-----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, Qd9LBL2LSt5Y0Ur4CXyE12hJMe/ha3NXihcnKGfzGeidRuTPmeUlCWZUTOWrVSfZ 7+4neqEBYvbZG2DlyBFr/w== 0001393905-09-000394.txt : 20090910 0001393905-09-000394.hdr.sgml : 20090910 20090909181105 ACCESSION NUMBER: 0001393905-09-000394 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20090909 ITEM INFORMATION: Changes in Registrant's Certifying Accountant FILED AS OF DATE: 20090910 DATE AS OF CHANGE: 20090909 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Teacher's Pet, Inc. CENTRAL INDEX KEY: 0001381435 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-MISCELLANEOUS RETAIL [5900] IRS NUMBER: 201681362 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 333-138944 FILM NUMBER: 091061347 BUSINESS ADDRESS: STREET 1: 340 W. LOCUST DRIVE CITY: CHANDLER STATE: AZ ZIP: 85248 BUSINESS PHONE: (702) 430-9166 MAIL ADDRESS: STREET 1: 340 W. LOCUST DRIVE CITY: CHANDLER STATE: AZ ZIP: 85248 8-K 1 tpet_8k.htm tpet_8k.htm
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 9, 2009


TEACHER’S PET, INC.
(Exact name of Registrant as specified in charter)
 
 
Nevada
333-138944
20-1681362
(State of Other Jurisdiction of Incorporation)
(Commission File Number)
(IRS Employer Identification No.)

1052 Las Palmas Entrada
  
Henderson, Nevada
89012
(Address of Principal Executive Offices)
(Zip Code)
   
Registrant’s telephone number, including area code:
(702) 879-8565
 
  ________________________________________________________
(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 REGISTRANT’S CERTIFYING ACCOUNTANT

On August 27, 2009, the Public Company Accounting Oversight Board ("PCAOB") revoked the registration of Moore & Associates, Chartered because of violations of PCAOB rules and auditing standards in auditing the financial statements of companies other than Registrant, PCAOB rules and quality controls standards, and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and non-cooperation with a board investigation.

On September 9, 2009, the Audit Committee of the Registrant approved the dismissal of Moore & Associates, Chartered as its certifying independent registered public accountants.  None of the reports of Moore & Associates, Chartered on the financial statements of the Registrant contained any adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope or accounting principles, except for a going concern paragraph in Moore & Associates, Chartered's report on our financial statements as of and for the years ended December 31, 2008 and 2007.

During the Registrant’s two most recent fiscal years and during any subsequent interim periods preceding the date of termination, there were no disagreements with Moore & Associates, Chartered on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to Moore & Associates, Chartered's satisfaction, would have caused them to refer to the subject matter of the disagreement(s) in connection with their report; and there were no "reportable events" as defined in Item 304 (a)(1) of the Securities and Exchange Commission's Regulation S-K.

As of September 9, 2009, the Registrant has engaged Seale and Beers, CPAs, as its independent registered public accounting firm commencing September 9, 2009, for the fiscal year ended December 31, 2009.  During the most recent two fiscal years through Moore & Associates, Chartered, neither the Registrant nor anyone engaged on its behalf has consulted with Seale and Beers, CPAs 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 Registrant's financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) or (v) of Regulation S-K).

The Registrant has furnished Moore & Associates, Chartered with a copy of the disclosures under this Item 4.01 and has requested that Moore & Associates, Chartered provide a letter addressed to the SEC stating whether or not they agree with the statements made herein or stating the reasons in which they do not agree.  Due to the circumstances set forth above, the Company has not been successful in obtaining a consent letter from Moore & Associates, Chartered.



 

 
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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.

TEACHER’S PET, INC.
(Registrant)
     
Signature
Title
Date
     
/s/ Tracie Hadama
President and CEO
September 9, 2009
Tracie Hadama
    
     
/s/ Tracie Hadama
Secretary
September 9, 2009
Tracie Hadama
    
     
/s/ Tracie Hadama
Chief Financial Officer
September 9, 2009
Tracie Hadama
    



 
 
 
 

 









 
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