- Amended Current report filing (8-K/A)
04 Noviembre 2009 - 4:24PM
Edgar (US Regulatory)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_______________
FORM 8-K/A
_______________
Amendment No. 1
to
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 2, 2009
_______________
CHEYENNE RESOURCES CORP.
(Exact name of registrant as specified in its charter)
_______________
|
|
|
Nevada
|
333-140204
|
76-0672176
|
(State or other jurisdiction of
incorporation or organization)
|
(Commission
File Number)
|
(IRS Employer
Identification No.)
|
1020 Brookstown Avenue, Suite 30
Winston-Salem, North Carolina 27101
(Address of principal executive office)
(336) 723-0908
Issuer's telephone number
N/A
(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):
|
|
þ
|
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))
|
SECTION 4 MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS
Item 4.01
Changes in Registrants Certifying Accountant
Cheyenne Resources Corp., previously reported that, on October 2, 2009, the sole director of Cheyenne Resources Corp. (formerly Atlas Oil & Gas, Inc.), terminated Lawrence Scharfman CPA P.A. (Scharfman) as the companys independent auditor. The company terminated the audit engagement of Scharfman after learning that, on August 11, 2009, the Public Company Accounting Oversight Board revoked the registration of Scharfman because of deficiencies in the conduct of certain of its audits and procedures. Scharfman audited the company financial statements for the fiscal year ended December 31, 2008.
During registrants fiscal year ended December 31, 2008, and the subsequent interim period preceding the dismissal of Scharfman, there were no disagreements with Scharfman on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. The auditors report on the financial statements of Royale Energy during the fiscal year ended December 31, 2008, contained no adverse opinion or disclaimer of opinion and were not modified as to uncertainty, audit scope, or accounting principles. However, the auditors report for the 2008 fiscal year did contain a qualification based on the companys ability to continue as a going concern. Scharfman did not audit the company financial statements prior to the fiscal year ended December 31, 2008.
The company has provided a draft of this Report on Form 8-K to Scharfman and has requested that it furnish to the company a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the company in this Form 8-K and, if not, stating the respects in which it does not agree. The company will promptly file a copy of Scharfmans response to this request as an amendment to this Report, after the response is received. Scharfman has responded to the Companys 8-K filed with the SEC on October 28, 2009, and a copy of that response is attached to this Form 8-K/A as exhibit 99.1.
SECTION 9 FINANCIAL STATEMENTS AND EXHIBITS
Item 9.01
Financial Statements and Exhibits
(d)
Exhibits
99.1
Letter from Lawrence Scharfman CPA P.A.
2
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.
|
|
|
Cheyenne Resources Corp.
(formerly Atlas Oil & Gas, Inc.)
|
|
|
Date: November 4, 2009
|
/s/ Dan Motsinger
|
|
Dan Motsinger, Chief Executive Officer
|
3
Cheyenne Resources (CE) (USOTC:CYRS)
Gráfica de Acción Histórica
De Nov 2024 a Dic 2024
Cheyenne Resources (CE) (USOTC:CYRS)
Gráfica de Acción Histórica
De Dic 2023 a Dic 2024