-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, U8+0gQtQSujkTq4lDv0U5gYZgtLWZX7f7fawFeo678T6NK6do21fNRUBuzFC/iwj sUnfAoQDaVEVKT7Pf+rEKg== 0000931731-10-000055.txt : 20100430 0000931731-10-000055.hdr.sgml : 20100430 20100430162534 ACCESSION NUMBER: 0000931731-10-000055 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20100422 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20100430 DATE AS OF CHANGE: 20100430 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WESTGATE ACQUISITIONS CORP CENTRAL INDEX KEY: 0001099568 STANDARD INDUSTRIAL CLASSIFICATION: INVESTORS, NEC [6799] IRS NUMBER: 870639379 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-53084 FILM NUMBER: 10787759 BUSINESS ADDRESS: STREET 1: 56 WEST 400 SOUTH, SUITE 220 CITY: SALT LAKE CITY STATE: UT ZIP: 84101 BUSINESS PHONE: 8013223401 MAIL ADDRESS: STREET 1: 56 WEST 400 SOUTH, SUITE 220 CITY: SALT LAKE CITY STATE: UT ZIP: 84101 8-K 1 westgate-8k042810.htm WESTGATE 8K 042810

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):

April 22, 2010

 

WESTGATE ACQUISITIONS CORPORATION

(Exact name of registrant as specified in its charter)

 

 

Nevada

000-53084

87-0639379

 

(State or other jurisdiction

(Commission

(IRS Employer

 

of incorporation)

File Number)

Identification No.)

 

19 East 200 South, Suite #1080, Salt Lake City, Utah 84111

(Address of principal executive offices)

 

Registrant's telephone number, including area code: (801) 322-3401

 

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))

 

 

 

 


FORM 8-K

 

Section 4 – Matters Related to Accountants and Financial Statements

 

Item 4.01

Changes in Registrant’s Certifying Accountant.

 

(a)        On April 22, 2010, we dismissed the firm of Pritchett, Siler & Hardy, P.C., Certified Public Accountants (“Pritchett, Siler & Hardy”), as our independent certifying accountants pursuant to the unanimous consent of our Board of Directors. We initially retained Pritchett, Siler & Hardy on October 14, 2009, but the firm has not issued any audit reports on our financial statements. Also, we have had no disagreements with the firm, 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 Pritchett, Siler & Hardy’s satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its report on our financial statements.

 

We have provided Pritchett, Siler & Hardy with a copy of the foregoing disclosure, and have requested that itfurnish us with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with such disclosure. We are including as an Exhibit to this Form 8-K, a copy of the letter from Pritchett, Siler & Hardy as required by Item 304(a)(3) of Regulation S-K.

(b)       On April 22, 2010, we engaged Sadler, Gibb and Associates, Certified Public Accountants (“Sadler, Gibb and Associates”), as our new independent certifying accountants. During the two most recent fiscal years and the interim periods preceding the engagement, we have not consulted Sadler, Gibb and Associates regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-B.

 

Section 9 – Financial Statements and Exhibits

 

Item 9.01

Financial Statements and Exhibits.

 

 

(d)

Exhibits

 

 

Exhibit No.

Description

 

 

16.1

Letter from Pritchett, Siler & Hardy dated April 30, 2010 regarding its concurrence or disagreement with the statements made by Westgate Acquisitions Corporation in this current report Form 8-K.

 

2

 


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 hereunto duly authorized.

 

Westgate Acquisitions Corporation

 

 

Date: April 30, 2010

By:

S/ GEOFF WILLIAMS

 

President

 

 

3

 

 

EX-16.1 2 letter-westgate.htm AUDITOR LETTER

 

 

 

April 30, 2010

 

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Ladies and Gentlemen:

 

We have read the statements of Westgate Acquisitions Corporation. (the “Company”) pertaining to our firm included under Item 4.01 of Form 8-K, to be filed on or about April 30, 2010 and agree with such statements as they pertain to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.

 

Sincerely,

 

 

/s/ Pritchett, Siler & Hardy, P.C.

 

PRITCHETT, SILER & HARDY, P.C.

 

 

 

 

 

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