-----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, IdkmycmCu7qT75ZL9l2bQHtUkZx60+GzQxWdWC/BIbD0yrJfyWGUgRNYl0hJMbut ODRSWx/FEJ07M5eZ5+k2Ow== 0001165527-08-000719.txt : 20090220 0001165527-08-000719.hdr.sgml : 20090220 20081117103149 ACCESSION NUMBER: 0001165527-08-000719 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20080908 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20081117 DATE AS OF CHANGE: 20090115 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Domark International Inc. CENTRAL INDEX KEY: 0001365160 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS REPAIR SERVICES [7600] IRS NUMBER: 204647578 STATE OF INCORPORATION: NV FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 333-136247 FILM NUMBER: 081194277 BUSINESS ADDRESS: STREET 1: 1809 E. BROADWAY #125 CITY: OVIEDO STATE: FL ZIP: 32765 BUSINESS PHONE: 757-572-9241 MAIL ADDRESS: STREET 1: 1809 E. BROADWAY #125 CITY: OVIEDO STATE: FL ZIP: 32765 FORMER COMPANY: FORMER CONFORMED NAME: DoMar Exotic Furnishings Inc. DATE OF NAME CHANGE: 20060605 8-K/A 1 g2775.txt AMENDMENT NO. 1 TO FORM 8-K U.S. 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) September 8, 2008 Commission File No. 333.136247 DOMARK INTERNATIONAL, INC. (Exact name of small business issuer as specified in its charter) Nevada 20-4647578 (State or other jurisdiction of (IRS Employer Identification No.) incorporation or organization) 1809 East Broadway #125 Oviedo, Florida 32765 (Address of principal executive offices) (757) 572-9241 (Issuer's telephone number) ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On September 8, 2008, Kramer Wiseman and Associates, LLP ("KWA") was appointed as the independent auditor for DoMark International, Inc. (the "Company") commencing with the year ending May 31, 2008, and Chang G. Park, CPA. ("Chang") were dismissed as the independent auditors for the Company as of September 8, 2008. The decision to change auditors was approved by the Board of Directors on September 8, 2008. The report of Chang on the financial statements for either of the one most recent completed fiscal years did not contain any adverse opinion or disclaimer of opinion or was qualified or modified as to uncertainty, audit scope or accounting principles, except for the following: "The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the accumulation of losses and shortage of capital raise substantial doubt about its ability to continue as a going concern. Management's plans concerning these matters are also described in Note 3. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result should the Company be unable to continue as a going concern. During the Company's two most fiscal year and any subsequent interim period through the date of dismissal, there were no disagreements with Chang on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Chang, would have caused it to make reference to the subject matter of the disagreements in connection with its report. During the Company's one most recent interim quarter February 28, 2008, November 30, 2007, August 31, 2007, and annual report May 31, 2007, and three prior interim quarters August 31, 2006, November 30, 2006, and February 29, 2007, there were no "reportable events" as such term is described in Item 304(a)(1)(v) of Regulation S-B under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), with respect to the Company. During the Company's two most fiscal year and any subsequent interim period through the date of dismissal, there were no disagreements with Chang on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Chang, would have caused it to make reference to the subject matter of the disagreements in connection with its report. During the Company's one most recent interim quarter February 28, 2008, November 30, 2007, August 31, 2007, and annual report May 31, 2007, and three prior interim quarters August 31, 2006, November 30, 2006, and February 29, 2007, the Company did not consult with KWA with respect to the Company regarding (i) the 2 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, (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-B under the Exchange Act and the related instructions to Item 304 of Regulation S-B) or a "reportable event" (as such term is described in Item 304(a)(1)(v) of Regulation S-B), or (iii) any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-B. There were no consultations with KWA during the Company's two most fiscal year and any subsequent interim period, prior to September 8, 2008, the date upon which KWA was engaged. The Company has furnished a copy of this Report to Chang and requested them to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K and, if not, stating the respects in which it does not agree. The letter from Chang is herby submitted as exhibit 16.1. ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits Exhibit 16.1 Letter of Chang Park, CPA Ph.D. 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. DOMARK INTERNATIONAL, INC. Date: November 17, 2008 By: /s/ R. Thomas Kidd ------------------------------------------- R. Thomas Kidd Chairman, President Chief Executive Officer (Principle Executive Officer, Principle Financial Officer) 3 EX-16.1 3 ex16-1.txt LETTER FROM CHANG G. PARK CPA Exhibit 16.1 Chang G. Park, CPA, Ph. D. * 2667 Camino Del Rio South Plaza B * San Diego * CALIFORNIA 92108 * * TELEPHONE (858) 722-5953 * FAX (858) 761-0341 * FAX (619) 422-1465 * * E-MAIL changgpark@gmail.com * November 13, 2008 Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Dear Madams or Sirs: I have read Item 4.01 of Form 8-K/A dated November 17, 2008, of Domark International, Inc. and am in agreement with the statements made with respect to information provided regarding Chang G. Park, CPA. We have no basis to agree or disagree with other statements of the registrant contained therein. Regards, /s/ Chang Park - -------------------------------- Chang G. Park, CPA, Ph.D. CORRESP 4 filename4.txt Domark International, Inc. 1809 East Broadway #125 Oviedo, Florida 32765 November 17, 2008 VIA EDGAR Securities and Exchange Commission 100 F Street, N.W. Division of Corporate Finance Washington, D.C. 20549 Re: Item 4.01 Form 8-K Filed September 11, 2008 File No. 333-136247 Dear Mr. Kempf and Mr. Littlepage: Below are the responses to your comments on to your letter of October 9, 2008: Form 8-K Item 4.01 1. The disclosure in the third and fourth paragraphs of Item 4.01 of your Form 8-K should be clarified. It should state whether during the registrants two most recent fiscal years and any subsequent interim period through the date of resignation, declination or dismissal there were any disagreements with the former accountant 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. In the event of disagreement(s) and/or reportable event(S), provide the specific disclosures required by Item 304(a)(1)(iv) and (v) of Regulation S-K. We have noted your comment and revised the disclosure. 2. Similarly, please clarify the fifth paragraph of Item 4.01 of your Form 8-K. Indicate whether there were consultations with your new accountant during the two most recent fiscal years and the subsequent interim periods, prior to September 8, 2008, the date your new accountant was engaged. See Item 304(a)(2)(iv) of Regulation S-K. We have noted your comment and revised the disclosure. Exhibit 16.1 3. Tell us why the letter from your former accountant, filed as an exhibit to this Form 8-K, was provided and signed by Chang Parker, CPA PhD. while the audit report included in your May 31, 2007 Form 10-KSB was provided by and signed by Chang G. Park, CPA. As appropriate, provide us evidence supporting Mr. Parker's qualification to practice before the Commission as he does not appear to be registered with the California Board of Accountancy or with the Public Company Accounting Oversight Board. We have noted your comment and revised the disclosure. In addition, we have confirmed that our prior auditor, Chang Park, CPA, is registered with the California Board of Accountancy and with the Public Company Accounting Oversight Board. The Company hereby acknowledges: * The Company is responsible for the adequacy and accuracy of the disclosure in the filings; * Staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and * The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely, /s/ R. Thomas Kidd - -------------------------------- R. Thomas Kidd Chief Executive Officer Date: November 17, 2008 -----END PRIVACY-ENHANCED MESSAGE-----