-----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, FbRH/X/IkgGGKdFUI68Ikc072L8jHWzZqUHixrP7VCbusYWDZx7q4Hcn2YufuLQl 7jj+eToLynuu0SkXd08bbg== 0001144204-09-047652.txt : 20090909 0001144204-09-047652.hdr.sgml : 20090909 20090909143538 ACCESSION NUMBER: 0001144204-09-047652 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20090909 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20090909 DATE AS OF CHANGE: 20090909 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BRAND NEUE CORP CENTRAL INDEX KEY: 0001436273 STANDARD INDUSTRIAL CLASSIFICATION: GOLD & SILVER ORES [1040] IRS NUMBER: 980560939 STATE OF INCORPORATION: NV FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-53318 FILM NUMBER: 091060123 BUSINESS ADDRESS: STREET 1: 105 S.E. EXECUTIVE DRIVE, SUITE 13 CITY: BENTONVILLE STATE: AR ZIP: 72712 BUSINESS PHONE: 479-845-0109 MAIL ADDRESS: STREET 1: 105 S.E. EXECUTIVE DRIVE, SUITE 13 CITY: BENTONVILLE STATE: AR ZIP: 72712 FORMER COMPANY: FORMER CONFORMED NAME: Qele Resources Inc. DATE OF NAME CHANGE: 20080529 8-K/A 1 v160022_8ka.htm Unassociated Document
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
 
FORM 8-K/A
Amendment No. 1
 
 
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
 
BRAND NEUE CORP.
(Exact Name of Registrant as Specified in Charter)
 
 
Nevada
000-53318
98-0560939
(State or other jurisdiction
of incorporation)
(Commission File Number)
(IRS Employer
Identification No.)
 
105 S.E. Executive Drive, Suite 13
Bentonville, Arkansas
72712
(Address of Principal Executive Offices)
(Zip Code)
 
Registrant’s telephone number, including area code: (479) 845-0109

(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.1 to Brand Neue Corp. (the “Registrant”) current report on Form 8-K originally filed with the Securities and Exchange Commission on August 27, 2009 is in response to a comment letter received from the Securities Exchange Commission regarding the Registrant’s former auditors, Moore & Associates, Chartered (“Moore”).

ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

(a) On August 3, 2009, Board of Directors of the Registrant dismissed Moore, its independent registered public account firm. On the same date, August 3, 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 and the engagement of Seale and Beers, CPAs as its independent auditor. None of the reports of Moore 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 March 31, 2009 a 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 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 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.

On August 27, 2009, the Public Company Accounting Oversight Board ("PCAOB") revoked the registration of Moore 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 Registrant requested that Moore furnish it 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 has not been successful in obtaining a new consent letter from Moore for this Amendment No.1 to Form 8-K.

As disclosed in our Form 8-K filed August 27, 2009, the Registrant dismissed Seale and Beers, CPAs as its independent accountant and engaged Madsen & Associates CPA’s Inc. as its independent accountant.

 
 

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

16.1   Due to the circumstances set forth above, the Company was unable to obtain a new consent letter for this Amendment No. 1 to Form 8-K.

 
 

SIGNATURE
 
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.
  
 
BRAND NEUE CORP.
     
Date: September 9, 2009
By:
/s/ Deborah Appana
   
Deborah Appana
   
Director

 
 
-----END PRIVACY-ENHANCED MESSAGE-----