China Healthcare Acquisition Corp. - Current report filing (8-K)
17 January 2008 - 5:24AM
Edgar (US Regulatory)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 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): January 14, 2008
CHINA HEALTHCARE ACQUISITION CORP.
(Exact Name of Registrant as Specified in Charter)
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Delaware
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001-33269
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20-5013347
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(State or Other Jurisdiction
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(Commission
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(IRS Employer
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of Incorporation)
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File Number)
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Identification No.)
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1233 Encino Drive
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Pasadena, CA
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91108
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(Address of Principal Executive Offices)
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(Zip Code)
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Registrants telephone number, including area code:
(626) 568-9924
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):
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Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
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Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
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Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
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Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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Item 4.01
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Changes in Registrants Certifying Accountant
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On January 14, 2008, China Healthcare Acquisition Corp. (the Company) dismissed Goldstein Golub
Kessler LLP (GGK), the Companys independent registered public accounting firm. Goldman Parks
Kurland Mohidin, LLP was subsequently engaged as the Companys new independent registered public
accounting firm on January 14, 2008.
The audit report of GGK on the financial statements of the Company at May 9, 2007, December 31,
2006 and June 15, 2006 and for the period from January 1, 2007 to May 9, 2007, the cumulative
period from June 7, 2006 (inception) to May 9, 2007, the period from June 7, 2006 (inception) to
December 31, 2006, and the period from June 6, 2006 (inception) to June 15, 2006, did not contain
an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope or accounting principles, except that the audit report on the financial
statements for the period ended December 31, 2006 included a going concern explanatory paragraph.
The decision to engage Goldman Parks Kurland Mohidin, LLP was approved by the audit committee of
the Companys board of directors.
During the Companys two most recent fiscal years ended December 31, 2006 and 2007 and through the
date of this Current Report, the Company did not consult with Goldman Parks Kurland Mohidin, LLP on
(i) the application of accounting principles to a specified transaction, either completed or
proposed, or the type of audit opinion that may be rendered on the Companys financial statements,
and Goldman Parks Kurland Mohidin, LLP did not provide either a written report or oral advice to
the Company that Goldman Parks Kurland Mohidin, LLP concluded was an important factor considered by
the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or
(ii) any matter that was the subject of any disagreement, as defined in Item 304(a)(1)(iv) of
Regulation S-K and the related instructions, or a reportable event within the meaning set forth in
Item 304(a)(1)(v) of Regulation S-K.
During the period from June 7, 2006 (inception) to December 31, 2007 and through the date of this
Current Report, there were: (i) no disagreements between the Company and GGK on any matters of
accounting principles or practices, financial statement disclosure, or auditing scope or
procedures, which disagreements, if not resolved to the satisfaction of GGK, would have caused GGK
to make reference to the subject matter of the disagreement in their reports on the Companys
financial statements for such years, and (ii) no reportable events within the meaning set forth in
Item 304(a)(1)(v) of Regulation S-K.
The Company has provided GGK a copy of the disclosures in this Form 8-K prior to the filing with
the Securities and Exchange Commission (SEC) and has requested that GGK furnish it with a letter
addressed to the SEC stating whether or not GGK agrees with the Companys statements in this Item
4.01. A copy of the letter dated January 16, 2008 furnished by GGK in response to that request is
filed as Exhibit 99.1 to this Form 8-K.
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Item 9.01
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Financial Statements and Exhibits.
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(d) Exhibits.
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Exhibit No.
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Description
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99.1
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Letter furnished by GGK in response to the Companys
request, addressed to the Securities and Exchange
Commission, dated January 16, 2008, indicating their
agreement with the statements contained in the Form 8-K
filing.
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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.
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Date: January 16, 2008
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CHINA HEALTHCARE ACQUISITION CORP.
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By:
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/s/ Alwin Tan
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Alwin Tan
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Chief Executive Officer
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