Item 4.01 Changes in Registrant's Certifying Accountant
This report amends our May 9, 2014, report where we advised that we
terminated the services of Berman W. Martinez & Asociados. We received
comments from the Securities and Exchange Commission on May 15, 2014, and,
accordingly, amend the report to address those comments.
On or about May 6, 2014, the Public Company Accounting Oversight Board
revoked the registration of our auditor, Berman W. Martinez y Asociados.
Therefore, on May 9, 2014, our Board of Directors and controlling shareholder
dismissed our auditor.
We note that all of the reports issued by our former auditor contained a
"going concern" opinion that stated, "the financial statements have been
prepared assming the Company will continue as a going concern. As
discussed in the notes to the financial statements, the Company has minimal
assets, substantial debt, and only a small amount of revenue. It has
accumulate a deficit since beginning its development stage. This raises
substantial doubt about its ability to continue as a going concern." We
did not disagree with this statement.
The dismissal of our auditor was approved by the Board of Directors and
majority (preferred) shareholder. We do not have an audit committee.
There were no known disagreements with our auditor at any time.
There were no reportable events as described in Item 304(a)(1)(v) relating to
a difference of opinion at any time.
At this time we have been unable to obtain a letter from the former auditor
firm stating whether or not they agree with the above statements. We will
continue to attempt to make contact and, upon receiving a letter stating whether
or not the auditor firm agrees or disagrees with our statements, will amend this
report accordingly.
We will be having meetings to determine a course of action with respect to
this situation and will make a filing with our decision.
As stated above, the Securities and Exchange Commission provided us with
written comments regarding our previous filing. It also asked us to
provide a written statement regarding three points. The first two points,
which we state and agree with are: The Company is responsible for the
adequacy and accuracy of the disclosure in the filing; and SEC staff comments or
changes to disclosure in response to staff comments do not foreclose the
Commission from taking any action with respect to the filing. The third
statement the SEC asks us to make, and which we decline to do so on the basis
that it may constitute a waiver of defenses if any litigation occurred is that,
"the Company may not asset staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of
the United States." We are, however, disclosing that the third statement
is the position of the SEC which may be how a tribunal or court would rule in
the event that we attempted to use the SEC staff comments as a defense.
This report was approved by the Board of Directors and majority (preferred)
shareholder on May 14, 2014.
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: May 29, 2014
ACCREDITED BUSINESS CONSOLIDATORS
CORP.
By: /s/ Elisa Corea
Elisa Corea, Vice President -- Hospitality
Development
web:
www.accreditedbiz.net
fax:
1-267-371-5168