign private issuer must furnish and make public under the laws of the jurisdiction in which the registrant is incorporated, domiciled or legally organized (the registrant's "home country"), or under the rules of the home country exchange on which the registrant's securities are traded, as long as the report or other document is not a press release, is not required to be and has not been distributed to the registrant's security holders, and, if discussing a material event, has already been the subject of a Form 6-K submission or other Commission filing on EDGAR. Indicate by check mark whether the registrant by furnishing the information contained in this Form, is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934. Yes [ ] No [X] If "Yes" is marked, indicate below the PersonNamefile number assigned to the registrant in connection with Rule 12g3-2(b): 82- ___________ . SOIL BIOGENICS LIMITED - ---------------------- Item 4.01 Changes in Registrant's Certifying Accountant Effective May 5, 2006, we dismissed our prior independent public accountant, Ernst & Young LLP and retained as our new independent public accountant Peterson Sullivan PLLC. Prior to May 5, 2006, Ernst & Young LLP had been our certifying independent public accountant since the transaction of Moore Stephens International member firm Ellis Foster Ltd. with Ernst & Young LLP in May 2005. Moore Stephens International member firm Ellis Foster Ltd. has been our certifying independent public accountant since March 2000. Ernst & Young LLP reported on our financial statements for the year ended December 31, 2004 and their report contained no adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles. The decision to change accountants was approved by the Company's Board of Directors. For the fiscal year 2004 and the subsequent period preceding the change, there were no disagreements between the Company and Ernst & Young LLP on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Ernst & Young LLP, would have caused it to make a reference to the subject matter of disagreements in connection with its report. There were no "reportable events" as that term is described in Item 304(a)(1)(v) of Regulation S-B for the fiscal year 2004 and any subsequent period. The Company has made the contents of this Form 6-K available to Ernst & Young LLP and has requested Ernst & Young LLP furnish it with a letter addressed to the Securities and Exchange Commission stating whether Ernst & Young LLP agrees or disagrees with, or wishes to clarify the Company's expression of their views. A copy of the letter from Ernst & Young LLP to the Securities and Exchange Commission is filed as Exhibit 16 to this Current Report on Form 6-K. Effective May 5, 2006, the Company engaged Peterson Sullivan PLLC as our new independent registered public accountants to audit our financial statements. The appointment of Peterson Sullivan PLLC was recommended and approved by our board of directors. During our last two most recent fiscal years and the subsequent interim period to date hereof, we have not consulted Peterson Sullivan PLLC regarding either: (1) the application of accounting principles to a specified transaction, either complete or proposed, or the type of audit opinion that might be rendered on our financial statements, or (2) any matter that was either the subject matter of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-B or a reportable event as described in Item 304(a)(1)(v) of Regulation S-B. Item 9.01 Financial Statements and Exhibits (d) Exhibits: The exhibits listed in the following Exhibit Index are filed as part of this Current Report on Form 6-K 16.0 Letter from Ernst & Young LLP dated as of June 15,2006. 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, thereunto duly authorized. SOIL BIOGENICS LIMITED Date: June 15, 2006 ------------- BY: /s/Agustin Gomez de Segura -------------------------- Agustin Gomez de Segura President and Director EX-16.0 2 ex16_0.txt EXHIBIT 16.0 ERNST & YOUNG Ernst & Young LLP Phone: 604 891-8200 Chartered Accountants Fax: 604 643-5422 Pacific Centre P.O. Box 10101 700 West Georgia Street Vancouver, Canada V7Y 1C7 June 15,2006 Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Gentlemen: We have read Item 4.01 of Form 6-K dated June 8, 2006 of SOIL BIOGENICS LIMITED (the "Company") and: - - We are in agreement with the statement made in the third sentence of paragraph one but we have no basis to agree or disagree with the statements made in the first and second sentences of this paragraph. We were informed of our dismissal on June 8, 2006. - - We are in agreement with the statements made in paragraphs three and four. - - We have no basis to agree or disagree with the statements made in paragraphs two and five. Yours truly, /s/ Ernst & Young LLP ERNST & YOUNG LLP -----END PRIVACY-ENHANCED MESSAGE-----