-----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, Rr9D2YUGOp5QlIkP9Xmw1+yDNBsQfeJd0bteHQ5Bzm23JJhbyOiokPaj1ZPPekRg nNx3wMyrHLczqKwANATHMw== 0001019687-09-003517.txt : 20091005 0001019687-09-003517.hdr.sgml : 20091005 20091005160221 ACCESSION NUMBER: 0001019687-09-003517 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20090727 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20091005 DATE AS OF CHANGE: 20091005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FRANKLIN WIRELESS CORP CENTRAL INDEX KEY: 0000722572 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE & TELEGRAPH APPARATUS [3661] IRS NUMBER: 953733534 STATE OF INCORPORATION: NV FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-14891 FILM NUMBER: 091105648 BUSINESS ADDRESS: STREET 1: 5440 MOREHOUSE DR. #1000 CITY: SAN DIEGO STATE: CA ZIP: 92121 BUSINESS PHONE: 858-623-0000 MAIL ADDRESS: STREET 1: 5440 MOREHOUSE DR. #1000 CITY: SAN DIEGO STATE: CA ZIP: 92121 FORMER COMPANY: FORMER CONFORMED NAME: FRANKLIN TELECOMMUNICATIONS CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: ABM COMPUTER SYSTEMS DATE OF NAME CHANGE: 19870317 FORMER COMPANY: FORMER CONFORMED NAME: AUTOMATED BUSINESS MACHINES INC DATE OF NAME CHANGE: 19830802 8-K/A 1 franklin_8ka-100509.txt SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K (Amendment No. 2) CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report: July 27, 2009 Franklin Wireless Corp. (Exact name of registrant as specified in its charter) California 0-11616 95-3733534 (State or other jurisdiction (Commission (IRS Employer or incorporation) File Number) Identification No.) 5440 Morehouse Drive, Suite 1000, San Diego, California 92121 (Address of principal executive offices) Registrant's telephone number, including area code: (805) 623-0000 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-4(c)) ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. (a) On July 27, 2009, the Board of Directors of Franklin Wireless Corp. (the "Company") dismissed Choi, Kim & Park, LLP ("CKP"). CKP's audit reports on the Company's financial statements for the fiscal year ended June 30, 2008 and the consolidated financial statements for the fiscal year ended June 30, 2007 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. During the Company's two most recent fiscal years and for the subsequent interim period through July 27, 2009, there were no disagreements between the Company and CKP on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to the satisfaction of CKP would have caused CKP to make reference to the subject matter of the disagreement in connection with its report. During the Company's fiscal years ended June 30, 2008 and 2007, and through July 27, 2009, there were no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K). The Company furnished CKP with a copy of the above disclosure, and requested that CKP furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of CKP's letter dated October 2, 2009 is attached as Exhibit 16.1 to this Amendment to Current Report on Form 8-K. (b) On July 27, 2009, the Board of Directors of the Company approved the appointment of BDO Seidman, LLP ("BDO Seidman"), as the Company's independent registered public accounting firm, to audit the financial statements of the Company for the fiscal year ended June 30, 2009. During the Company's past two fiscal years, and through July 27, 2009, the date on which BDO Seidman's appointment was approved, neither the Company, nor any person on its behalf, has consulted with BDO Seidman with respect to either: (i) 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 Company's financial statements; or (ii) any matter that was the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or any matter that was either the subject of a disagreement or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K). Further, no written report or oral advice was provided by BDO Seidman to the Company that BDO Seidman, LLP concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting of an issue. ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS. (d) Exhibits 16.1 Letter from Choi, Kim & Park, LLP to the Securities and Exchange Commission dated October 2, 2009. SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this amendment to be signed on its behalf by the undersigned hereunto duly authorized. FRANKLIN WIRELESS CORP. Date: October 5, 2009 By: /s/ OC Kim ------------------ OC Kim President EX-16.1 2 franklin_8kaex16-1.txt Exhibit 16.1 October 2, 2009 Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-7561 Re: Franklin Wireless Corp. Commission File No. 0-11616 Dear Sirs/Madams: This letter is delivered by Choi, Kim & Park, LLP in connection with the filing by Franklin Wireless Corp. with the Securities and Exchange Commission of a Current Report on Form 8-K. We have reviewed the contents of Item 4.01 of such Current Report on Form 8-K and agree with the statements contained therein. Yours truly, /s/ Choi, Kim & Park, LLP Choi, Kim & Park, LLP -----END PRIVACY-ENHANCED MESSAGE-----