-----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, U71HdKUknhw6+b8v4nc+7HHVSWkcFeCWpj6Mdt/Dz5YKbk9/8rvjhqqwesqomHmU qu28XAAb+MKxKITWA19UoQ== 0001078782-09-001964.txt : 20091208 0001078782-09-001964.hdr.sgml : 20091208 20091208125416 ACCESSION NUMBER: 0001078782-09-001964 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20091208 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20091208 DATE AS OF CHANGE: 20091208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BigWest Environmental, Inc. CENTRAL INDEX KEY: 0001440280 STANDARD INDUSTRIAL CLASSIFICATION: HEATING EQUIPMENT, EXCEPT ELECTRIC & WARM AIR FURNACES [3433] IRS NUMBER: 364627722 STATE OF INCORPORATION: NV FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 333-152837 FILM NUMBER: 091228127 BUSINESS ADDRESS: STREET 1: 1350 W. HORIZON RIDGE DRIVE, SUITE 1922 CITY: HENDERSON STATE: NV ZIP: 89014 BUSINESS PHONE: 702-301-7333 MAIL ADDRESS: STREET 1: 1350 W. HORIZON RIDGE DRIVE, SUITE 1922 CITY: HENDERSON STATE: NV ZIP: 89014 8-K/A 1 bigwest8ka2120809.htm FORM 8-K/A2 8-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549


FORM 8-K/A2

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 10, 2009


BigWest Environmental, Inc.

 

 

 

 

 

 

Nevada

  

333-152837

  

36-4627722

State of Incorporation

  

Commission File Number

  

I.R.S. Employer Identification No.

 

BigWest Environmental, Inc.

1350 W. Horizon Ridge Drive

Suite 1922

Henderson, Nevada 89014

  (702) 301-7333  (702) 301-7333


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-(c))






ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.


(a) On or about August 10, 2009, Board of Directors of the Registrant receive a telephone call from The Blackwing Group, LLC, its independent registered public account firm, that would no longer be performing audits for public companies due to compliance burdens and time commitments necessary to comply with regulations. The Company engaged Sam Kan, CPA as the Registrant's new independent registered public account firm. The Board of Directors of the Registrant and the Registrant's approved of the resignation of The Blackwing Group, LLC and the engagement of Sam Kan, CPAs as its independent auditor. None of the reports of The Blackwing Group, LLC 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 reporting peri ods up to June 30, 2009,  a going concern qualification in the registrant's audited financial statements.


During the registrant's two most recent periods and the subsequent interim periods thereto, there were no disagreements with The Blackwing Group 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 The Blackwing Group'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, nor were there any up to and including the time of dismissal on August 10, 2009.


The registrant has requested that The Blackwing Group furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. The letter was received on November 22, 2009,  and an amended version was received on December 8, 2009 which is attached as an Exhibit to this information filing.


(b) On August 10, 2009, the registrant engaged Sam Kan, CPAs as its independent accountant. During the most recent fiscal years and the interim periods preceding the engagement, the registrant requested Sam Kan, CPAs review and audit the requisite periods which the firm has completed.  As required disclosure under Item 304(a)(2) of Regulation S-K, during the two most recent fiscal years and any subsequent interim period preceding the engagement, the issuer has not consulted with successor auditor regarding (i) either; the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the registrant's financial statements, and either a written report was provided to the registrant or oral advice was provided that the new accountant concluded was an important factor considered by the registrant in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter th at was either the subject of a disagreement as defined in paragraph 304(a)(1)(iv) or a reportable event as described in paragraph 304(a)(1)(v).



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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.


BigWest Environmental, Inc.

________________

(Registrant)

Date: December 8, 2009



 

 

 

  

By:  

/s/ Frank Rossana           

 

 

Frank Rossana 

  

  

President, Director

  

  

Chief Executive Officer

  

  

Chief Financial Officer

  

  

Chief Accounting Officer

  

  

Treasurer and Director








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EX-16 2 bigwest8ka2120809ex161.htm EX 16.1 AUDITOR'S LETTER Exhibit 16.1

THE BLACKWING GROUP, LLC

18921G E VALLEY VIEW PARKWAY #325

INDEPENDENCE, MO 64055

816-813-0098




December 8, 2009


Securities and Exchange Commission

100 F. Street, N.E.

Washington, DC 20549


RE: BigWest Environmental, Inc.


We have read the statements that we understand BigWest Environmental, Inc. will include under Item 4.01 of the amended Form 8-K report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm.


Regards,


/s/ The Blackwing Group, LLC

Certified Public Accountants




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