-----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, KwunXmlQ4aCXzoxsyCUfy0gtXeAnp9jMQ7Lnb6u54cZaGrswn8242k5fi2F+NYJi evGfMvXdnXX1swV6FeNRjQ== 0001019687-09-003501.txt : 20091002 0001019687-09-003501.hdr.sgml : 20091002 20091002085444 ACCESSION NUMBER: 0001019687-09-003501 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20091002 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20091002 DATE AS OF CHANGE: 20091002 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PPOL INC CENTRAL INDEX KEY: 0001202507 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE & TELEGRAPH APPARATUS [3661] IRS NUMBER: 954436774 STATE OF INCORPORATION: CA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-50065 FILM NUMBER: 091100388 BUSINESS ADDRESS: STREET 1: 3070 BRISTOL ST. #440 CITY: COSTA MESA STATE: CA ZIP: 92626 BUSINESS PHONE: 714-937-3211 MAIL ADDRESS: STREET 1: 3070 BRISTOL ST. #440 CITY: COSTA MESA STATE: CA ZIP: 92626 8-K 1 ppol_8k-100209.txt UNITED STATES 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 (Date of earliest event reported): October 2, 2009 PPOL, INC. (Exact name of registrant as specified in its charter) CALIFORNIA 000-50065 95-4436774 State or other jurisdiction (Commission (I.R.S. Employer of organization) File Number) Identification Number) 3070 Bristol St., Suite 440, Costa Mesa, CA 92626 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (714) 937-3211 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)) SECTION 4. MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On September 30, 2009, PPOL, Inc. (the "Company") was notified of the resignation of its independent registered public accounting firm, Windes & McClaughry Accountancy Corporation by letter dated September 29, 2009. The Company's Chief Executive Officer, Masao Yamamoto, accepted the resignation of Windes & McClaughry Accountancy Corporation effective upon receipt of the notification. ITEM 9.01. EXHIBITS. Exhibit 16 - Change of Certifying Accountant SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Dated: October 2, 2009 PPOL, INC. By: /s/ Masao Yamamoto -------------------------------- Masao Yamamoto CEO, CFO and Corporate Secretary EX-16 2 ppol_8k-ex16.txt LETTER RE: CHANGE OF CERTIFYING ACCOUNTANT EXHIBIT 16 WINDES & MCCLAUGHRY Von Karman Towers ACCOUNTANCY CORPORATION 18201 Von Karman Avenue Suite 1060 Certified Public Accountants Irvine, CA 92612 & Consultants Established 1926 Tel: (949) 271-2600 Fax: (949) 660-5681 www.windes.com Other Offices: Long Beach Torrance September 29, 2009 Audit Committee PPOL, Inc. Mr. Masao Yamamoto, CEO and CFO c/o Mr. Hiro Isogawa 3070 Bristol St., Suite 440 Costa Mesa, CA 92626 Dear Committee: This is to confirm that the client-auditor relationship between PPOL, Inc. (Commission File Number 000-50065) and Windes & McClaughry Accountancy Corporation has ceased. Sincerely, /s/ Windes & McClaughry - ----------------------- WINDES & MCCLAUGHRY c. Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street, N.W. Washington, D.C. 20549 -----END PRIVACY-ENHANCED MESSAGE-----