-----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, BpSh6fZiT+e/sh6EkASo56H8PD7zdiq9zHdeLjsvqH8dSfesMz2tZ4ln3b74d3N7 QHSLzDVky+pDqu6XXjsraQ== 0001086380-09-000053.txt : 20091015 0001086380-09-000053.hdr.sgml : 20091015 20091015132925 ACCESSION NUMBER: 0001086380-09-000053 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20091006 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20091015 DATE AS OF CHANGE: 20091015 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Hydrogen Motors, Inc. CENTRAL INDEX KEY: 0001447308 STANDARD INDUSTRIAL CLASSIFICATION: MOTORS & GENERATORS [3621] IRS NUMBER: 300489767 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 333-154866 FILM NUMBER: 091120995 BUSINESS ADDRESS: STREET 1: 3600 TWILIGHT COURT CITY: OAKTON STATE: VA ZIP: 22124 BUSINESS PHONE: 7034079802 MAIL ADDRESS: STREET 1: 3600 TWILIGHT COURT CITY: OAKTON STATE: VA ZIP: 22124 FORMER COMPANY: FORMER CONFORMED NAME: Hydrogen Motors, Inc DATE OF NAME CHANGE: 20090129 FORMER COMPANY: FORMER CONFORMED NAME: Hydrogen Inc DATE OF NAME CHANGE: 20081007 8-K 1 hm8k100609.htm

U.S. 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):  October 6, 2009

_______________________

Commission File No. 333-154866
_______________________

Hydrogen Motors, Inc.
(Exact name of small business issuer as specified in its charter)

Nevada

30-0489767

State of Incorporation

IRS Employer Identification No.

3600 Twilight Court
Oakton, VA 22124

(Address of principal executive offices)

(703) 407-9802
(Issuer's telephone number)

 

 

 

Item 4.01

Changes in Registrant's Certifying Accountant.

 

On October 6, 2009, we dismissed Seale and Beers, CPAs ("Seale") as our independent registered public accounting firm. We engaged a new independent registered public accounting firm, Chang G. Park, CPA ("CHANG G. PARK, CPA") on 10/06/2009. Pursuant to Item 304(a) of Regulation S-K under the Securities Act of 1933, as amended, and under the Securities Exchange Act of 1934, as amended, we report as follows:

     

(a)

(i)

Seale was dismissed as our independent registered public accounting firm effective on 10/06/2009

     
 

(ii)

Seale has been our auditors since August 5, 2009 and Seale has not filed any reports on our financial statements and therefore did not contain any adverse opinions or disclaimers of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

     
 

(iii)

The termination of Seale and engagement of CHANG G. PARK, CPA was approved by our board of directors.

     
 

(iv)

We and Seale did not have any disagreements with regard to any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure for the audited financials and subsequent interim period through the date of dismissal, which disagreements, if not resolved to the satisfaction of Seale, would have caused it to make reference to the subject matter of the disagreements in connection with its reports.

     
 

(v)

During the period from August 5, 2009 through the date of dismissal, we did not experience any reportable events.

     
   

On 10/07/2009, we engaged CHANG G. PARK, CPA to be our independent registered public accounting firm.

     

(b)

(i)

Prior to engaging CHANG G. PARK, CPA, we had not consulted CHANG G. PARK, CPA regarding the application of accounting principles to a specified transaction, completed or proposed, the type of audit opinion that might be rendered on our financial statements or a reportable event, nor did we consult with CHANG G. PARK, CPA regarding any disagreements with its prior auditor 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 the prior auditor, would have caused it to make a reference to the subject matter of the disagreements in connection with its reports.

     
 

(ii)

We did not have any disagreements with Seale and therefore did not discuss any past disagreements with Seale.

   

(c)

We have requested Seale to furnish us with a letter addressed to the SEC stating whether Seale agrees with the statements made by us regarding Seale.

   
 

The Company has furnished a copy of this Report to Seale and Beers, CPAs and requested them to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K and, if not, stating the respects in which it does not agree. The letter from Seale and Beers, CPAs is herby submitted as exhibit 16.1.

 

 
   

Item 9.01

Financial Statements and Exhibits.

   

(d)

Exhibits

     
   

Exhibit 16.1  Letter of Seale and Beers, CPAs.

 

 

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.

 

 

Hydrogen Motors, Inc.                                     

 

 

Date:  October 15, 2009                                   

By:

/s/ Dmitry Shvenderman
Dmitry Shvenderman
Chief Executive Officer
(Principle Executive Officer,
Principle Financial Officer)

EX-16 2 hm8k100609exh161.htm

Exhibit 16.1

SEALE AND BEERS, CPAs
PCAOB & CPAB REGISTERED AUDITORS
www.sealebeers.com

 

October 14, 2009

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

The firm of Seale and Beers, CPAs was previously principal accountant for Hydrogen Motors, Inc. (the "Company") and has not completed any review or audit work for the company. Effective October 6, 2009, we were dismissed from the Company as principal accountants.

We have read the Company's statements included its Form 8-K pertaining to Seale and Beers CPAs dated October 6, 2009, and we agree with such statements contained therein.

We have no knowledge about the appointment of Chang G. Park, CPA as new auditors, nor whether they were consulted prior to their appointment as auditors.

Sincerely,

 

Seale and Beers, CPAs
Las Vegas, NV

 

CC:

U.S. Securities & Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
202-551-5300 Phone
202-772-9252 Fax

 

Seale and Beers, CPAs PCAOB & CPAB Registered Auditors
50 South Jones Blvd. Suite 202, Las Vegas, Nevada 89107 (702) 666-8550

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