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) September 16, 2015
ASIAN DEVELOPMENT FRONTIER INC.
(Exact name of registrant as specified in its charter)
Nevada | 000-52010 | N/A |
(State or other jurisdiction of incorporation) | (Commission File Number) | (IRS Employer |
Identification No.) |
Chamnan Phenjati Business, Center Building | |
Rama IX Rd, Huai Khwang, Bangkok, Thailand | _________ |
(Address of principal executive offices) | (Zip Code) |
Registrants telephone number, including area code 852-3106-3133
N/A
(Former name or former address, if changed
since last report.)
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))
Item 4.01 | Changes in Registrants Certifying Accountant |
On September 16, 2015, Asian Development Frontier Inc. (the Company) notified its independent registered public accounting firm, Anderson Bradshaw PLLC (Anderson Bradshaw), that the Company had decided to change auditors and was therefore dismissing Anderson Bradshaw, effective immediately. The Companys decision was approved by its sole director, acting as the audit committee, on that same day, and concurrent with Anderson Bradshaws dismissal, the sole director appointed Heaton & Company, PLLC (Heaton) as the Companys new independent registered public accounting firm.
During the fiscal years ended January 31, 2015 and 2014, and through September 16, 2015, neither the Company nor anyone acting on its behalf consulted Heaton regarding (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 Companys financial statements, and neither a written report nor oral advice was provided to the Company that Heaton concluded was an important factor considered by the Company in reaching a decision as to any 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 and the related instructions to Item 304 of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).
The reports of Anderson Bradshaw regarding the Companys financial statements for the fiscal years ended January 31, 2015 and 2014 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except to indicate that there was substantial doubt about the Companys ability to continue as a going concern.
During the fiscal years ended January 31, 2015 and 2014, and through September 16, 2015, the Company did not (i) have any disagreements (as defined in Item 304(a)(1(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) with Anderson Bradshaw on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Anderson Bradshaw, would have caused it to make reference thereto in connection with its reports; or (ii) experience any reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company provided Anderson Bradshaw with a copy of this disclosure on September 17, 2015 and requested that Anderson Bradshaw furnish the Company with a letter addressed to the Securities and Exchange Commission (the SEC) stating whether or not it agrees with the above statements and, if not, stating the respects in which it does not agree. A copy of the letter, dated September 17, 2015, is filed as Exhibit 16.1 to this current report on Form 8-K.
Item 9.01 | Financial Statements and Exhibits |
Exhibit | |
Number | Exhibit Description |
16.1 | Letter from Anderson Bradshaw to the SEC dated September 17, 2015 |
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.
ASIAN DEVELOPMENT FRONTIER INC.
/s/ Alvin Lee Jin Han | ||
Alvin Lee Jin Han | ||
President and Director | ||
Date | September 17, 2015 |
Exhibit 16.1 | ||||
Russell E. Anderson, CPA | ||||
Russ Bradshaw, CPA | ||||
William R. Denney, CPA | ||||
September 17, 2015 | ||||
Office of the Chief Accountant | ||||
Securities and Exchange Commission | ||||
100 F Street, NE | ||||
Washington, D.C. 20549 | ||||
Commissioners: | ||||
We have read the statements made by Asian Development Frontier Inc., which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Asian Development Frontier Inc. dated on or about September 17, 2015 and are in agreement with the statements contained in Item 4.01 insofar as they relate to our firm. |
||||
Very truly yours, | ||||
Anderson Bradshaw PLLC | ||||
Salt Lake City, UT 84107 | ||||
Sincerely, | ||||
William R. Denney | ||||
Anderson Bradshaw PLLC | ||||
cc: Asian Development Frontier Inc. | ||||
5296 S. Commerce Dr | Chamnan Phenjati Business Center Building | |||
Suite 300 | Rama IX Road, Huai Khwang | |||
Salt Lake City, Utah | Bangkok, Thailand | |||
84107 | ||||
USA | ||||
(T) 801.281.4700 | ||||
(F) 801.281.4701 | ||||
abcpas.net |