-----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, NIpmEDNFJzsiYMGgDaDLnkWOciSBq9rQ9hjxu8uDWKjRXW9DspbCBtblhU0gXfch fSOwTGBZ+RgHWrWuPwWtkA== 0001019687-07-003632.txt : 20071026 0001019687-07-003632.hdr.sgml : 20071026 20071025181901 ACCESSION NUMBER: 0001019687-07-003632 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20071019 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20071026 DATE AS OF CHANGE: 20071025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNIVERSAL DETECTION TECHNOLOGY CENTRAL INDEX KEY: 0000763950 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL INSTRUMENTS FOR MEASUREMENT, DISPLAY, AND CONTROL [3823] IRS NUMBER: 952746949 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-09327 FILM NUMBER: 071191796 BUSINESS ADDRESS: STREET 1: 9595 WILSHIRE BOULEVARD, SUITE 700 CITY: BEVERLY HILLS STATE: CA ZIP: 90212 BUSINESS PHONE: 3102483655 MAIL ADDRESS: STREET 1: 9595 WILSHIRE BOULEVARD, SUITE 700 CITY: BEVERLY HILLS STATE: CA ZIP: 90212 FORMER COMPANY: FORMER CONFORMED NAME: POLLUTION RESEARCH & CONTROL CORP /CA/ DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: DASIBI ENVIRONMENTAL CORP DATE OF NAME CHANGE: 19900529 8-K 1 udt_8k-101907.txt CURRENT REPORT ON FORM 8-K =============================================================================== UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 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 25, 2007 (October 19, 2007) UNIVERSAL DETECTION TECHNOLOGY (Exact name of Registrant as specified in charter) California 000-14266 95-2746949 (State or other jurisdiction (Commission File Number) (IRS Employer of incorporation) Identification Number) 9595 Wilshire Blvd., Suite 700 Beverly Hills, California 90212 (Address of principal executive offices) Registrant's telephone number, including area code: (310) 248-3655 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 (see General Instruction A.2 below). |_| 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 CFR240.14a-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 240.13(e)-4(c)) =============================================================================== ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT Effective October 19, 2007, AJ Robbins, PC ("AJ Robbins") terminated its relationship as Universal Detection Technology's (the "Registrant") certifying independent accountant engaged to audit the Registrant's financial statements. AJ Robbins audited the Registrant's financial statements for the fiscal year ended December 31, 2006 and it reviewed the Registrant's unaudited financial statements for the fiscal quarters ended March 31, 2007 and June 30, 2007. The report of AJ Robbins on the financial statements of the Registrant as of and for the year ended December 31, 2006 did not contain an adverse opinion, or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles, except for an explanatory paragraph regarding the financial statements being prepared assuming that the Registrant will continue as a going concern. During the Registrant's fiscal year ended December 31, 2006 and the subsequent interim period through the date of the termination of AJ Robbins, there were no disagreements with AJ Robbins 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 AJ Robbins would have caused them to make reference to this subject matter of the disagreements in connection with their report, nor were there any "reportable events" as described in Item 304(a)(1)(iv) of Regulation S-B, promulgated under the Securities Exchange Act of 1934, as amended ("Regulation S-B"). AJ Robbins furnished the Registrant with a letter addressed to the SEC (the "SEC letter") stating that it agrees with the statements made above by the Registrant. A copy of the SEC letter has been filed as an exhibit to this Form 8-K. Effective on October 19, 2007, Kabani & Company, Inc. ("Kabani"), whose address is 6033 West Century Blvd., Suite 810, Los Angeles, California 90045, was engaged to serve as the Registrant's new independent certifying accountant to audit the Registrant's financial statements. Prior to engaging Kabani, the Registrant had not consulted Kabani regarding the application of accounting principles to a specified transaction, completed or proposed, the type of audit opinion that might be rendered on the Registrant's financial statements or a reportable event, nor did the Registrant consult with Kabani 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. The termination of AJ Robbins as the Registrant's certifying independent accountant and the engagement of Kabani as its new certifying independent accountant were both approved by the Registrant's Board of Directors. ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS EXHIBIT DESCRIPTION NUMBER - -------------------------------------------------------------------------------- 16 Letter from AJ Robbins dated October 24, 2007. - ------------- [SIGNATURES PAGE FOLLOWS] 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. UNIVERSAL DETECTION TECHNOLOGY By: /s/ Jacques Tizabi Jacques Tizabi Chief Executive Officer Dated: October 25, 2007 EX-16 2 udt_ex16.txt EXHIBIT 16 Exhibit 16 AJ. ROBBINS, P.C. CERTIFIED PUBLIC ACCOUNTANTS 216 SIXTEENTH STREET SUITE 600 DENVER, COLORADO 80202 October 24, 2007 United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Universal Detection Technology Dear Sir/Madam: We have read Item 4.01 of the form 8-K Universal Detection Technology, dated October 19, 2007 regarding the recent change of auditors. We agree with such statement made regarding our firm. We have no basis to agree or disagree with other statements made under Item 4.01. Very truly yours, AJ. Robbins, PC by /s/ Richard Fleischman ------------------------ Richard Fleischman, CPA -----END PRIVACY-ENHANCED MESSAGE-----