U.S. 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): October 2, 2007
clickNsettle.com, Inc.
(Exact Name of Registrant as Specified in its Charter)
Delaware 0-21419 23-2753988
(State or other jurisdiction Commission (IRS Employer
of incorporation) File Number Identification No.)
4400 Biscayne Boulevard, Suite 950
Miami, Florida 33137
(Address of principal executive offices)
(305) 573-4112
(Registrant's Telephone Number)
N/A
(Former name, former address and former fiscal year,
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):
[ ] Written communications pursuant to Rule 425 under the Securities Act
(17 CRFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] 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 October 2, 2007, BP Audit Group, PLLC ("BP") resigned as the
Independent Registered Certified Public Accounting Firm for clickNsettle.com,
Inc. (the "Company").
The reports of BP on the Company's financial statements for the years
ended June 30, 2007 and 2006 express substantial doubt about the Company's
ability to continue as a going concern because the Company has no operating
business. The reports of BP did not otherwise contain an adverse opinion or
disclaimer of opinion, nor were such reports modified as to uncertainty,
audit scope or accounting principles.
During the years ended June 30, 2007 and 2006, and through October 2,
2007, there were no disagreements with BP, whether or not resolved, on any
matter of accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, which, if not resolved to the satisfaction of
BP, would have caused BP to make reference thereto in their reports on the
financial statements for such years.
During the years ended June 30, 2007 and 2006, and through October 2,
2007, there were no reportable events (as defined in Item 304(a)(1)(v) of
Regulation S-K).
The Company has provided a copy of the foregoing disclosure to BP, and
BP has furnished the Company with a copy of a letter addressed to the
Securities and Exchange Commission stating that BP agrees with the above
statements as they apply to BP. A copy of BP's letter is attached as an
exhibit to this Form 8-K.
On October 3, 2007, the Company engaged Pender Newkirk & Company LLP as
the Company's principal accountant to audit the Company's financial
statements. The Company has not consulted with Pender Newkirk & Company LLP
on the application of accounting principles, the type of audit opinion that
might be rendered or any other matter set forth in Item 304(a)(2) of
Regulation S-B.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
Letter from BP dated October 5, 2007.
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SIGNATURE
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.
clickNsettle.com, Inc.
(Registrant)
Dated: October 9, 2007 By: /s/ Alan Jay Weisberg
---------------------------------------
Alan Jay Weisberg
Acting Chief Financial Officer
(Principal Financial and
Accounting Officer
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Exhibit 99
BP Audit Group, PLLC
October 5, 2007
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: clickNsettle.com, Inc.
Dear Sirs:
We have read the statements made by clickNsettle.com, Inc., included in Item
4.01 of Form 8-K dated October 2, 2007 regarding the recent change of
auditors. We agree with the statements made concerning our firm. We have no
basis to agree or disagree with other statements of the registrant contained
therein.
Very truly yours,
/s/ BP Audit Group, PLLC
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