-----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, KEZZApdAk8u1Fj3qWfdZbFfgH+QLx3jVJvErWwRvqKWXXrFvGBhRiAkfMpQIwSGr KHFFJNs6EfPToIHz2Wcy4A== 0001165527-09-000683.txt : 20091102 0001165527-09-000683.hdr.sgml : 20091102 20090916140415 ACCESSION NUMBER: 0001165527-09-000683 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20090806 ITEM INFORMATION: Changes in Registrant's Certifying Accountant FILED AS OF DATE: 20090916 DATE AS OF CHANGE: 20090918 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FREIGHT MANAGEMENT CORP CENTRAL INDEX KEY: 0001425205 STANDARD INDUSTRIAL CLASSIFICATION: ARRANGEMENT OF TRANSPORTATION OF FREIGHT & CARGO [4731] IRS NUMBER: 753254381 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-53127 FILM NUMBER: 091071752 BUSINESS ADDRESS: STREET 1: 200, 8275 EASTERN AVE CITY: LAS VEGAS STATE: NV ZIP: 89123 BUSINESS PHONE: 702-938-0496 MAIL ADDRESS: STREET 1: 200, 8275 EASTERN AVE CITY: LAS VEGAS STATE: NV ZIP: 89123 8-K/A 1 g3468.txt AMENDMENT NO. 2 TO FORM 8-K UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 FORM 8-K/A CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 August 6, 2009 Date of report (Date of earliest event reported) Freight Management Corp. (Exact Name of Registrant as Specified in Its Charter) NEVADA (State or Other Jurisdiction of Incorporation) 000-53127 75-3254381 (Commission File Number) (IRS Employer Identification No.) Suite 200, 8275 Eastern Ave Las Vegas, NV, 89123 (Address of Principal Executive Offices) (Zip Code) 702-938-0496 (Registrant's Telephone Number, Including Area Code) (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 (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)) EXPLANATORY NOTE This Amendment No. 2 on Form 8-K/A to the Kryptic Entertainment Inc. Form 8-K originally filed with the Securities and Exchange Commission on August 6, 2009 and an 8-K/A filed on August 25, 2009, adds additional disclosure obtained subsequent to the filing of the Form 8-K and the Form 8-K/A. 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, 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. The Company was unable to obtain an amended Exhibit 16 letter for this amended Form 8-K. ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On August 6, 2009, our Board of Directors approved the dismissal Moore & Associates Chartered ("Moore") as our independent registered public accounting firm and the engagement of Seale and Beers, CPAs as our new independent registered public accounting firm. Other than a going concern qualification, Moore's audit reports on our financial statements as of and for the year ended December 31, 2008, and for the period of inception on September 17, 2007 to December 31, 2007 (the "Reporting Periods"), did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the Reporting Periods, and in the subsequent interim periods through August 6, 2009, there were (i) no disagreements between the Company and Moore 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 Moore, would have caused Moore to make reference to the subject matter of the disagreement in their reports on the financial statements for such years, and (ii) no "reportable events" as that term is defined in Item 304(a)(1)(v) of Regulation S-K. We have requested that Moore furnish our company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. Due to the circumstances set forth above, the Company cannot obtain an amended letter from Moore and Associates Chartered, for this amended Form 8-k. During the Reporting Periods, which were our two most recent fiscal year ends, and the interim periods through August 6, 2009, we have not consulted with Seale and Beers, CPAs on any of the matters or events set forth in Regulation S-K Item 304(a)(2). 2 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: September 16, 2009 By: /s/ Ibrahim Abotaleb -------------------------------- Name: Ibrahim Abotaleb Title: President and Director 3 CORRESP 2 filename2.txt Freight Management Corp. Suite 200 8275 Eastern Ave Las Vegas, NV, 89123 September 16, 2009 Ms. Effie Simpson Staff Accountant Securities and Exchange Commission Division of Corporate Finance Washington D.C. 20549 Re: Freight Management Corp. Form 8-K filed August 6, 2009 Form 8-K/A filed August 25, 2009 File No. 000-53127 Dear Ms. Simpson: We are writing in response to your comment letter dated September 2, 2009, in connection with the above-referenced filing. Please note that we only received this letter by fax on September 14, 2009. We have included an Explanatory Note that includes the following additional disclosure: "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, 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." We have also disclosed that are unable to obtain an amended Exhibit 16 letter for this amended Form 8-K. Seale & Beers CPA's have already re-audited our financial statements for December 31, 2008. This was provided in response to comments received from the SEC dated August 4, 2009. The 10-K/A which contains the re-audit was filed on August 24, 2009. Sincerely; /s/ Ibrahim Abotaleb - ------------------------------ Ibrahim Abotaleb President and Director -----END PRIVACY-ENHANCED MESSAGE-----