U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): August 25, 2008
AMERICAN POST TENSION, INC.
(Exact name of registrant as specified in charter)
Delaware 000-50090 13-3926203
(State or other (Commission File (I.R.S. Employer
of jurisdiction Number) Identification No.)
incorporation)
1179 Center Point Drive, Henderson, NV 89074
(Address of principal executive office (Zip Code)
Registrant's telephone number, including area code: (702) 565-7866
Former Name or Former Address, if Changed Since Last Report
Check the appropriate box below if the Form 8-K 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))
SECTION 4 Matters Related to Accountants and Financial Statements
Item 4.01 Changes in Registrant?s Certifying Accountant.
(a). Dismissal of Independent Accountant. By letter dated August 14, 2008,
the Registrant advised its former certifying accountants, Tinter Scheifley
Tang, LLC, of Dillon, Colorado 80435 that it would not renew the firm?s
engagement as the Registrant?s certifying accountant for the fiscal year
ended December 31, 2008, and that Registrant would be retaining a new
independent certifying accountant.
In accordance with Item 304(a)(1) of Regulation S-K of the SEC, the Company
is providing the following information:
1. The former accountant, Tinter Scheifley Tang, LLC, was notified that
it would be dismissed as the Company?s certifying accountants by letter
dated August 14, 2008.
2. The former principal accountant?s reports on the financial
Statements of the Company for the last two fiscal years ending December 31,
2006 and 2007, did not contain an adverse opinion or disclaimer of opinion,
and were not modified as to uncertainty, audit scope, or accounting
principles.
3. The decision to change accountants was recommended and approved by
the Board of Directors of the Company.
4. There were no disagreements with the former accountants, whether or
Not resolved, on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which, if not resolved
to the former accountant?s satisfaction, would have caused it to make
reference to the subject matter of the disagreement in connection with its
report, and no such disagreements have ever been communicated to the Company.
5. There were no events as described in Item 304(a)(1)(v) of
Regulation SK that occurred within the two fiscal years of the Registrant
ending December 31, 2006 and 2007 or any subsequent interim period.
(b). Engagement of New Independent Accountant. On August 14, 2008, the
Registrant engaged Berman, Hopkins, Wright & LaHam, CPAs and Associates, LLP,
of Winter Park and Viera, Florida, (?Berman Hopkins?) as its certifying
accountants to review its interim financial statements for the fiscal year
ending December 31, 2008 and to audit its financial statements for the fiscal
year ended December 31, 2008.
Berman, Hopkins, is a registered accounting firm with the Public Company
Accounting Oversight Board. Berman Hopkins filed application with the
Nevada State Board of Accountancy in July, 2008 to be licensed in Nevada. The
firm will be licensed to perform CPA services in Nevada upon approval of this
application which is expected in the coming weeks. The Company will require
that Berman Hopkins be licensed in Nevada prior to commencing audit
procedures on its 2008 financial statements; however, Berman Hopkins will
perform quarterly reviews of the Company?s interim financial statements while
approval of the license application is in process as it will not be required
to be in Nevada to perform these review services. In the unlikely event that
Berman, Hopkins is not then licensed to perform CPA services in Nevada, the
Company will then engage other qualif3ed independent auditors to perform the
Required Audit services in Nevada for its fiscal year ended December 31,
2008.
The Registrant has not consulted Berman, Hopkins, Wright & LaHam regarding:
1. The application of accounting principles to a specific completed or
contemplated transaction, or the type of audit opinion that might be
rendered on the Registrant?s financial statements, and no written or
oral advice was provided that was an important factor considered by
the Registrant in reaching a decision as to any accounting, auditing
or financial reporting issue; or
2. Any matter that was the subject of a disagreement (as described in
Item 304(a)(i)(iv) of Regulation SK or a reportable event (as
described in Item 304(a)(1)(v) of regulation SK.
Although no items of disagreement as defined in paragraph (a)(1)(iv) of Item
3.04 of Regulation S-B exist or have been raised by the former accountants,
the Registrant has provided a copy of this report and the disclosures it is
making in response to Item 3.04(a) to the former accountants and requested
the former accountants to furnish a letter addressed to the Commission within
ten business days stating whether it agrees with the statements made in this
report by Registrant, and, if not, stating the respects in which it does not
agree. A copy of the former accountants? letter respo0nding to that request,
dated August 19, 2008, is attached to this report as Exhibit 16.
The Registrant requested Berman, Hopkins, Wright & LaHam to review the
disclosures contained herein prior to the filing of this report, and has
provided them with the opportunity to furnish the Registrant with a letter
addressed to the Commission containing any new information, clarification of
the Registrants? expression of its views, or the respects in which it does
agree with the statements made by the Registrant in response to Item 304(a)
of Regulation SK set forth above. No such letter has been or will be
provided.
Item 9.01 Financial Statements and Exhibits.
None
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, the
Registrant has duly caused this Current Report to be signed on its behalf by
the undersigned hereto duly authorized.
American Post Tension, Inc.
Date: August 25, 2008 By: /s/ Edward Hohman
Name: Edward Hohman
Chairman and Chief Executive Officer