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): March 17 , 2009
SEAFARER
EXPLORATION CORP.
(Exact
name of registrant as specified in its charter)
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Delaware
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000-29461
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73-1556428
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||
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(State
or Other Jurisdiction of Incorporation)
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(Commission
File Number)
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(IRS
Employer Identification
Number)
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Kyle
Kennedy
Chief
Executive Officer
14497
N. Dale Mabry Hwy.
Suite
209N
Tampa,
Florida 33618
(Address
of principal executive offices) (Zip Code)
(813)
448-3577
(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 (see General Instruction A.2. below):
o Written communications
pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
o Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
1
Item
4.01. Changes in Registrant's Certifying Accountant.
On March
17, 2009, we appointed the firm of Cross, Fernandez & Riley LLP as our
independent auditor and dismissed the firm Meyler & Company, LLC which had
served as our independent auditor until that date. The decision to
change accountants was approved by the board of directors.
During
the two most recent fiscal years and during the subsequent interim period
through March 17, 2009 , the Company has not consulted with Cross Fernandez
& Riley, LLP with respect to (i) either: the application of
accounting principles to a specified transaction, either completed or
proposed; or the type of audit opinion that might be rendered
on the Company’s financial statements, and no written report or oral advice
was provided to the Company that Cross Fernandez & Riley, LLP concluded was
an important factor considered by the Company in reaching a decision as to the
accounting, auditing or financial reporting issue; or (ii) any matter that
was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of
Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of
Regulation S-K).
During
our two most recent fiscal years and during the subsequent interim period
through March 17, 2009 , we have had no disagreements with Meyler &
Company, LLC 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 Meyler & Company, LLC, would have caused
it to make reference to the subject matter of such disagreements in its report
on our financial statements for such periods. The reports of
Meyler & Company, LLC on our financial statements for the fiscal years
ending December 31, 2007 and December 31, 2006 do not contain an adverse opinion
or a disclaimer of opinion, and are not qualified or modified as to uncertainty,
audit scope or accounting principles, except that each report is qualified by
the uncertainty of the Company’s ability to raise capital and operate
successfully, which such conditions raised substantial doubt as to the ability
of the Company to continue as a going concern.
During
our two most recent fiscal years and through the date of this Current Report on
Form 8-K, there were no reportable events as defined under Item 304(a)(1)(v) of
Regulation S-K adopted by the SEC.
We have
provided Meyler & Company, LLC with a copy of this disclosure
immediately before its filing with the SEC. Meyler &
Company, LLC furnish ed us with a letter addressed to the SEC stating
whether or not it agrees with the above statements, which is attached hereto
as an Exhibit.
Item
9.01 Financial Statements and Exhibits.
(a)
Financial statements of businesses acquired. Not
applicable
(b) Pro
forma financial information. Not applicable
(c) Shell
company transactions. Not applicable
(d)
Exhibits.
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Exhibit
#
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Exhibit
Name
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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.
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SEAFARER
EXPLORATION CORP.
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Date:
April 23, 2009
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By:
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/s/ Kyle Kennedy | |
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Name:
Kyle Kennedy
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Title:
Chief Executive Officer
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