0001144204-11-027313.txt : 20110510 0001144204-11-027313.hdr.sgml : 20110510 20110510060718 ACCESSION NUMBER: 0001144204-11-027313 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20110504 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20110510 DATE AS OF CHANGE: 20110510 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIGUANG INTERNATIONAL DEVELOPMENT CO., LTD. CENTRAL INDEX KEY: 0001158722 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPONENTS & ACCESSORIES [3670] IRS NUMBER: 223774845 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-33112 FILM NUMBER: 11825650 BUSINESS ADDRESS: STREET 1: 8TH FLOOR, BUILDING 64, STREET 2: JINLONG INDUSTRY DISTRICT MAJIALONG CITY: NANSHAN DISTRICT, SHENZHEN,PRC STATE: F4 ZIP: 518052 BUSINESS PHONE: 86-755-2655-3580 MAIL ADDRESS: STREET 1: 8TH FLOOR, BUILDING 64, STREET 2: JINLONG INDUSTRY DISTRICT MAJIALONG CITY: NANSHAN DISTRICT, SHENZHEN,PRC STATE: F4 ZIP: 518052 FORMER COMPANY: FORMER CONFORMED NAME: ONLINE PROCESSING INC DATE OF NAME CHANGE: 20010906 8-K 1 v221520_8k.htm Unassociated Document


 
UNITED STATES
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): May 10, 2011 (May 4, 2011)
 

 
DIGUANG INTERNATIONAL DEVELOPMENT CO., LTD.
(Exact Name of Registrant as Specified in its Charter)

Nevada
 
001-33112
 
22-3774845
(State or other jurisdiction of incorporation or organization)
 
(Commission File Number)
 
(I.R.S. Employer Identification No.)
 
23rd Floor, Building A, Galaxy Century Building
3069 Caitan Road
Futian District, Shenzhen, 518026
The People’s Republic of China
(Address of principal executive offices, including zip code)
 
 
(86) 755 2655-3152
(Registrant’s telephone number, including area code)
 

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:
 
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          Change in Registrant’s Certifying Accountant

On May 4, 2011, Diguang International Development Co., Ltd. (the “Company”) was notified by BDO China Li Xin Da Hua CPA Co., Ltd. (“BDO China LXDH”), its independent registered public accounting firm, that BDO China LXDH has decided not to stand for re-election as the independent registered public accounting firm of the Company for fiscal year 2011.   On the same date, BDO China LXDH also confirmed that the client-auditor relationship between itself and the Company has ceased with immediate effect from May 4, 2011.

BDO China LXDH’s report on the financial statements for the fiscal year ended December 31, 2010, which was dated March 28, 2011, was modified to emphasize management’s uncertainty as to the Company’s ability to continue as a going concern.
 
BDO China LXDH’s reports on the financial statements for the last two fiscal years did not contain an adverse opinion or disclaimer of opinion or was qualified or modified as to uncertainty, audit scope or accounting principles, save as disclosed in the preceding paragraph.

During the fiscal years ended December 31, 2009 and 2010, and the interim period through May 4, 2011, there was no disagreement between the Company and BDO China LXDH regarding any of the matters described in Item 304(a)(1)(iv) of Regulation S-K, nor was there any reportable event described in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided BDO China LXDH with a copy of the disclosures in this Report and requested that BDO China LXDH furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the disclosures.   The letter is attached as an exhibit to this Report.


Item 9.01          Financial Statements and Exhibits
 
EXHIBITS

99.1
Letter from BDO China Li Xin Da Hua CPA Co., Ltd. to the Securities and Exchange Commission dated March 10, 2011.
 
 
2

 
 
SIGNATURES
 
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Company has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
 
Diguang International Development Co., Ltd.
 
       
Date:   May 10, 2011        
By:
/s/ Song Yi  
   
Song Yi
 
   
Chairman and Chief Executive Officer
 
 
 
3

 
EX-99.1 2 v221520_ex99-1.htm Unassociated Document
 
 
 
May 10, 2011
 
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
 
We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on May 4, 2011, to be filed by our former client, the Diguang International Development Co., Ltd.  We agree with the statements made in response to that Item insofar as they relate to our Firm.
 
 
Very truly yours,
 
/s/ BDO China Li Xin Da Hua CPA Co., Ltd.
 
BDO China Li Xin Da Hua CPA Co., Ltd.
 
 
 

 
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