0001211524-15-000079.txt : 20150706 0001211524-15-000079.hdr.sgml : 20150703 20150706163830 ACCESSION NUMBER: 0001211524-15-000079 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20150622 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20150706 DATE AS OF CHANGE: 20150706 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ABAKAN, INC CENTRAL INDEX KEY: 0001400000 STANDARD INDUSTRIAL CLASSIFICATION: COATING, ENGRAVING & ALLIED SERVICES [3470] IRS NUMBER: 980507522 STATE OF INCORPORATION: NV FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-52784 FILM NUMBER: 15973923 BUSINESS ADDRESS: STREET 1: 2665 S. BAYSHORE DRIVE STREET 2: SUITE 450 CITY: MIAMI STATE: FL ZIP: 33133 BUSINESS PHONE: 786-206-5368 MAIL ADDRESS: STREET 1: 2665 S. BAYSHORE DRIVE STREET 2: SUITE 450 CITY: MIAMI STATE: FL ZIP: 33133 FORMER COMPANY: FORMER CONFORMED NAME: Waste to Energy Group Inc. DATE OF NAME CHANGE: 20080905 FORMER COMPANY: FORMER CONFORMED NAME: Your Digital Memories Inc DATE OF NAME CHANGE: 20070518 8-K 1 abakan8kauditor.htm ABAKAN 8-K AUDTOR Converted by EDGARwiz

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 22, 2015

ABAKAN INC.

(Exact name of registrant as specified in its charter)

Nevada

000-52784

98-0507522

(State or other jurisdiction

(Commission

(IRS Employer

of incorporation)

File Number)

Identification No.)

2665 S. Bayshore Drive, Suite 450, Miami, Florida  33133

(Address of principal executive offices) (Zip code)

Registrant’s telephone number, including area code: (786) 206-5368

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 Registrant’s Certifying Accountant

(a)

On June 22, 2015, Abakan Inc.’s (“Company”) independent registered public accounting firm

Skoda Minotti (“Skoda”) resigned as its independent registered public accounting firm.

Skoda’s reports on the Company’s financial statements for the years ended May 31, 2014 and May 31,

2013, contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to

audit scope, or accounting principles, but as to uncertainty were qualified by Skoda’s assumption that the

Company would continue as a going concern.

During the Company’s two most recent fiscal years and the subsequent interim period preceding Skoda’s

resignation there:

(i)   were no “disagreements” (within the meaning of Item 304(a) of Regulation S-K) with Skoda on any

matter of accounting principles or practices, financial statement disclosure or auditing scope or

procedure, which disagreements, if not resolved to the satisfaction of Skoda, would have caused

Skoda to make reference to the subject matter of the disagreements in its reports on the consolidated

financial statements of the Company; and

(ii)  no “reportable events” (as such term is defined in Item 304(a)(1)(v) of Regulation S-K).

The Company provided Skoda with a copy of this Form 8-K prior to its filing with the Securities and

Exchange Commission (“Commission”) and requested that Skoda furnish it with a letter addressed to the

Commission stating that it agrees with the statements made above.  A copy of Skoda’s letter, dated June

26, 2015, is attached herewith as Exhibit 16.1 to this Form 8-K.

Item 9.01

Financial Statements and Exhibits

The following exhibit is attached as part of this report:

Exhibit

Page

No.

No.

Description

16.1

Attached

Letter from Skoda to the Securities and Exchange Commission



______________________________________________________________________________

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.

Abakan Inc.

Date

By: /s/ Robert H. Miller

July 6, 2015

Name: Robert H. Miller

Title: Chief Executive Officer



EX-16.1 2 exhibit161.htm LETTER FROM AUDITOR Converted by EDGARwiz

SKODA & MINOTTI



June 26, 2015


 

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NEWashington, D.C. 20549


 

Dear Sir/Madam:

 

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on June 22, 2015, to be filed by our former client, Abakan Inc.  We agree with the statements made in response to that Item insofar as they relate to our Firm.

 

Very truly yours,



/s/ Skoda Minotti


Skoda Minotti

Cleveland, Ohio