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PNTV.OB > SEC Filings for PNTV.OB > Form 8-K/A on 27-Feb-2009All Recent SEC Filings

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Form 8-K/A for PLAYERS NETWORK


27-Feb-2009

Changes in Registrant's Certifying Accountant, Financial Statements and Exhibit


Item 4.01: Changes In Registrant's Certifying Accountant

Effective as of February 13, 2009, the Company dismissed Weaver & Martin, LLC ("W&M"), the Company's independent registered public accounting firm. The decision to change accountants was approved by the Company's Board of Directors.

W&M reported on the Company's consolidated financial statements for the years ending December 31, 2007 and 2006 and reviewed the Company's consolidated financial statements for the period ending September 30, 2008. For these periods and up to February 13, 2009, there were no disagreements with W&M on any matter of accounting principle or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of W&M, would have caused it to make reference thereto in its report on the financial statements for such years. During such years, there were no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

The reports of W&M on the financial statements of the Company for the fiscal years ended December 31, 2007 and 2006 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

The Company has provided W&M with a copy of the foregoing disclosure and requested that W&M provide the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in response to this item. A copy of such letter, dated February 13, 2009, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

The Company has engaged M&K CPAS, PLLC of Houston, Texas ("M&K") to assume the role of its new principal independent accountants. The decision to engage MKA was approved by the Board of Directors on February 13, 2009. The Company signed the M&K engagement letter on February 13, 2009 after M&K completed its internal procedures related to new attest client acceptance.

During the fiscal years ended December 31, 2007 and 2006 and through February 13, 2009, the Company did not consult with M&K on (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that may be rendered on the Company's financial statements, and M&K did not provide either in a written report or oral advice to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) the subject of any disagreement, as defined in Item 304 (a)(1)(v) of Regulation S-K and the related instructions, or a reportable event within the meaning set forth in Item 304 (a)(1)(V) of Regulation S-K.



Item 9.01: Financial Statements and Exhibits.

16.1 Letter from Weaver & Martin, LLC dated February 20, 2009 to the Securities and Exchange Commission

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