0001021432-16-001317.txt : 20160519
0001021432-16-001317.hdr.sgml : 20160519
20160519130544
ACCESSION NUMBER: 0001021432-16-001317
CONFORMED SUBMISSION TYPE: 8-K/A
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20160421
ITEM INFORMATION: Changes in Registrant's Certifying Accountant
FILED AS OF DATE: 20160519
DATE AS OF CHANGE: 20160519
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: UNITED ENERGIES DEVELOPMENT Corp
CENTRAL INDEX KEY: 0001644819
STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770]
IRS NUMBER: 474459878
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: 8-K/A
SEC ACT: 1934 Act
SEC FILE NUMBER: 000-55484
FILM NUMBER: 161662578
BUSINESS ADDRESS:
STREET 1: 9454 WILSHIRE BOULEVARD
CITY: BEVERLY HILLS
STATE: CA
ZIP: 90212
BUSINESS PHONE: 310-888-1870
MAIL ADDRESS:
STREET 1: 9454 WILSHIRE BOULEVARD
CITY: BEVERLY HILLS
STATE: CA
ZIP: 90212
FORMER COMPANY:
FORMER CONFORMED NAME: Hiking Ridge Acquisition Corp
DATE OF NAME CHANGE: 20150611
8-K/A
1
form8kchgInaccounts31hiking.txt
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
April 21, 2016
Date of Report
(Date of Earliest Event Reported)
UNITED ENERGIES DEVELOPMENT CORPORATION
(Exact Name of Registrant as Specified in its Charter)
HIKING RIDGE ACQUISITION CORPORATION
(Former Name of Registrant as Specified in its Charter)
Delaware 000-55484 47-4459878
(State or other (Commission File Number) (IRS Employer
jurisdiction Identification No.
of incorporation)
215 Apolena Avenue
Newport Beach, Califonria 92662
(Address of Principal Executive Offices)
949-673-4510
(Registrant's Telephone Number)
This filing corrects a typographical error from the filing made
earlier.
ITEM 4.01 Changes in Registrant's Certifying Accountant
On April 21, 2015, the Registrant's accounting firm, Anton & Chia,
LLP, ("Anton & Chia") Newport Beach, California, determined not to continue
with the Registrant. The firm of Anton & Chia had no disagreement with
the Registrant.
The prior accountant's audit report on the financial statements for
the period May 21, 2015 (inception) through December 31, 2015 contains
a note as to the Company's ability to continue as a going concern. The note
indicated that the Company's continuation as a going concern is dependent on
its ability to generate sufficient cash flows from operations to meet its
obligations, which it had not been able to accomplish to the date of the
report, and /or obtain additional financing from its stockholders and/or
other third parties.
In connection with the audits of the Company's financial statements for
the period from May 21, 2015 (inception) to December 31, 2015 and the
period May 21, 2015 (inception) through the date of termination, there
were no disagreements with the former accountants, Anton & Chia, on any
matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure which disagreement(s), if not
resolved to the satisfaction of the former accountant, would have caused
it to make reference to the subject matter of the disagreement(s) in
connection with its reports.
The Registrant has provided Anton & Chia with a copy of this disclosure
and requested that they furnish a letter addressed to the U.S. Securities
and Exchange Commission stating whether it agrees with the above statements,
and if not, stating the respects in which it does not agree. A copy of the
letter from Anton & Chia addressed to the U.S. Securities and Exchange
Commission is filed as an Exhibit to this Current Report on Form 8-K.
On May 12, 2016 (the "Engagement Date"), the Company engaged KCCW
Accountancy Corp., PCAOB registered, Certified Public Accountants as its
independent registered public accounting firm. The decision to engage KCCW
as the Company's independent registered public accounting firm was approved
by the Company's Board of Directors.
The address of KCCW Accountancy Corp. is:
22632 Golden Springs Drive, Suite 230
Diamond Bar, CA 91765
During the period December 11, 2015 (inception) and through the
Engagement Date, the Company, nor any one on its behalf, did not consult
with KCCW in regard to the application of accounting principles to any
specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on the Company's Financial Statements, or
any other matters or reportable events as defined in Item 304(a)(2)(i)
and (ii) of Regulation S-K.
ITEM 9.01 EXHIBITS
16.1 Letter from former certifying public accountant
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 hereunder duly authorized.
Date: May 18, 2016 /s/ James Cassidy
President
EX-16
2
exhi16hiking.txt
AC ANTON &
CHIA CERTIFICATED PUBLIC ACCOUNTANTS
May 18, 2016
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100F Street Northeast
Washington, DC 20549-2000
RE: UNITED ENERGIES DEVELOPMENT CORPORATION (formerly
Hiking Ridge Acquisition Corporation)
File No. 000-55484
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K dated May 18, 2016 of UNITED ENERGIES
DEVELOPMENT CORPORATION (formerly Hiking Ridge Acquisition Corporation)
("the Registrant") and are in agreement with the statements contained
therein as it pertains to our firm.
We have no basis to agree or disagree with any other statements of the
Registrant contained in Item 4.01.
Sincerely,
/s/ Anton & Chia, LLP