-----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, OUEDhVp/xLMMqxAHZ73pUOw5HgqlojStZyv/Alwp/98jOjmDTRmOZ8OzirruoIzg Tqqmynr1DSxbADRnA9OwQQ== 0001019687-09-003806.txt : 20091029 0001019687-09-003806.hdr.sgml : 20091029 20091029080538 ACCESSION NUMBER: 0001019687-09-003806 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20091028 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20091029 DATE AS OF CHANGE: 20091029 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ingen Technologies, Inc. CENTRAL INDEX KEY: 0000861058 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS MANUFACTURING INDUSTRIES [3990] IRS NUMBER: 880429044 STATE OF INCORPORATION: GA FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-28704 FILM NUMBER: 091143206 BUSINESS ADDRESS: STREET 1: 35193 AVENUE A, SUITE C CITY: YUCAIPA STATE: CA ZIP: 92399 BUSINESS PHONE: 800-259-9622 MAIL ADDRESS: STREET 1: 35193 AVENUE A, SUITE C CITY: YUCAIPA STATE: CA ZIP: 92399 FORMER COMPANY: FORMER CONFORMED NAME: CREATIVE RECYCLING TECHNOLOGIES INC DATE OF NAME CHANGE: 19980505 FORMER COMPANY: FORMER CONFORMED NAME: CLASSIC RESTAURANTS INTERNATIONAL INC /CO/ DATE OF NAME CHANGE: 19960619 FORMER COMPANY: FORMER CONFORMED NAME: CLASSIC RESTAURANTS INC/CO DATE OF NAME CHANGE: 19960604 8-K 1 ingen_8k-102809.txt CURRENT REPORT ON FORM 8-K UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of report (Date of earliest event reported): October 28, 2009 INGEN TECHNOLOGIES, INC. (Exact name of registrant as specified in its charter) Georgia 000-28704 88-0429044 ------- ----------- ---------- (State or other jurisdiction of (Commission (I.R.S. Employer incorporation or organization) File Number) Identification Number) 35193 Avenue "A", Suite-C, Yucaipa, California 92399 - ---------------------------------------------- ----- (Address of principal executive offices) (Zip Code) (800) 259-9622 -------------- (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 (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 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)) 4.01 Changes in Registrant's Certifying Accountant The Registrant, Ingen Technologies, Inc., a Georgia corporation, dismissed its certifying accountant, the firm of Child, Van Wagoner & Bradshaw, PLLC of Salt Lake City, Utah, ("CVB") on October 28, 2009. A new certifying accountant has not been engaged, but Ingen is currently interviewing PCAOB registered firms. The certifying accountant's reports for the years ended May 31, 2007 and May 31, 2008 were prepared assuming that the Registrant will continue as a going concern, but noted the Registrant's operating losses and working capital deficiency raise substantial doubt about its ability to continue as a going concern. The decision to dismiss the certifying accountant was made by the board of directors because of the delay in performance of the certifying accountant's services concerning the Registrant's financial statements. On August 4, 2009 (date of report: July 28, 2009), the Registrant filed a Form 8-K (4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review) indicating that the Registrant's audited financial statements for the years ended May 31, 2008 and May 31, 2007 included as part of the Registrant's Form 10-KSB for the year ended May 31, 2008 and the registrant's financial statements included as part of the Registrant's interim report on Form 10-QSB for the period ending August 31, 2008 should no longer be relied upon because of one or more errors in such financial statements. CVB advised the registrant via e-mail on July 27, 2009 that action should be taken to prevent future reliance on a previously issued audit report and interim review related to previously issued financial statements. CVB indicated that the May 31, 2008 10-KSB and August 31, 2008 10-Q should be amended. The Registrant's financial statements for prior periods failed to include expenses of approximately $1,905,000 and related liabilities of approximately $865,000 owed to the Registrant's Chief Executive Officer, $940,000 owed to third parties on convertible promissory notes, and $112,000 in sales tax liability. The Registrant paid $118,000 in June 2009 to the State of California Franchise Tax Board to resolve the sales tax liability. The balance of the liabilities were satisfied by the issuance of common stock between March 18, 2009 and October 15, 2009. The Registrant has not yet filed restated financial statements to reflect these transactions. During the registrant's two most recent fiscal years and the subsequent interim periods thereto up to the date of dismissal, there were no disagreements with CVB on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to CVB's satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its report on the registrant's financial statements. Pursuant to Regulation S-K Item 304 (a) (1) (v) paragraph D CVB has advised the registrant's counsel that information to support the unrecorded liabilities appear to contain discrepancies that cause CVB to be unable to conclude that the omitted transactions in fact occurred in the time periods represented by the registrant and thus materially impact the fairness or reliability of any financial statements to be restated or future financial statements and that this issue has not been resolved to CVB's satisfaction prior to its dismissal. 2 The Registrant provided a copy of the disclosures it is making and requested its former accountant to furnish a letter addressed to the Commission stating whether it agrees or disagrees with the foregoing statements. A copy of the former accountant's letter to the Commission is attached as Exhibit 16. Item 9.01 Financial Statements and Exhibits (d) Exhibits 16 Former Accountant's letter to the Commission. 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. DATED: October 28, 2009 INGEN TECHNOLOGIES, INC. By: /s/ Scott R. Sand ------------------------------- Scott R. Sand, Chief Executive Officer EX-16 2 ingen_8k-ex16.txt FORMER ACCOUNTANT'S LETTER TO THE COMMISSION Exhibit 16 Former Accountant's letter to the Commission. Child, Van Wagoner & Bradshaw, PLLC 5296 South Commerce Drive, Suite 300 Salt Lake City, Utah 84107-5370 (801) 281-4700 October 28, 2009 Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Ladies and Gentlemen: The firm of Child, Van Wagoner & Bradshaw, PLLC has read the Company's statements included under Item 4.01 of the Form 8-K dated October 28, 2009, and agrees with such statements as they relate to our firm. Very truly yours, /S/ CHILD, VAN WAGONER & BRADSHAW, PLLC Child, Van Wagoner & Bradshaw, PLLC -----END PRIVACY-ENHANCED MESSAGE-----