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): July
11, 2008 (July 8, 2008)
ARBOR
ENTECH CORPORATION
(Exact
name of Registrant as specified in Charter)
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Delaware
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000-30432
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22-2335094
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(State
or other jurisdiction
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(Commission
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(IRS
Employer
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of
incorporation)
|
File
Number)
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Identification
No.)
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P.O.
Box 656, Tuxedo Park, NY
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10987
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(Address
of principal executive offices)
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(Zip
Code)
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Registrant’s
telephone number, including area code: (201)
782-9237
(Former
name or former address, if changed since last report.)
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 Changes in Registrant's Certifying Accountant.
On
July
8, 2008, the Registrant was notified by its prior independent auditors,
Wolinetz, Lafazan & Company, P.C. (“WL”), that it had resigned and that it
was no longer the Registrant’s independent auditor.
WL’s
report on Registrant’s financial statements for the last two fiscal years ended
April 30, 2007 (collectively, the “Prior Fiscal Years”), did not contain an
adverse opinion or disclaimer of opinion, nor was such report qualified or
modified as to uncertainty, audit scope or accounting principles.
There
were no disagreements (“Disagreements”) between Registrant and WL during either
(i) the Prior Fiscal Years, or (ii) the period May 1, 2007 through July 11,
2008
(the “Interim Period”) on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
Disagreement, if not resolved to the satisfaction of WL, would have caused
WL to
make reference to the subject matter of the Disagreement in connection with
its
report for the Prior Fiscal Years.
There
were no reportable events under Item 304(a)(1) of Regulation S-B, during either
(i) the Prior Fiscal Years or (ii) the Interim Period.
Pursuant
to Item 4.01 of Form 8-K and Item 304(a)(3) of Regulation S-B, Registrant has
provided WL with a copy of this Report on Form 8-K and WL provided the
Registrant with a response addressed to the Securities and Exchange Commission
as to WL’s agreement with the statements made in this Item 4.01 as to WL. Such
response is filed as an exhibit to this Report.
On
July
9, 2008, the board of directors approved and engaged Rosenberg Rich Baker Berman
& Company (“RRBB”)
as
its
independent auditor for Registrant's fiscal year ended April 30, 2008.
Registrant did not consult RRBB with respect to either (i) the Prior Fiscal
Years, (ii) the Interim Period with respect to either the application of
accounting principles to a specified transaction, either completed or proposed,
or the type of audit opinion that might be rendered on Registrant’s financial
statements, or (iii) any matter that was either the subject of a Disagreement
or
a Reportable Event.
Item
9.01 Financial
Statements and Exhibits.
Exhibits
(c)
Exhibit 16.1 - Letter from Wolinetz, Lafazan & Company, P.C.*
____________
*
Filed
herewith.
SIGNATURES
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 thereunto
duly authorized.
Dated:
July 11, 2008
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ARBOR
ENTCH CORPORATION
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(Registrant)
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By:
/s/ Mark
Shefts
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Mark
Shefts, Chief Financial Officer
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