8-K/A

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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

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                                   FORM 8-K/A

                                 CURRENT REPORT

                       Pursuant to Section 13 or 15(d) of
                       the Securities Exchange Act of 1934

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         Date of Report (Date of earliest event reported): June 14, 2005

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                               SECURED DATA, INC.
               (Exact name of registrant as specified in Charter)


            NEVADA                     000-32253              87-0650264
(State or other jurisdiction of   (Commission File No.)     (IRS Employee
 incorporation or organization)                            Identification No.)


                             16B/F Ruixin Road Bldg.
                               No. 25 Gaoxin Road
                          Xi An 710075 Shaanxi Province
                                      China
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                    (Address of Principal Executive Offices)


                                (86) 29 8824 6358
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                            (Issuer Telephone Number)



     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
      CFR 230.425)

|_|   Soliciting material pursuant to Rule 14a-12(b) under the Exchange Act (17
      CFR 240.14a-12(b))

|_|   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))

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ITEM 4.02 Non-Reliance on Previously Issued Financial Statements or a Related
Audit Report or Completed Interim Report

On June 14, 2005, the Company had a discussion with its independent auditors
regarding the accounting treatment of the Company's reverse merger transaction
in December 2004. The Company's Board of Directors and authorized officers took
part in this discussion.

During the course of that discussion it was agreed that the Company had
previously incorrectly treated the losses incurred in 2004 prior to the reverse
merger in December 2004. In reverse merger accounting, the loss incurred by the
Company prior to the reverse merger should be recapitalised under additional
paid in capital rather than reflected as the current year's results. The
auditors, Jimmy C.H. Cheung & Co, C.P.A. have concurred with the restatement of
the losses incurred by the Company prior to reverse merger and have reissued
their opinion thereon.

As a result of this change, the net loss for the year ended December 31, 2004
decreased from $718,444 to $219,730.


ITEM 9.01  FINANCIAL STATEMENTS AND EXHIBITS

Exhibit 16.       Letter to the Securities and Exchange Commission from
                  Jimmy C. H. Cheung & Co., dated June 17, 2005.



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 thereunto duly authorized.

Dated: June 22, 2005            SECURED DATA, INC.


                                /s/ Jing An Wang
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                                By: Jing An Wang
                                Its: Chief Executive Officer

EX-16

                      [JIMMY C.H. CHEUGN & CO. LETTERHEAD]

June 22, 2005

To:         Securities and Exchange Commission
            Washington, D.C. 20549 - 0405

Re:         Secured Data, Inc.,
            Form 8-K/A
            Filed June 17, 2005

Dear Sirs,

We have reviewed the disclosures made by Secured Data , Inc. in its amended 8-K
filed June 22, 2005 and we agree with the statements made by the Company
therein.

/s/ Jimmy C.H. Cheung & Co.

Jimmy C.H. Cheung & Co., C.P.A.

CORRESP

                           [SECURED DATA LETTERHEAD]

                                  June 22, 2005

United States Securities and Exchange Commission
Attn: Mr. Anthony Watson, Staff Accountant
Washington, D.C. 20549
Mail Stop 3-8

         RE:      Secured Data, Inc.
                  8-K filed June 20, 2005
                  File No. 0 - 32253

Dear Mr. Burnett:

      We are writing in response to your comment letter dated June 21, 2005
regarding the above referenced 8-K filing (the "Filing") for Secured Data, Inc.
(the "Company").

      The Filing has been amended as of the date hereof. The narrative of the
revised Filing addresses each of the three bullet point comments from page 2 of
your comment letter. The date of the earliest reported event has also been
changed on the front cover of the Filing.

         The Company hereby acknowledges that:

      o     the Company is responsible for the adequacy and accuracy of the
            disclosures in the Filing;

      o     Securities and Exchange Commission staff ("Staff") comments or
            changes to disclosure in response to Staff comments do not foreclose
            the Securities and Exchange Commission from taking any action with
            respect to the Filing; and

      o     The Company may not assert this action as a defense in any
            proceeding initiated by the Securities and Exchange Commission or
            any person under the federal securities laws of the United States.






      The revised Filing also includes an updated consent letter from the
Company's auditors. Any questions regarding the revised Filing or this letter
should be directed to the Company's counsel, David M. Rees, of the law firm of
Vincent & Rees, LC, 175 East 400 South, Suite 1000, Salt Lake City, Utah 84111,
telephone (801) 303-5730.

                                   Sincerely,

                                   Secured Data, Inc.

                                   By:___________________________
                                            Jing An Wang
                                            Chairman and
                                            Chief Executive Officer