-----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, SduWlYT/I/9BIK2cm6lQPpPLRLsRP66TgnYpjhY4c6xiLmulICQfbnApHambx/fU LOAucFfuuK+Zo5tzh3Zm5g== 0001144204-09-028185.txt : 20090522 0001144204-09-028185.hdr.sgml : 20090522 20090519103135 ACCESSION NUMBER: 0001144204-09-028185 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20090518 ITEM INFORMATION: Changes in Registrant's Certifying Accountant FILED AS OF DATE: 20090519 DATE AS OF CHANGE: 20090519 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SecureLogic Corp CENTRAL INDEX KEY: 0001098875 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 860866757 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-28099 FILM NUMBER: 09838511 BUSINESS ADDRESS: STREET 1: 165 WESTRIDGE DR CITY: WATSONVILLE STATE: CA ZIP: 95076 BUSINESS PHONE: 8317616200 MAIL ADDRESS: STREET 1: 165 WESTRIDGE DR CITY: WATSONVILLE STATE: CA ZIP: 95076 FORMER COMPANY: FORMER CONFORMED NAME: Monterey Bay Tech, Inc. DATE OF NAME CHANGE: 20050406 FORMER COMPANY: FORMER CONFORMED NAME: ALADDIN SYSTEMS HOLDINGS INC DATE OF NAME CHANGE: 19991112 8-K 1 v150172_8-k.htm CURRENT REPORT Unassociated Document
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: May 18, 2009

BAY ACQUISITION CORP.
(Name of Registrant as specified in its charter)

SECURELOGIC CORP.
(Former Name of Registrant)

Nevada
  
000-28099
  
77-0571784
(State or other jurisdiction
of incorporation or organization)
  
(Commission File No.)
  
(IRS Employer
Identification No.)

420 Lexington Avenue
Suite 2320
New York, NY 10170
(212) 661-6800
(Address and telephone number of principal executive offices)


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.

The Board of Directors of the Registrant (the “Company”) approved the engagement of Bagell, Josephs, Levine & Company, LLC as its independent auditors for the year ended December 31, 2008.  The Company did not consult with Bagell, Josephs, Levine & Company, LLC on any matters prior to their retention regarding the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company’s financial statements.

Brightman Almagor & Co., a member firm of Deloitte Touche Tohmatsu, based in Israel was not able to act as the Company’s auditors for the year ended December 31, 2008 due to the Company no longer having an operation in Israel.  Brightman Almagor & Co., audited the Company’s financial statements for the years ended December 31, 2006 and December 31, 2007. Brightman Almagor & Co.’s report on our financial statements for such years ended December 31, 2006 and December 31, 2007 did not contain an adverse opinion or a disclaimer of opinion nor was it qualified or modified as to uncertainty, audit scope or accounting principle.

There have been no disagreements with Brightman Almagor & Co., 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 Brightman Almagor & Co., would have caused them to make reference thereto in their report on the financial statements for such years.

During the most recent fiscal year and through there date hereof there have been no reportable events as outlined in Regulation S-B Item 304 (a)(1)(iv).

The Company has requested that Brightman Almagor & Co., furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements.
 
 
 
SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.


Dated:  May 18, 2009
 
Bay Acquisition Corp.
 
 
/s/ Paul Goodman
By: Paul Goodman, President
 
 
 
 
 

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