-----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, CcJFoTYLIspnDN0i3BQRPCCupkIne1wpsuYL9Y8u56Cyo5QNuyoRBLN0PTldI2GL ZiKRklg2JSNgdu1p0aPD4A== 0001161697-08-000707.txt : 20080620 0001161697-08-000707.hdr.sgml : 20080620 20080620112735 ACCESSION NUMBER: 0001161697-08-000707 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20080619 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20080620 DATE AS OF CHANGE: 20080620 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cornerworld Corp CENTRAL INDEX KEY: 0001338242 STANDARD INDUSTRIAL CLASSIFICATION: TRANSPORTATION SERVICES [4700] IRS NUMBER: 980441869 STATE OF INCORPORATION: NV FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 333-128614 FILM NUMBER: 08909308 BUSINESS ADDRESS: STREET 1: 12222 MERIT DRIVE STREET 2: SUITE 120 CITY: DALLAS STATE: TX ZIP: 75251 BUSINESS PHONE: 469-828-4277 MAIL ADDRESS: STREET 1: 12222 MERIT DRIVE STREET 2: SUITE 120 CITY: DALLAS STATE: TX ZIP: 75251 FORMER COMPANY: FORMER CONFORMED NAME: CornerWorld Corp DATE OF NAME CHANGE: 20070530 FORMER COMPANY: FORMER CONFORMED NAME: OLYMPIC WEDDINGS INTERNATIONAL INC DATE OF NAME CHANGE: 20050908 8-K 1 form8-k.htm FORM 8-K FOR 06-19-2008

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): June 19, 2008

 

CORNERWORLD CORPORATION

(Exact name of registrant as specified in its charter)

 

 

Nevada

333-128614

98-0434357

(State or Other Jurisdiction of Incorporation)

(Commission File Number)

(I.R.S. Employer Identification Number)

 

12222 Merit Drive Suite 120

Dallas, Texas 75251

(Address of principal executive offices) (zip code)

 

(469) 828-4277

(Registrant’s telephone number, including area code)

 

Copies to:

Richard Friedman, Esq.

Jonathan R. Shechter, Esq.

Sichenzia Ross Friedman Ference LLP

61 Broadway, 32nd Fl.

New York, New York 10006

Phone: (212) 930-9700

Fax: (212) 930-9725

 

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.

 

Previous independent registered public accounting firm

 

On June 17, 2008, RBSM LLP (the “Former Accountant”) resigned as the independent registered public accounting firm of Cornerworld Corporation (the “Company”).

 

The Former Accountant was engaged on November 5, 2007 and did not issue a report on the Company’s consolidated financial statements during the most recent two fiscal years and through June 17, 2008. During the Former Accountant’s period of engagement, there were no disagreements with the Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of the Former Accountant , would have caused it to make reference to the subject matter of the disagreement(s) in connection with its reports.

 

During the Company’s two most recent fiscal years and the subsequent interim period through the date of resignation, there were no reportable events as the term is described in Item 304(a)(1)(iv) of Regulation S-K.

 

The Company has requested that the Former Accountant furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. The requested letter is attached hereto as Exhibit 16.1.

 

New independent registered public accounting firm

 

Subsequently, the Company has engaged Schumacher & Associates, Inc. (the “New Accountant”), as its new independent registered public accounting firm. The Company’s decision to engage the New Accountant was approved by its Board of Directors on June 16th, 2008.

 

The Company did not consult with the New Accountant regarding the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and no written or oral advice was provided by the New Accountant that was a factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issues.

 

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

 

(d) Exhibits

 

Exhibit Number

 

Description

16.1

 

Letter from Former Accountant.

 

2



SIGNATURES

 

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

 

CORNERWORLD CORPORATION

 

Dated: June 19, 2008

By:

/s/ Scott Beck

 

Name: Scott Beck

 

Title: President

 

3


EX-16 2 ex161.htm LETTER FROM FORMER ACCOUNTANT

EXHIBIT 16.1

 

RBSM LLP

CERTIFIED PUBLIC ACCOUNTANTS

NEW YORK, NEW YORK

 

 

June 20, 2008

 

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549

 

Re:

Cornerworld Corporation

File No. 333-128614

 

Dear Sir or Madam:

 

We have read Item 4.01 of the Form 8-K of Cornerworld Corporation dated June 19, 2008 and agree with the statements relating only to RBSM LLP Certified Public Accountants contained therein.

 

Very truly yours,

 

/s/ RBSM LLP

RBSM LLP

 


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