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Nevada
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333-55166
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88-0363465
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(State
or Other Jurisdiction
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(Commission
File No.)
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(I.R.S.
Employer
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of
Incorporation)
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Identification
No.)
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122
Ocean Park Blvd. Suite 307, Santa Monica, CA 90405
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90405
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(Address
of Principal Executive Offices)
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(Zip
Code)
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o
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Written
communications pursuant to Rule 425 under the Securities Act (17
CFR
230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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o
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17
CFR
240.14d-2(b))
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o
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17
CFR
240.13e-4(c))
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(a)
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On
October 31, 2006, the Board of Directors of SMI Products, Inc. (“SMIP” 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 December 31, 2006,
including performing the required quarterly reviews.
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In
conjunction with the new engagement, the Company will discontinue
the
services of Amisano Hanson Chartered Accountants, Vancouver, Canada
as the
Company’s principal accountant. Amisano Hanson has served the Company well
since 1996. Under Item 304 of Regulation S-K, the reason for the
auditor
change is dismissal, not resignation nor declining to stand for
re-election.
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During
the two most recent fiscal years and the interim period through the
date
of the dismissal, there were no disagreements with Amisano Hanson
on any
matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure, which disagreements, if
not
resolved to Amisano Hanson’s satisfaction, would have caused Amisano
Hanson to make reference to the subject matter of the disagreements
in
connection with its reports.
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During
the two most recent fiscal years, there were no reportable events
(as
defined in Regulation S-K Item 304(a)(1)(v)).
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The
Company requested that Amisano Hanson furnish it with a letter addressed
to the Securities and Exchange Commission ("SEC") stating whether
or not
Amisano Hanson agreed with the above statements. A copy of Amisano
Hanson’s letter to the SEC dated November 6, 2006 is filed as an Exhibit
to this Form 8-K.
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(b)
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On
October 31, 2006, the Company approved the engagement of Paritz & Co.
as the Company's new independent registered public accounting firm
for the
fiscal year ended September 30, 2006. During the two most recent
fiscal
years and the subsequent interim period through the date of the dismissal
of Amisano Hanson, the Company did not consult with Paritz & Co.
regarding any matters described in Item 304(a)(2)(i)or(ii) of Regulation
S-K.
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| SMI PRODUCTS, INC. | ||
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| DATE: November 6, 2006 | By: | /s/ Geoffrey Alison |
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Geoffrey Alison |
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President
and Chief Executive Officer
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