-----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, CpTPurNG7qloOvtsELULd/guIZ/8+k43re7QZse9BQQcWVWjsl21HX7ARiSs+sHX J9/zRheBizeA62zXeuIy8g== 0001256540-05-000004.txt : 20050217 0001256540-05-000004.hdr.sgml : 20050217 20050217124453 ACCESSION NUMBER: 0001256540-05-000004 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20050216 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20050217 DATE AS OF CHANGE: 20050217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EAST COAST DIVERSIFIED CORP CENTRAL INDEX KEY: 0001256540 STANDARD INDUSTRIAL CLASSIFICATION: [9995] IRS NUMBER: 550840109 STATE OF INCORPORATION: NV FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-50356 FILM NUMBER: 05623305 BUSINESS ADDRESS: STREET 1: 115 EAST 57TH STREET STREET 2: 11 FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 646-202-9680 MAIL ADDRESS: STREET 1: 115 EAST 57TH FLOOR STREET 2: 11 FLOOR CITY: NEW YORK STATE: NY ZIP: 10022 8-K 1 ecdv.htm ecdv

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): November 22, 2004

 
EAST COAST DIVERSIFIED CORPORATION
(Exact Name of Registrant as Specified in its Charter)

 

Commission File No.: 0-50356

 

Delaware

               

55-0840109

(State of Incorporation)

               

(I.R.S. Employer Identification No.)

 

                              

115 East 57th Street, 11th Floor, New York, NY

               

10022

(Address Of Principal Executive Offices)

               

(ZIP Code)

 

REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE: (212) 688-5688

 

 


ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT Back to Table of Contents

The Registrant reports in this current report on Form 8-K that the Registrant's auditor/client relationship with Kahn Boyd Levychin, LLP had ceased effective November 22, 2004.

(a)(1) Previous Independent Accountant

(i) The Registrant reports that the Registrant's auditor Kahn Boyd Levychin, LLP resigned effective November 22, 2004.

(ii) Kahn Boyd Levychin's reports on the Company's financial statements for the fiscal years ended April 30, 2004 and 2003 did not contain an adverse opinion or disclaimer of opinion, and were not modified as to uncertainty, audit scope, or accounting principles.

(iii) The decision to reengage Kahn Boyd Levychin, LLP as the Registrant's certifying accountants was recommended and approved by the board of directors of the Registrant on January 14, 2005.
(iv) In connection with the audits of the Company's financial statements for the years ended April 30, 2004 and 2003, there were no disagreements with Kahn Boyd Levychin, LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Kahn Boyd Levychin's satisfaction, would have caused them to make reference to the subject matter of the disagreement(s) in connection with their report on the Company's financial statements for such years.

(a)(2) Reengagement of Kahn Boyd Levychin, LLP as the Registrant's Independent Accountant.
On January 14, 2005, the Registrant's board of directors recommended and approved the reengagement of Kahn Boyd Levychin, LLP, as its independent accountant to audit the Registrant's financial statements for its fiscal year ended April 30, 2005.

(a)(3) The Registrant has provided Kahn Boyd Levychin with a copy of the disclosures it is making in response to this Item. The Registrant has requested Kahn Boyd Levychin to furnish a letter addressed to the Commission stating whether it agrees with the statements made by the Registrant in (a)(1)(i),(ii) and (iv) above and, if not, stating the respects in which Kahn Boyd Levychin does not agree. The Registrant has filed the letter as exhibit 16 to this current report containing this disclosure.


ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS Back to Table of Contents

(b) The following documents are filed as exhibits to this current report on Form 8-K or incorporated by reference herein. Any document incorporated by reference is identified by a parenthetical reference to the SEC filing that included such document.

Exhibit Number Description
16 Letter from Certifying Accountant, filed herewith.

 

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the date indicated.

/s/ IVO HEIDEN
Ivo Heiden
  Vice-President
  Date: February 16, 2005

 

 EX-16 2 ex-16.htm 5: EXHIBIT 16

EXHIBIT 16

February 9, 2005

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re: East Coast Diversified Corporation

Commission File No. 0-50356

Dear Sir or Madam:

We have read Item 4.01 of the Form 8-K of East Coast Diversified Corporation and agree with the statements made under the caption "(a)(1) Previous Independent Accountant" concerning our firm, except that we have no basis to agree or disagree with the statements of the Registrant contained in paragraph (a)(1)(iii).

Very truly yours,

/s/ KAHN BOYD LEVYCHIN, LLP

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