-----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, PyZVsazUw5wMfEChi93gRHYfiafVlg0ZcOc7FufjjUdHCfjpqmGtDf5WQN1YWlcc YQnUOWTxo/9/4Az5d9xEww== 0001350071-09-000111.txt : 20090810 0001350071-09-000111.hdr.sgml : 20090810 20090810170548 ACCESSION NUMBER: 0001350071-09-000111 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20090806 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20090810 DATE AS OF CHANGE: 20090810 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Waste to Energy Group Inc. CENTRAL INDEX KEY: 0001400000 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] 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: 091000768 BUSINESS ADDRESS: STREET 1: 4801 ALHAMBRA CIRCLE CITY: CORAL GABLES STATE: FL ZIP: 33146 BUSINESS PHONE: 305-529-4888 MAIL ADDRESS: STREET 1: 4801 ALHAMBRA CIRCLE CITY: CORAL GABLES STATE: FL ZIP: 33146 FORMER COMPANY: FORMER CONFORMED NAME: Your Digital Memories Inc DATE OF NAME CHANGE: 20070518 8-K 1 wastetoegygrp8k.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 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) August 6, 2009 ------------------ Waste to Energy Group Inc. ------------------------------------------------------ (Exact Name of Registrant as Specified in Its Charter) Nevada ---------------------------------------------- (State or Other Jurisdiction of Incorporation) 000-52784 N/A ------------------------ --------------------------------- (Commission File Number) (IRS Employer Identification No.) 4801 Alhambra Circle, Coral Gables FL 33146 -------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) 305-529-4888 ---------------------------------------------------- (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)) ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. (a) On August 6, 2009, Board of Directors of the Registrant dismissed Moore & Associates Chartered, its independent registered public account firm. On the same date, August 6, 2009, the accounting firm of Seale and Beers, CPAs was engaged as the Registrant's new independent registered public account firm. The Board of Directors of the Registrant and the Registrant's Audit Committee approved of the dismissal of Moore & Associates Chartered and the engagement of Seale and Beers, CPAs as its independent auditor. None of the reports of Moore & Associates Chartered on the Company's financial statements for either of the past two years or subsequent interim period contained an adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope or accounting principles, except that the Registrant's audited financial statements contained in its Form 10-K for the fiscal year ended May 31, 2008 going concern qualification in the registrant's audited financial statements. During the registrant's two most recent fiscal years and the subsequent interim periods thereto, there were no disagreements with Moore and Associates, Chartered whether or not resolved, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Moore and Associates, Chartered's satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its report on the registrant's financial statements. The registrant has requested that Moore and Associates, Chartered furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. The letter is attached as an exhibit to this Form 8-K. b) On August 6, 2009, the registrant engaged Seale and Beers, CPAs as its independent accountant. During the two most recent fiscal years and the interim periods preceding the engagement, the registrant has not consulted Seale and Beers, CPAs regarding any of the matters set forth in Item 304(a)(1)(v) of Regulation S-K. ITEM 9.01 FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS. a) Not Applicable. b) Not Applicable. c) Exhibits No. Exhibits --- -------- 16.1 Letter from Moore and Associates, Chartered, dated August 6, 2009, to the Securities and Exchange Commission regarding statements included in this Form 8-K 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. Date: August 6, 2009 By: /s/ Maria C. Maz ------------------------------ Name: Maria C. Maz Title: President EXHIBIT INDEX Exhibit No. Description of Exhibit - ----------- ---------------------- 16.1 Letter from Moore and Associates, Chartered, dated August 6, 2009, to the Securities and Exchange Commission regarding statements included in this Form 8-K EX-16.1 2 wastetoegygrpex.txt LETTER FROM MOORE & ASSOCIATES CHARTERED Exhibit 16.1 MOORE & ASSOCIATES, CHARTERED ACCOUNTANTS AND ADVISORS ------------------------ PCAOB REGISTERED August 6, 2009 U. S. Securities and Exchange Commission 450 Fifth Street NW Washington DC 20549 Re: WASTE TO ENERGY GROUP INC. Dear Sirs: We were previously the principal auditors for Waste to Energy Group Inc. and we reported on the financial statements of Waste to Energy Group Inc. for the period from inception, June 27, 2006 to February 28, 2009. We have read Waste to Energy Group Inc.'s statements under Item 4 of its Form 8-K, dated August 6, 2009, and we agree with such statements. For the most recent fiscal period through to August 6, 2009, there have been no disagreements between Waste to Energy Group Inc. and Moore & Associates, Chtd. 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 Moore & Associates, Chtd. would have caused it to make a reference to the subject matter of the disagreement in connection with its reports. Yours truly, /s/ Moore & Associates, Chartered - --------------------------------- Moore & Associates, Chartered Las Vegas, Nevada 6490 West Desert Inn Road, Las Vegas, NV 89146 (702) 253-7499 Fax (702) 253-7501 -----END PRIVACY-ENHANCED MESSAGE-----