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) September
13, 2005
IMMUNOTECHNOLOGY
CORPORATION
(Exact
Name of Registrant as Specified in Its Charter)
Delaware
(State or
Other Jurisdiction of
Incorporation)
|
0-24641 |
84-1016435 |
|
(Commission
File Number) |
(IRS
Employer Identification No.) |
| |
|
|
1661
Lakeview Circle, Ogden, UT |
84403 |
|
(Address
of Principal Executive Offices) |
(Zip
Code) |
801-399-3632
(Registrant’s
Telephone Number, Including Area Code)
(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):
¨ Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
¨ Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
¨ 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))
Item
4.01 Changes In Registrant’s Certifying Accountant
(a)
Previous
principal accountant to audit financial statements.
(i) On
September 13, 2005, Immunotechnology, Inc. (the “Registrant”) dismissed HJ&
Associates (“HJ”) as its principal accountant to audit its financial statements.
HJ audited the Registrant’s financial statements for the years ended June 30,
2004 and June 30, 2003.
(ii) HJ’s
report on the financial statements of the Registrant for the year ended June 30,
2004 did not contain an adverse opinion or a disclaimer of opinion, and was not
qualified or modified as to uncertainty, audit scope or accounting principles
except for HJ’s issuance of going concern opinions on the financial statements
for the fiscal years ending June 30, 2004.
(iii) The
Registrant’s Board of Directors approved the change in principal accountant to
audit the Registrant’s financial statements.
(iv)
During the most recent fiscal year ended June 30 2005 and the subsequent period
to and including September 13, 2005, there have been no disagreements between HJ
and the Registrant on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure which, if not
resolved to the satisfaction of HJ, would have caused it to make a reference to
the subject matter of any such disagreement with its report.
(b)
New
principal accountant to audit financial statements.
On
September 13, 2005, the Registrant engaged Spector & Wong, LLP (“Spector”)
as its principal accountant to audit the Registrant’s financial statements.
During the two most recent fiscal years ended June 30, 2005 and the subsequent
period to and including September 13, 2005, the Registrant has not consulted
with Spector regarding any of the following: (1) the application of
accounting principles to a specified transaction, either completed or proposed;
(2) the type of audit opinion that might be rendered on the Registrant’s
respective financial statements, and neither a written report nor oral advice
was provided to the Registrant that Spector concluded was an important factor
considered by the Registrant in reaching a decision as to the accounting,
auditing or financial reporting issue, or (3) any other matter
(c)
HJ
letter.
The
Registrant delivered a copy of this Report on Form 8-K to HJ on September 13,
2005 and requested that a letter addressed to the Securities and Exchange
Commission be provided stating whether or not HJ agrees with the statements made
by the Registrant herein and, if not, stating the respects in which it does not
agree. A copy of such letter is attached hereto as an exhibit.
Item
9.01 Financial Statements and Exhibits
(c)
Exhibits. 16.1:
HJ & Associates, LLC letter dated September 13, 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 hereunto
duly authorized.
|
Dated:
September 19, 2005 |
IMMUNOTECHNOLOGY
CORPORATION |
| |
|
| |
By:
/s/ Mark A. Scharmann |
| |
Mark
A. Scharmann |
| |
Chief
Executive Officer and |
| |
Chief
Financial Officer |