-----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, MOF0ZGKVLSg3BTQSVeNnK5GKOLrgzjbigCcKAnZskRCq98gdS4wQPzOIm8I2ezAQ QpLC3haaQBZGHNrqprp47A== 0001414905-09-000074.txt : 20091014 0001414905-09-000074.hdr.sgml : 20091014 20091014164906 ACCESSION NUMBER: 0001414905-09-000074 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20091013 ITEM INFORMATION: Changes in Registrant's Certifying Accountant FILED AS OF DATE: 20091014 DATE AS OF CHANGE: 20091014 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lumonall Inc. CENTRAL INDEX KEY: 0001099561 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL INORGANIC CHEMICALS [2810] IRS NUMBER: 841517404 STATE OF INCORPORATION: NV FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-28315 FILM NUMBER: 091119564 BUSINESS ADDRESS: STREET 1: 3565 KING ROAD CITY: KING CITY STATE: A6 ZIP: L7B 1M3 BUSINESS PHONE: 905-833-9845 MAIL ADDRESS: STREET 1: PO BOX 164 CITY: KING CITY STATE: A6 ZIP: L7B 1A5 FORMER COMPANY: FORMER CONFORMED NAME: Midland International CORP DATE OF NAME CHANGE: 20050921 FORMER COMPANY: FORMER CONFORMED NAME: AZONIC CORP DATE OF NAME CHANGE: 19991123 8-K/A 1 lunlform8ka1oct13-2009.htm lunlform8ka1oct13-2009.htm
 


 

 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549

Amendment No. 1

FORM 8-K/A


CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934


DATE OF EARLIEST REPORTED EVENT –October 1, 2009


LUMONALL INC.
(Exact name of Registrant as specified in its charter)


NEVADA
0-28315
13-1026995
(State or other jurisdiction of incorporation)
(Commission File
Number)
(IRS Employer Identification
Number)


3565 King Road, Suite 102
King City, Ontario, Canada L7B 1M3
(Address of principal executive offices)


(905) 833-9845
(Registrant’s telephone number, including area code)



 
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
   
 
Soliciting material pursuant to Rule 14a-12 under the Exchange Act
   
 
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act
   
 
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act



Explanatory Note: This Amendment No. 1 amends the Current Report on Form 8-K filed on October 6, 2009 to supplement the disclosure included under Item 4.01 thereof.



 


 
 

 
 


Item 4.01  Change in Registrant’s Certifying Accountant

On October 2, 2009, Lumonall, Inc. ("the Company") received notice that its current auditors, Rotenberg and Co., LLP, had resigned in connection with their merger with EFP Group.  The Company has engaged the new firm resulting from the merger, EFP Rotenberg, LLP, to continue as the Company's independent registered public accounting firm.  All of the partners and employees of Rotenberg and Co., LLP and EFP Group have joined the new firm, EFP Rotenberg, LLP.

The reports of Rotenberg and Co., LLP as of and for the years ended March 31, 2009 and 2008 contained an explanatory paragraph indicating that there was substantial doubt as to the Company's ability to continue as a going concern.  Other than such qualification, no report of Rotenberg and Co., LLP for the past two years and the subsequent interim period preceding the resignation of Rotenberg and Co., LLP contained an adverse opinion or disclaimer of opinion, or were qualified or modified as to uncertainty, audit scope, or accounting principles.  During the Company's two most recent fiscal years and the subsequent interim period preceding the resignation of Rotenberg and Co., LLP, there were no disagreements with Rotenberg and Co., LLP 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 Rotenberg would have caused it to make reference to such disagreement in its reports.

On October 9, 2009, with the approval of the Audit Committee of the Company’s Board of Directors, EFP Rotenberg, LLP was engaged as the Company's independent registered public accountant effective concurrent with the merger.  Prior to such engagement, during the two most recent fiscal years, the Company has not consulted EFP Rotenberg, LLP on any matter.

The Company provided Rotenberg and Co., LLP with a copy of this Current Report on Form 8-K/A prior to its filing with the Securities and Exchange Commission (“SEC”) and requested that Rotenberg and Co., LLP furnish the Company with a letter addressed to the SEC stating whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree, a copy of which is filed as Exhibit 16.1 herewith.


Exhibits

16.1           Letter from Rotenberg and Co., LLP to the U.S. Securities and Exchange Commission
 

 
 

 
 

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, Lumonall Inc. has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
 
 
Lumonall Inc.
 
       
Date: October 14, 2009
By:
/s/  Gary Hokkanen
 
   
Name: Gary Hokkanen
 
   
Title: Chief Financial Officer 
 
       


 
 

 


EX-16.1 2 lunlexhibit16_1oct13-2009.htm lunlexhibit16_1oct13-2009.htm
 



Exhibit 16.1



LETTER FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-6010

Dear Ladies and Gentlemen:

We are the predecessor independent registered public accounting firm for Lumonall, Inc. (the Company).  We have read the Company's disclosure set forth in Item 4.01, "Changes in Registrant's Certifying Accountant", of the Company's Current Report on Form 8-K/A dated on October 14, 2009 (the Current Report) and are in agreement with the disclosure in the Current Report insofar as it pertains to our firm.



/s/ Rotenberg & Co., llp

Rochester, New York
  October 14, 2009

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