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

The Board of Directors, in reviewing the annual report on Form 10-K/A for the year ended December 31, 2008 and December 31, 2007, filed on September 9, 2009, determined that the 10-K/A financial statement for December 31, 2007 should not be relied upon and have authorized the filing of a Form 10-K/A as soon as possible for the years ended December 31, 2008 and December 31, 2007 for the following reason:

On September 8, 2009 our accounting staff presented a Report of Independent Registered Public Accounting Firm to the Board of Directors from the prior auditors for the financial statements for the year ended December 31, 2007.
Subsequent to the filing, the Board of Directors, on October 5, 2009, learned that the Report of Independent Registered Public Accounting Firm from the prior auditor was not filed with the approval of the prior auditors as represented by our accounting staff. The Board of Directors, on October 5, 2009, discussed the matters disclosed in this filing pursuant to Item 4.02(a) with the current of Independent Registered Public Accounting Firm. Consequently, the Board of Directors has determined to withdraw the filing. The Company has filed, on October 28, 2009, an Amended Form 10K/A upon the completion of the field work and with the appropriate consent of the prior auditor for the audit opinion for fiscal year ended December 31, 2007.

As a consequence of this filing, our Chief Executive Officer has concluded that our disclosure controls and procedures may not be effective due to possible material weakness in our internal controls over financial reporting described above and other factors related to the Company's financial reporting processes. The Company is in the process of evaluating the internal controls and procedures to ensure that the internal controls and procedures satisfy the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control - Integrated Framework. The Company and its independent registered public accounting firm identified certain significant internal control deficiencies that we considered to be, in the aggregate, a material weakness relative to our financial reporting procedures. The primary concern was the filing of our Form 10K/A without approval from our prior independent auditors. Due to the size of our Company and the costs associated to remediate these issues, we still consider these concerns to be relevant but we believe that having our current auditor re-audit the fiscal year ended December 31, 2008 and confirming the appropriate consent of the prior auditor for the audit opinion for fiscal year ended December 31, 2007.will rectify this deficiency.

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