Cintel Corp - Current report filing (8-K)

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Item 4.01 Change in Registrant’s Certifying Accountants

(a) Previous independent accountants:

On October 5, 2007, Cintel Corp. (the "Company") dismissed Davis Accounting Group, P.C. ("Davis") as its independent registered public accounting firm. The decision to dismiss Davis was approved by the Board of Directors of the Company.

The report of Davis on the consolidated financial statements of the Company for the year ended December 31, 2006 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.

In connection with the audits of the Company’s financial statements for the year ended December 31, 2006 and through October 5, 2007, there were no disagreements with Davis on any matters of accounting principles or practices, financial statement disclosure, or auditing scope and procedures which, if not resolved to the satisfaction of Davis would have caused Davis to make reference to the matter in their report.

The Company has furnished a copy of the above disclosures to Davis and has requested that Davis furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above disclosures. A copy of such letter is attached as Exhibit 16.1 to this Current Report on Form 8-K.

(b) New independent accountants:

On October 5, 2007, the Company engaged Kim & Lee Corporation, CPAs (“Kim & Lee”) as its new independent registered public accounting firm to replace Davis. During the three most recent fiscal years and through October 5, 2007, the Company has not consulted with Kim & Lee regarding (i) the application of accounting principles to a specified transaction, either completed or contemplated, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and no written report or oral advice was provided that was an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-B and the related instructions in Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304 of Regulation S-B.

Item 9.01 Financial Statements and Exhibits.

(a) Financial Statements of Businesses Acquired

None

(b) Pro Forma Financial Information

None

Exhibit Number		Description
16.1		Letter of Davis Accounting Group, P.C. dated October 5, 2007 (incorporated by reference to Form 8-K filed on October 11, 2007).

SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.