- Current report filing (8-K)
27 12월 2010 - 8:41PM
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): December 27, 2010 (December 23, 2010)
SUBAYE,
INC.
(Exact
name of registrant as specified in its charter)
Delaware
|
001-34660
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35-2089848
|
|
|
|
(State or other
jurisdiction of
incorporation)
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(Commission File
Number)
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(IRS Employer Identification
No.)
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9/F.,
Beijing Business World,
56 East
Xinglong Street,
Chongwen
District
Beijing,
China 100062
(Address
of principal executive offices) (Zip Code)
(86) 20
3999 0266
Registrant’s
telephone number, including area code
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):
o
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
o
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
o
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
o
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Item
4.01.
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Changes
in Registrant’s Certifying
Accountant.
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(a)
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Dismissal
of Previous Independent Registered Public Accounting
Firm.
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On
December 23, 2010, Subaye, Inc. (the “Company”) dismissed DNTW Chartered
Accountants, LLP (“DNTW”), the Company’s independent registered public
accounting firm. The Audit Committee of the Company’s Board of
Directors recommended and approved the dismissal. The dismissal is
effective December 23, 2010.
DNTW’s
audit report on the Company’s financial statements for each of the past two
years did not contain an adverse opinion or a disclaimer of opinion, and was not
qualified or modified as to uncertainty, audit scope or accounting
principles.
During
the Company’s two most recent fiscal years and through the subsequent interim
period to December 23, 2010, (a) there were no disagreements between the Company
and DNTW on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if
not resolved to the satisfaction of DNTW, would have caused it to make reference
to the subject matter of the disagreement in connection with its reports; and
(b) no reportable events as set forth in Item 304(a)(1)(v)(A) through (D) of
Regulation S-K have occurred.
The
Company has provided DNTW with a copy of the disclosures in this Current Report
on Form 8-K prior to its filing with the Securities and Exchange Commission (the
“SEC”) and has requested that DNTW furnish it with a letter, as promptly as
possible, addressed to the SEC stating that DNTW agrees with the above
statements and if not, stating the respects in which it does not
agree. A copy of the letter, dated December 24, 2010, is filed
herewith as Exhibit 16.1.
(b)
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Engagement
of New Independent Registered Public Accounting
Firm.
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On
December 23, 2010, the Company’s Audit Committee recommended and approved the
engagement of PricewaterhouseCoopers
Hong Kong
(“PwC”) as its new
independent registered public accounting firm, effective December 23,
2010.
During
the Company’s two most recent fiscal years and through the subsequent interim
period to December 23, 2010, the Company has not consulted PwC regarding the
application of accounting principles to a specified transaction, either
completed or proposed, or any of the matters or events set forth in Item
304(a)(2) of Regulation S-K.
On
December 23, 2010, the Company issued a press release announcing the dismissal
of DNTW and the appointment of PwC, a copy of which is included as Exhibit 99.1
to this report and is incorporated herein by reference.
Item
9.01.
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Financial
Statements and Exhibits.
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Exhibit
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Number
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Exhibit Title or
Description
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16.1
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Letter
to the SEC from DNTW Chartered Accountants, LLP, dated December 24,
2010
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99.1
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Press
Release, dated December 23, 2010.
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SIGNATURE
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: December
27, 2010
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SUBAYE,
INC.
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By:
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/s/ James Crane
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Name: James
Crane
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Title: Chief
Financial Officer
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Subaye (CE) (USOTC:SBAY)
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Subaye (CE) (USOTC:SBAY)
과거 데이터 주식 차트
부터 6월(6) 2023 으로 6월(6) 2024