-----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, NcHzytYMI/jkFh9bp8Cw4UJl0SPpHeY4tUOpWnsm/2C4ccS02X/OpDhdEWc0vQHS U6jwaRfrP0BPTKgxk2nB3Q== 0000931731-09-000063.txt : 20090313 0000931731-09-000063.hdr.sgml : 20090313 20090313134506 ACCESSION NUMBER: 0000931731-09-000063 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20090303 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20090313 DATE AS OF CHANGE: 20090313 FILER: COMPANY DATA: COMPANY CONFORMED NAME: XCELLINK INTERNATIONAL INC. CENTRAL INDEX KEY: 0001382574 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 333-143767 FILM NUMBER: 09679081 BUSINESS ADDRESS: STREET 1: 2711 CENTERVILLE RD SUITE 400 CITY: WILMINGTON STATE: DE ZIP: 19808 BUSINESS PHONE: 206-522-2256 MAIL ADDRESS: STREET 1: 2711 CENTERVILLE RD SUITE 400 CITY: WILMINGTON STATE: DE ZIP: 19808 FORMER COMPANY: FORMER CONFORMED NAME: Bluebird Exploration Co. DATE OF NAME CHANGE: 20061204 8-K 1 xcellink8k-xauditors.htm XCELLINK 8K - DISMISSAL OF AUDITORS

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): March 2, 2009

Xcellink International Inc.

(Exact name of registrant as specified in its charter)

Nevada

(State or other jurisdiction of incorporation)

 

333-147767

(Commission File Number)

 

None

(IRS Employer Identification No.)

 

3148 Kingston Rd.

Scarborough, Ontario

Canada M1M 1P4

(Address of principal executive offices)(Zip Code)

 

(416) 543-2869

Registrant’s telephone number, including area code

 

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))

 

 

 

1

 

 


 

Item 4.01 Changes in Registrant’s Certifying Accountant

 

(a) On March 2, 2009, Xcellink International Inc. (the “Company”) notified MacKay LLP (“MacKay”) that the Company had dismissed MacKay as the independent registered public accounting firm of the Company.

 

The reports of MacKay regarding the Company’s financial statements as of December 31, 2007 and 2006 and the statements of operations, stockholders’ deficit and cash flows for the years then ended and for the period from July 15, 2005 (inception) through December 31, 2007, contained no adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principle.

 

From the period as of, and from, July 15, 2005 (inception) through December 31, 2007, and during the subsequent interim period through September 30, 2008, the Company had no disagreement with MacKay 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 MacKay, would have caused them to make reference thereto in their report on the Company’s financial statements for such period from July 15, 2005 (inception) through December 31, 2007. There were no reportable events, as listed in Item 304(a)(1)(iv)(B) of Regulation S-B.

 

MacKay was provided a copy of the above disclosures and was requested to furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A letter from MacKay with respect to the foregoing is attached hereto as Exhibit 16.1.

 

(b) On March 2, 2009, the Company’s Board of Directors resolved to engage the independent registered public accounting firm of Moore & Associates, Chartered (“Moore & Associates”), the Company’s new independent registered public accountants, which appointment Moore & Associates has accepted with the dismissal of MacKay.

 

During the two most recent fiscal years and the interim period preceding the engagement of Moore & Associates, the Company has not consulted with Moore & Associates regarding either: (i) the application of accounting principles, (ii) the type of audit opinion that might be rendered by Moore & Associates or (iii) any other matter that was the subject of disagreement between the Company and its former auditor as described in Item 304(a)(1)(iv) of Regulation S-B. The Company did not have any disagreements with MacKay and therefore did not discuss any past disagreements with Moore & Associates.

 

Item 9.01 Financial Statements and Exhibits

 

Exhibits

No.

Description

16.1

Letter dated March 3, 2009 from MacKay LLP.

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.

 

Xcellink International Inc.

(Registrant)

 

Date: March 3, 2009

By:

/s/    

Mark Fingarson  

 

Name: Mark Fingarson

 

Title: President and Chief Executive Officer

 

 

2

 

 


Exhibit List

No.

Description

16.1

Letter dated March 3, 2009 from MacKay LLP.

 

3

 

 


 

 

 

EX-16 2 mackay-ltr.htm MACKAY LETTER


Exhibit 16.1

 

 

 

March 3, 2009

 

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

USA

 

Dear Ladies and Gentlemen,

 

We are the former independent auditors for Xcellink International Inc. (formerly Bluebird Exploration Company), a Nevada corporation (the “Company”). We have read the Company’s current report on Form 8-K dated March 2, 2009 (the “Form 8-K”) and are in agreement with the disclosures regarding our firm as included in the Form 8-K to be filed with the Securities and Exchange Commission. We have no basis to agree or disagree with other statements of the Company contained therein.

 

Yours very truly,

 

/s/ MacKay LLP

 

MACKAY LLP

Chartered Accountants

 

 

 

 

 

4

 

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