-----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, RAdLaVVfSeIgKQ0w5kv7XC0+Dm3rj+gr+72hM7ngYxmtir5ziWeDGMFn26QTbyqO zRa9M9P9s4D0gd9pCGV1TA== 0001144204-08-021323.txt : 20080527 0001144204-08-021323.hdr.sgml : 20080526 20080409060434 ACCESSION NUMBER: 0001144204-08-021323 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 4 CONFORMED PERIOD OF REPORT: 20080325 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20080409 DATE AS OF CHANGE: 20080409 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Blink Couture Inc. CENTRAL INDEX KEY: 0001378125 STANDARD INDUSTRIAL CLASSIFICATION: COSTUME JEWELRY & NOVELTIES [3960] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 333-138951 FILM NUMBER: 08746536 BUSINESS ADDRESS: STREET 1: 1107 - 1199 MARINASIDE CRESCENT CITY: VANCOUVER STATE: A1 ZIP: V6Z 2Y2 BUSINESS PHONE: 604 623 3309 MAIL ADDRESS: STREET 1: 1107 - 1199 MARINASIDE CRESCENT CITY: VANCOUVER STATE: A1 ZIP: V6Z 2Y2 8-K/A 1 v110088_8-ka.htm 8-K/A
 
 


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K/A

CURRENT REPORT
(1st AMENDMENT)

PURSUANT TO SECTION 13 OR 15(D) OF
THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): March 25, 2008

BLINK COUTURE, INC.
(Exact Name of Registrant as Specified in its Charter)

Delaware
 
333-138951
 
98-0568153
(State or Other Jurisdiction of Incorporation)
 
(Commission File No.)
 
(I.R.S. Employer Identification No.)
  


122 Ocean Park Blvd. Suite 307, Santa Monica, CA 90405
 
90405
(Address of Principal Executive Offices)
 
(Zip Code)
 
 
Registrant's telephone number, including area code: (310) 396-1691
 
 
Not Applicable
(Former name or former address, 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):

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. Changes in Registrant's Certifying Accountants

(a)
On March 25, 2008, the Board of Directors of Blink Couture, Inc. (“BLNK” or “Company”) decided to engage Paritz & Co., Hackensack, NJ as independent principal accountant and auditor to report on the Company’s financial statements for the fiscal year ended July 31, 2008, including performing the required quarterly reviews.

In conjunction with the new engagement, the Company has dismissed its former accountant, Manning Elliott, LLP, Vancouver, Canada as the Company’s principal accountant effective March 25, 2008. Manning Elliott has served the Company well since 2006. Under Item 304 of Regulation S-K, the reason for the auditor change is dismissal, not resignation nor declining to stand for re-election.

During the two most recent fiscal years and the interim period through the date of the dismissal, there were no disagreements with Manning Elliott on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to Manning Elliott’s satisfaction, would have caused Manning Elliott to make reference to the subject matter of the disagreements in connection with its reports.

During the two most recent fiscal years through the date of dismissal, the reports of Manning Elliott did not contain any adverse opinion or disclaimer of opinion, or was modified as to uncertainty, audit scope, or accounting principles other than the following:

1)
The Report of Independent Registered Public Accounting Firm issued by Manning Elliott on with respect to the Company’s audited financial statements for the year ended July 31, 2006 contained the following statement:
 
”The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has not generated any revenues and has incurred operating losses since inception. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also discussed in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.“
 
2)
The Report of Independent Registered Public Accounting Firm issued by Manning Elliott on with respect to the Company’s audited financial statements for the year ended July 31, 2007 contained the following statement:
 
“The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has not generated any revenues and has incurred operating losses since inception. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also discussed in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.”
 

 
During the two most recent fiscal years and any subsequent interim period through the date of change in accountants, there were no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)).

The Company requested that Manning Elliott furnish it with a letter addressed to the Securities and Exchange Commission ("SEC") stating whether or not Manning Elliott agreed with the above statements. A copy of Manning Elliott’s letter to the SEC dated April 8, 2008 is filed as an Exhibit to this Form 8-K/A.

(b)
On March 25, 2008, the Company approved the engagement of Paritz & Co. as the Company's new independent registered public accounting firm for the fiscal year ending July 31, 2008. During the two most recent fiscal years and the subsequent interim period through the date of the dismissal of Manning Elliott, the Company did not consult with Paritz & Co. regarding any matters described in Item 304(a)(2)(i)or(ii) of Regulation S-K.

Item 9.01. Financial Statements and Exhibits.
 
(a)
Not Applicable.

(b)
Not Applicable.

(c)
Not Applicable.

(d)
Exhibits.
 
Exhibit 16.1
Letter from Manning Elliott dated April 8, 2008.
 
 
 
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.
 
     
  BLINK COUTURE, INC.
 
 
 
 
 
 
Date:  April 8, 2008 By:   /s/ Thomas W. Colligan
 
 
Name:  Thomas W. Colligan
Title:    President and Chief Executive Officer
   
   

 
EX-16.1 2 ex16-1.htm EX 16.1
 
 
 

Exhibit 16.1
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC USA 20549
 
 
Re:
Blink Couture Inc.

This letter will confirm that we reviewed Item 4.01 of the Company's Form 8-K/A dated April 8, 2008, captioned "Changes in Registrant’s Certifying Accountant” and that we agree with the statements made therein as they relate to Manning Elliott LLP.

We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K/A.

MANNING ELLIOTT LLP

CHARTERED ACCOUNTANTS
 
Vancouver, Canada
 
April 8, 2008
 
 

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M6K"#N77KKM\&0;+B,2..DO.),X6YPF$!':P,%:&NP_\`V-4$B@.@H@("`@(" M`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@(" @`@("`@("`@("`@("`@("`@("`@("`@("`@(#(*H/_]D_ ` end CORRESP 4 filename4.htm Response Letter

 
 
Blink Couture, Inc.
122 Ocean Park Blvd., Suite 307
Santa Monica, CA 90405
 
April 8, 2008
 
By EDGAR Transmission and by USPS
 
Ryan Rohn
Staff Accountant
U.S. Securities and Exchange Commission.
100 F Street N.E.
Washington, D.C. 20549.
 
 
Re:
Blink Couture, Inc.
   
Form 8-K Item 4.01
   
Filed April 2, 2008
   
File # 333-138951
 
Ladies and Gentlemen:
 
On behalf of Blink Couture, Inc. (the “Company”), we hereby submit the Company’s responses to the comments of the staff (the “Staff”) of the Securities and Exchange Commission set forth in the Staff’s letter, dated April 4, 2008, providing the Staff’s comments with respect to the above referenced report.
 
For the convenience of the Staff, each of the Staff’s comments is included and is followed by the corresponding response of the Company. References in this letter to “we”, “us” and “our” refer to the Company unless the context indicates otherwise.
 
1)    We note your reference to the audited financial statements for the years ended April 30, 2007 and April 30, 2006 in your filing. However, the audited financial statements contained in your Form 10-KSB filed on October 30, 2007, are for the years ended July 31, 2007 and July 31, 2006. Please advise or revise your disclosures accordingly.
 
COMPANY RESPONSE: We have changed each of the references from “April 30” to read “July 31”.
 
2)    Please revise your disclosure to disclose, if true, there were no reportable events during the registrant's two most recent fiscal years and any subsequent interim period through the date of change in accountants. Refer to item 304(a)(I)(v) of Regulation S-K.
 
 
 

 
 
U.S. Securities and Exchange Commission
April 8, 2008
Page 2
 
 
COMPANY RESPONSE: We have revised our disclosure to include the language “…and any subsequent interim period through the date of change in accountants.”
 
3)    To the extent that you make changes to the Form 8-K to comply with our comments, please obtain and file an updated Exhibit 16 letter from the former accountants stating whether the accountants agree with the statements made in your revised Form 8-K.
 
COMPANY RESPONSE: We have attached an updated Exhibit 16 letter from the Company’s former accountants stating that they agree with the statements made in the Amendment to the Form 8-K.
 
If you would like to discuss any of the responses to the Staff’s comments or if you would like to discuss any other matters, please contact Robert L. B. Diener at (310) 396-1691.

Sincerely,
 
BLINK COUTURE, INC
 
 
By:  /s/ Thomas W. Colligan

Thomas W. Colligan
Chief Executive Officer
 
 

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