AMERICAN RESOURCES & DEVELOPMENT CO - FORM 8-K - September 9, 2010
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| EX-23.1 - AMERICAN RESOURCES & DEVELOPMENT CO | v191812_ex23-1.htm | |||||
UNITED STATES
SECURITIES AND EXCHANGE
COMMISSION
Washington, DC 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) July
28,
2010
|
AMERICAN
RESOURCES & DEVELOPMENT, INC.
|
|
(Exact
name of registrant as specified in its
charter)
|
|
Utah
|
000-18865
|
84-0401100
|
|
(State
or other jurisdiction of incorporation)
|
(Commission
File Number)
|
(IRS
Employer Identification No.)
|
|
5891
Sagewood, Murray, UT
|
94597
|
|
(Address
of principal executive offices)
|
(Zip
Code)
|
|
Registrant's
telephone number, including area code
|
(801)
230-1030
|
|
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))
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|
o
|
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
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Item
4.01 Changes
in Registrant's Certifying Accountant.
On July 20, 2010, the Company’s
independent
registered public
accounting firm, Mantyla McReynolds, LLC, resigned as our independent registered public
accounting firm. Mantyla McReynolds, LLC was engaged to audit our financial statements for the periods ended March 31, 2010
and 2009, but the Company never initiated the audit process, and the audit was
not completed and no audit report ever issued.
The Company is
currently in the process of seeking a new independent registered public
accounting firm.
We have provided Mantyla McReynolds, LLC with a copy of this Current Report on
Form 8-K prior to its filing with the Securities and Exchange Commission, and
requested that the firm furnish us with a letter addressed to the Securities and
Exchange Commission stating whether they agree with the statements made in this
Current Report on Form 8-K, and if not, stating the aspects with which they do
not agree. Mantyla McReynolds, LLC provided us with
their letter, which is attached hereto.
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.
| AMERICAN RESOURCES & DEVELOPMENT, INC | |||
|
Date:
September
9, 2010
|
By:
|
/s/ Keith M Elison | |
| Keith M Elison | |||
| Chief Financial Officer | |||
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