g2639.htm
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: September 25, 2008
Eight
Dragons Company
(Exact
name of small business issuer as specified in its charter)
Commission
File Number: 000-28453
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Nevada
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75-2610236
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(State
of incorporation)
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(IRS
Employer ID Number)
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211 West
Wall Street, Midland, TX 79701
(Address
of principal executive offices)
(432)
682-1761
(Issuer's
telephone number)
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:
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o
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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o
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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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o
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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 - Changes in Registrant’s Certifying Accountant
Termination of LBB &
Associates, Ltd., LLP
On
September 25, 2008, the Board of Directors of Eight Dragons Company (Company)
notified its registered independent certified public accounting firm, LBB &
Associates, Ltd., LLP (LBBCPA) of Houston, Texas that the Company’s Board of
Directors elected to consolidate the Company’s auditing and review requirements
with the registered accounting firm providing services to other entities
controlled by the Company’s Chairman, Chief Executive Officer, Chief Accounting
Officer and Sole Director.
No
accountant's report on the financial statements for either of the past two (2)
years (ended December 31, 2007 or 2006) contained an adverse opinion or a
disclaimer of opinion or was qualified or modified as to uncertainty, audit
scope or accounting principles, except for a going concern opinion expressing
substantial doubt about the ability of the Company to continue as a
going concern.
During
the Company's two most recent fiscal years (ended December 31, 2007 and 2006)
and from January 1, 2008 to the date of this Report, there were no disagreements
with LBBCPA on any matter of accounting principles or practices, financial
disclosure, or auditing scope or procedure. There were no reportable
events, as defined under Item 304(a)(1)(v) of Regulation S-K adopted by the SEC,
during the Company's two most recent fiscal years (ended December 31, 2007 and
2006) and from January 1, 2008 to the date of this Report.
Engagement of S. W.
Hatfield, CPA
On
October 2, 2008, subject to the completion of required professional due
diligence, the Company’s Board of Directors announced that it intends to engage
S. W. Hatfield, CPA of Dallas, Texas (SWHCPA) as the Company’s new registered
independent public accounting firm to audit the Company’s financial statements
for the year ended December 31, 2008 and subsequent
periods. Pursuant to SEC Release 34-42266, SWHCPA will also review
the Company’s financial statements to be included in Quarterly Reports on Form
10-Q commencing with the quarter ended September 30, 2008.
The
Company did not consult with SWHCPA at any time prior to October 2, 2008,
including the Company’s two most recent fiscal years ended December 31, 2007 and
2006, and the subsequent interim periods through the date of this Report, with
respect to the application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that might be
rendered on the Company’s financial statements, or any other matters or
reportable events set forth in Item 304(a)(1)(v) of Regulation S-K.
Item
9.01 - Financial Statements and Exhibits
Exhibit
16.1 Letter from LBB & Associates, Ltd., LLP dated October 1, 2008 regarding
8-K disclosure.
SIGNATURES
In
accordance with the requirements of the Securities Exchange Act of 1934, the
registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.
Eight
Dragons Company
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Dated:
October 2, 2008
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/s/
Glenn A. Little
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Glenn
A. Little
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Chief
Executive Officer
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and
Chief Financial Officer
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