0001144204-08-066897.txt : 20081126 0001144204-08-066897.hdr.sgml : 20081126 20081126150220 ACCESSION NUMBER: 0001144204-08-066897 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20081118 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20081126 DATE AS OF CHANGE: 20081126 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Secured Digital Storage CORP CENTRAL INDEX KEY: 0000319040 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 850280415 STATE OF INCORPORATION: NM FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-09500 FILM NUMBER: 081217571 BUSINESS ADDRESS: STREET 1: 2001 BUTTERFIELD ROAD STREET 2: SUITE 1050 CITY: DOWNERS GROVE STATE: IL ZIP: 60515 BUSINESS PHONE: 630-271-8590 MAIL ADDRESS: STREET 1: 2001 BUTTERFIELD ROAD STREET 2: SUITE 1050 CITY: DOWNERS GROVE STATE: IL ZIP: 60515 FORMER COMPANY: FORMER CONFORMED NAME: MOUNTAINS WEST EXPLORATION INC DATE OF NAME CHANGE: 19950515 8-K/A 1 v133630_8ka.htm

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

Date of Report (Date of earliest event reported): November 18, 2008

___________________________________________________________

Secured Digital Storage Corporation

(Exact Name of Registrant as Specified in Its Charter)

New Mexico	0-9500	85-0280415
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

2001 Butterfield Road, Suite 1050, Downers Grove, IL 60515

(Address of Principal Executive Offices, Including Zip Code)

(630) 271-8590

(Registrant's Telephone Number, Including Area Code)

Not Applicable

(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:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Page 1 of 5

TABLE OF CONTENTS

Item 4.01	Change in Registrant’s Certifying Accountant	3

Signature		3

Exhibit Inde		4

Item 4.01 Change in Registrant’s Certifying Accountant.

Previous independent registered public accounting firm

On November 18, 2008, Secured Digital Storage Corporation, a New Mexico corporation (the “Company” or the "Registrant") received notice that Jaspers + Hall, PC, ("Jaspers + Hall"), the Company’s current independent registered public accounting firm was resigning as our auditor, effective November 18, 2008. The report issued by Jaspers + Hall in connection with the audit of the Company for the years ended December 31, 2006 and December 31, 2007 expressed an unqualified opinion and included an explanatory statement wherein Jaspers + Hall expressed substantial doubt about the Company’s ability to continue as a going concern without further financing.

During the Company's two most recent years ended December 31, 2006 and December 31, 2007 and the interim periods ended March 31, 2008 and June 30, 2008 and up to their resignation, there have been no disagreements with Jaspers + Hall on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Jaspers + Hall’s satisfaction, would have caused them to make reference thereto in connection with the audited or interim financial statements for the periods..

New independent registered public accounting firm

Concurrent with the resignation of Jaspers + Hall, the board of directors of the Company retained Ronald R. Chadwick, P.C., Aurora, Colorado, (“Chadwick”) as the Registrant's independent accountants to review the Registrant's consolidated balance sheet as of September 30, 2008, and the related consolidated statements of income, stockholders' equity and cash flows for the nine months then ended.

During the Registrant's two most recent fiscal years and any subsequent interim period prior to the engagement of Chadwick, neither the Registrant nor anyone on the Registrant's behalf consulted with Chadwick regarding either (i) the application of accounting principles to a specified transaction, either contemplated or proposed, or the type of audit opinion that might be rendered on the Registrant's financial statements, or (ii) any matter that was either the subject of a "disagreement" or a "reportable event."

Item 9.01 Financial Statements and Exhibits.

Exhibit No.	Description

16.1	Letter dated November 26, 2008 from Jaspers + Hall, PC to the Securities and Exchange Commission.

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.

Dated: November 26, 2008	Secured Digital Storage Corporation

	By:	/s/ William M. Lynes
		William M. Lynes,
		Chief Executive Officer

EXHIBIT INDEX

Exhibit No.	Description

16.1	Letter dated November 26, 2008 from Jaspers + Hall, PC to the Securities and Exchange Commission.

EX-16.1 2 v133630_ex16-1.htm

Exhibit 16.1

November 26, 2008

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

We have read Item 4.01 included in the Form 8-K/A dated November 19, 2008 of Secured Digital Storage Corporation to be filed with the Securities and Exchange Commission. We are in agreement with the Registrant’s statements in Items 4.01 regarding our firm.

Very truly yours,

/s/ Jaspers + Hall, PC

Jaspers + Hall, PC