(Edgar Glimpses Via Acquire Media NewsEdge)
Item 4.01 Changes in Registrant's Certifying Accountant.
On December 27, 2013, CD International Enterprises, Inc. informed HHC that it
was terminating HHC as our independent registered public accounting firm
effective immediately. While HHC had served as our independent registered public
accounting firm since October 2013, it had never issued a report on our
financial statements. During the period of time that HHC served as our
independent registered public accounting firm we had no disagreements with the
firm on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope of procedure which disagreement if not resolved to
the satisfaction of HHC would have caused it to make reference to the subject
matter of the disagreement in connection with any report it might issue.
On December 30, 2013 we engaged MaloneBailey LLP as our independent registered
public accounting firm. During our two most recent fiscal years and the
subsequent interim period prior to retaining MaloneBailey LLP (1) neither we nor
anyone on our behalf consulted MaloneBailey LLP regarding (a) 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
our financial statements or (b) any matter that was the subject of a
disagreement or a reportable event as set forth in Item 304(a)(1)(iv) and (v),
respectively, of Regulation S-K, and (2) MaloneBailey LLP did not provide us
with a written report or oral advice that they concluded was an important factor
considered by us in reaching a decision as to accounting, auditing or financial
The decision to change auditors was approved by our Board of Directors.
We provided HHC with a copy of this Current Report on Form 8-K prior to its
filing with the Securities and Exchange Commission, and requested that the firm
furnish us with a letter addressed to the Securities and Exchange Commission
stating whether they agree with the statements made in this Current Report on
Form 8-K, and if not, stating the aspects with which they do not agree. A copy
of the letter provided by HHC is filed as Exhibit 16.1 to this Current Report on
Item 9.01 Financial Statements and Exhibits.
16.1 Letter dated December 31, 2013 from HHC to the
Securities and Exchange Commission.